This study examined the effect of receivables on taxes payable in listed Nigerian manufacturing companies.Data collected from the annual publications of selected thirty-four (34) Nigeria manufacturing companies between 2011 and 2023 were analysed with analytical tools such as pooled regression, fixed effects and random effects, and the Sheets Hausman test.The heteroskedasticity and VIF were also employed to determine the multicollinearity in the variables employed.Pearson Product Moment correlation (PPMC) was also used to determine the relationship among the variables.It was noted from the results attained from the analysis that receivables have a positive effect on payable taxes.
It was invariably discovered that PBT, taxable income and revenue positively influenced tax payable.Still, total assets were negative, and audit committee quality negatively affected tax payable because a Frame Parts one percent increment in total assets and audit committee quality brought down tax payable.Conclusively, receivables significantly positively affect taxes payable in Nigerian manufacturing companies.It is recommended that receivable monitoring mechanisms or devices should be put in place by the government to monitor all the receivables of the organization to prevent artificial dwindling in tax payable and to enhance transparency in the financial reporting of manufacturing companies which will contribute to a more accurate and standardized assessment of tax implications.