This study investigates the determinants of tax collection performance in Jigjiga City, Ethiopia. The objective is to assess how the socioeconomic and political environment, administrative capacity, and taxpayer compliance behavior jointly influence tax collection performance. A mixed-methods design was employed. Structured surveys were administered to 350 valid respondents of business taxpayers (categories A, B, and C) and open ended interview questions for 8 tax officers. The survey used a five-point Likert scale to measure the determinants of tax revenue administration performance. Descriptive analysis showed that over 90 percent of respondents distrusted government use of revenues, 85 percent reported that beliefs shaped their compliance, 60 percent had limited tax awareness, 75 percent failed to maintain proper records, and 80 percent viewed officials as unprofessional. Qualitative data underscored perceived religious bias in enforcement and the effects of informal trade and currency fluctuations on taxable income. Structural equation modeling (using PLS) revealed the socioeconomic and political environment exerted the strongest effect (path coefficient = 0.600), followed by administrative capacity (0.214) and compliance behavior (0.149). The study concludes that enhancing revenue administration performance requires strengthening institutional trust, bolstering administrative accountability, and addressing contextual religious and economic influences. Recommendations include institutional reforms, targeted public awareness campaigns, equitable enforcement practices, and future research into digital record-keeping interventions and capacity building programs.