5.2018

Permanent URI for this collection

http://10.150.1.119/handle/123456789/2622

Browse

Browsing 5.2018 by Subject "iTax"

Now showing 1 - 4 of 4
  • Thumbnail Image
    Item
    Effect of iTax System On Revenue Collection from Small Medium Enterprises (SME) In Kenya: A Case of Kiambu County
    (KESRA/JKUAT - Unpublished research project, 2018) Ngetich, Nicholas Kipyegon
    iTax is a computing and accounting system for state revenues (levies, taxes) which stores all relevant (credit and debit) data in individual accounts in a data base, and thus helps monitor and control all tax transactions. It provides a convenient and efficient way to improve revenue collection, transparency in fiscal administration and management of local and national tax authorities. Taxpayers are given a personalized identification number which can be automated mostly by the tax authority to levy the processes and minimize the scope for tax fraud. The main objective of the study was to determine the effects of I-Tax systems on SME Revenue Collection in Kenya- a case of Kiambu County. Specific objectives include; to determine the effectiveness of the e-registration on revenue collection in Kenya Revenue Authority and to evaluate whether e-filling influence on revenue collection in Kenya Revenue Authority. The research adopted a descriptive study research design which determined the effects of I-Tax system on Revenue collection in Kenya. The case chosen for the study was Kenya Revenue Authority offices in Kiambu County-Thika station. Secondary data was used in the analysis and report. The study concludes that tax payer registration and Tax payer fillings overwhelmingly affected tax revenue collection of SMEs in Kiambu County. Therefore, the Electronic ITAX system has had a positive impact on Tax revenue collection in Kiambu County. The system has increased the number of registered tax payers aa well as it has increased the efficiency and speed of filling of returns. Based on the above conclusions we recommend continued training of Tax payer on filling of returns. KRA Kiambu County should hold consultative forums with its Tax payers. This will encourage voluntary tax registration and tax fillings. Eventually it will lead to increase in tax revenue collected
  • Thumbnail Image
    Item
    Effect of Itax System On Revenue Collection of Kenya Revenue Authority: A Case of Large Taxpayers
    (KESRA/JKUAT - Unpublished research project, 2018) Njenga, Annrita Wanjiru
    The general objective of the study was to establish the effect of iTax system on revenue collection in Kenya Revenue Authority among Large Taxpayers in order to achieve the purpose of the study and to address the statement of the problem the study is guided by the following three specific objectives. To establish the effect of the adoption of electronic registration on revenue collection by the Kenya Revenue Authority on Large Tax Payers. To establish the impact of the adoption of iTax on efficiency of operation at Kenya Revenue Authority on Large Tax Payer. To find out the challenges of iTax adoption at the Kenya revenue authority when dealing with large tax payers. The success of the KRA adoption largely depends on the functionality of the service. The study established that KRA‗s revenue collection had an impact on iTax adoption. The research adopted a descriptive research design which was the most suitable method as it enabled the researcher to analyze the effect of technology adoption on tax compliance. The population of interest of the study consisted of 1,240 large taxpayers. The sampling frame consisted of the segmented taxpayers from the large taxpayer’s office department. The researcher adopted both stratified and random sampling techniques. The sample size consisted of 124 respondents to whom questionnaires were administered. The quantitative data collected was analyzed by the use of inferential statistics using SPSS and presented through regression and correlation analysis to determine the relation between the dependent and independent variables. The information was displayed by the use of tables where necessary. Descriptive statistic such as mean, standard deviation and frequencies was used to measure the central tendencies of the variables. The study concludes that iTax adoption of large taxpayers is influenced by revenue collection and efficiency. The study recommends continued seminars and training of tax payers on filling of returns.
  • Thumbnail Image
    Item
    Impact of iTax On Vat Revenue Collection in KRA: A Case of Machakos Station
    (KESRA/JKUAT - Unpublished research project, 2018) Okello, Fredricke Bryan
    The objective of this research study was to establish the impact of the iTax system on VAT revenue collection at KRA Machakos station. The objective of the study was answered using three research questions which revolved around online filing, online payment and online monitoring and how each is affected by the iTax system in order to enhance VAT revenue collection. The study was based on three theories that provide the theoretical background of this research study. The theory includes; technology acceptance model (TAM), Theory of Planned Behavior (TPB) and theory of reasoned action (TRA). This was followed by the review of existing empirical literature for each variable and a conceptual framework of the same. In order to come up with the research gaps, critique of existing literature as advanced by different scholars was carried out and discussed at length. A summary was then drawn from the literature review. The research problem was solved using descriptive study design. The target population for the study was DTD staff at Machakos station. The study targeted 78 employees. The Fishers model was used to select 65 respondents for the study. A four-point Likert scale structured questionnaire which covered all variables of the study was used to collect primary data. A pilot test was conducted to assess validity of the research instruments whereas Cronbach’s coefficient alpha was used to determine reliability of the research instruments. Data obtained was subjected to quantitative methods of data analysis using SPSS (version 25). Results obtained were presented using tables and graphs for ease of understanding and interpretation. In addition, both correlation and regression analyses were done and summaries presented. Both descriptive and inferential statistics were used to analyze the data. Statistical significance of relationships among selected variables was determined using multiple regression analysis. The study established that online filing, online payment and online monitoring have a significant contribution on VAT revenue collection at Machakos station. The study concluded that iTax system has an impact on VAT revenue collection in Machakos station though KRA DTD officers at Machakos station feel that taxpayers are still faced with system challenges
  • Thumbnail Image
    Item
    Impact of iTax System On Vat Compliance: A Case of North of Nairobi Station
    (KESRA/JKUAT - Unpublished research project, 2018) Seroney, Edwin K
    The objective of this research study was to find out the impact of the tax system on VAT compliance in North of Nairobi Station. The objective of the study was answered using three research questions which revolved around e-registration, e-filing, and e-payment and how each is affected by the iTax system in order to enhance VAT compliance. The study was based on three theories that provide the theoretical background of this research study. The theories include; Theory of Reasoned Action (TRA), Psychological Theory and Theory of Planned Behavior (TPB). This was followed by the review of existing empirical literature for each variable and a conceptual framework of the same. In order to come up with the research gaps, critique of existing literature as advanced by different scholars was carried out and discussed at length. A summary was then drawn from the literature review. The research problem was solved using descriptive study design. The target population for the study was 142 KRA DTD officers stationed at North of Nairobi, KRA headquarters Times Tower building. The Fishers model was used to select 103 respondents for the study. A four-point Likert scale structured questionnaire which covered all variables of the study was used to collect primary data. A pilot test was conducted to assess validity of the research instruments, whereas Cronbach’s coefficient alpha was used to determine reliability of the research instruments. Data obtained was subjected to quantitative methods of data analysis using SPSS (version 25). The results obtained were presented using tables and graphs for ease of understanding and interpretation. In addition, both correlation and regression analyses were done and summaries presented. Both descriptive and inferential statistics were used to analyze the data. The statistical significance of relationships among selected variables was determined using multiple regression analysis. The study established that e-registration, e-filing and e-payment have a significant contribution on VAT compliance at North of Nairobi station. The study concluded that the iTax system has an impact on VAT compliance in North of Nairobi station, though KRA DTD officers at North of Nairobi station feel that taxpayers are still faced with system challenges