3.2020

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Browsing 3.2020 by Subject "Computer Literacy"

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    Influence of Information Communication Technology on filing of tax returns among traders in Bungoma Town
    (KESRA/JKUAT - Unpublished research project, 2020) Sifuna, Hellen Patricia
    This study sought to look at the influence of information communication technology on filing of tax return among traders in Bungoma Town. It was supported by three specific objectives: To establish the influence of the computer literacy on filing of tax returns among traders in Bungoma Town; to examine the influence of systems security risks on filing of tax returns among traders in Bungoma Town, and to determine the influence of online tax system stability on filing of tax returns among traders in Bungoma Town. The main theories guiding the study were technology acceptance theory, systems based theory, and decision making theory and it adopted descriptive cross-sectional research design. The target population was 664 traders in Bungoma Town as contained in the County Integrated Financial Operations Management Systems of Bungoma and Yamane sampling formula was used to select a sample size of 86. Stratified random sampling technique was employed and the population grouped into six strata consisting of wholesalers and retail and general traders transport, storage and communication services, hotels, bars and lodging, hardware, pharmaceutical and health services, and cosmetics and beauty. Structured questionnaire was used to collect data while descriptive and inferential statistics used to analyze the findings. Quantitative data was collected, tabulated, coded and analyzed using Statistical Package for Social Sciences version 25. Descriptive statistics such as means, standard deviations as well as inferential statistics, correlations and regressions analyses was conducted to establish the relationships between the study variables. Data was summarized using percentages, mean and standard deviation. Based on the findings, it is evident that there is a significant relationship between computer literacy, systems security risks online tax system stability and on filing of tax returns among traders in Bungoma Town. Correlation analysis results indicated a positive relationship between information communication technology and filing of tax returns among traders in Bungoma Town. In conclusion, it was evident that there is a significant relationship between ICT and filing of tax return among traders in Bungoma Town. Correlation analysis results indicated a positive relationship between ICT and filing of tax return. Regression analysis results further indicate a significant positive relationship. The government should organize training workshops for its taxpayers so that adoption rate of electronic tax filing increases. The government should improve the infrastructure that supports internet coverage across the country for electronic filing to be a success. It is Government that should ensure Internet connectivity for all. The government should ensure system availability by upgrading its servers to be able to absorb pressure on electronic traffic. This is because the current servers usually encounter pressure during due dates which are the peak periods for return submission. The security features of the electronic tax system should be enhanced in order to assure taxpayers of confidentiality of the information they provide online. Taxpayers’ usernames and passwords should be protected and secured from unauthorized access and users. The study recommends that security levels of the electronic tax should be upgraded and maintained to user’s satisfaction. There is need to conduct further research which may be extended in details to other variables. A replication of this study should be carried out but using a larger sample, more time should be allocated to the same and a combination of more than one of data collecting instruments should be used such as interview and focus group discussions. This will help to counter check the information provided. Finally, a further study needs to be conducted using more variables that seem more relevant to the study.