Factors Influencing Revenue Collection through Mobile Money Transfer in Kenya Revenue Authority Malindi Station
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Date
2020
Authors
Mwasaru, Hellen Eghwa
Journal Title
Journal ISSN
Volume Title
Publisher
KESRA/JKUAT - Unpublished research project
Abstract
KRA has not been meeting their annual revenue collection targets ever since. It was in the background of this statement that this study attempted to establish the factors influencing revenue collection through Mobile money transfer in Kenya Revenue Authority, Malindi Station. Kenya Revenue Authority has been mandated with collection of the national taxes that means in all its attempts it has to come up with ways to grow the revenue of the Government. The general objective of the study was to find out the factors influencing revenue collection through mobile money transfer. The specific objectives of the study were; to find if the transfer cost in mobile money affects revenue collection; to find out if user interface in mobile money transfer affects revenue collection; to find out if platform security in money transfer affects revenue collection. The researcher used quantitative and qualitative research designs. It was conducted at the Southern Region, Malindi station KRA office. The target population was at Malindi station SMEs turnover taxpayers 272. Simple Random sampling was used. Qualitative methods data collection instrument was used, a key informant interview guide with a questionnaire. The reliability test of the instruments was done using Cronbach’s Alpha coefficient while validity test was checked using pilot testing. The data was coded, fed into the Statistical Package Software for Social Sciences (SPSS) and was analyzed using descriptive and inferential statistics and presented using tables. Qualitative data was categorized into themes and then analyzed quantitatively. The findings of this study will be helpful to administrators of revenue collection at Kenya Revenue Authority, contribute to literature on mobile money transfer and suggest improvements in application of mobile money transfer in revenue collection. The researcher distributed 162 questionnaires but only 97 questionnaires were returned which represented almost 60%, response rate. The analysis showed the relationship between transfer cost and revenue collection, the analysis showed (β=0.17; p=0.344). Further on the relationship between user interface and revenue collection, the analysis determined (β=0.550; p=0.550), Finally, on the relationship between platform security and revenue collection, it was determined that (β=0.701; p=0.000). The study found out that transfer cost has insignificant relationship with revenue collection, while platform security and user interface has a significant effect on revenue collection through mobile transfer. The study recommended that Kenya Revenue Authority should increase their public awareness campaigns to ensure that the taxpayers get the right information as pertains to tax payment through mobile platforms.
Description
Tax Administration
Keywords
Platform Security, Tax Revenue Collection, Transfer Cost, User Interface, Revenue Collection