Impact of iTax On Vat Revenue Collection in KRA: A Case of Machakos Station
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Date
2018
Authors
Okello, Fredricke Bryan
Journal Title
Journal ISSN
Volume Title
Publisher
KESRA/JKUAT - Unpublished research project
Abstract
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
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Keywords
iTax, VAT