The Effect of Service Quality on the adoption of KRA TIMS/eTIMS among Medium-Sized Enterprises Within Nairobi County

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dc.contributor.authorIrungu, Irene
dc.contributor.authorNekesa, Marion
dc.date.accessioned2025-05-27T10:50:05Z
dc.date.available2025-05-27T10:50:05Z
dc.date.issued2024-11
dc.description.abstractThe Kenyan government, through the Kenya Revenue Authority (KRA), has introduced the Tax Invoice Management System (TIMS) and its electronic counterpart (eTIMS) as part of its strategy to modernize tax collection and reduce instances of tax evasion. While the systems have been hailed as essential for enhancing tax compliance, the rate of adoption among medium-sized enterprises (SMEs) within Nairobi County remains inconsistent. The purpose of the study was to determine the effect of Service Quality on the Adoption of KRA TIMS/eTIMS Among Medium-Sized Enterprises within Nairobi County. This study employed a descriptive survey research design to gather quantitative data, ensuring a comprehensive understanding of the research problem. The target population consisted of 468 VAT-registered, medium-sized enterprises in Nairobi’s wholesale and retail sector, selected for their significant compliance gaps in VAT reporting. From this population, a sample size of 150 enterprises was determined using Yamane’s formula and adjusted for time and cost constraints. Purposive sampling method was used to select participants, ensuring representative and reliable data. Data collection utilized questionnaires. For data analysis, descriptive statistics (mean and standard deviation) and inferential statistics were employed. A multiple regression model was used to explore the relationship between variables. Results were presented through tables highlight key findings and trends. The study found a significant effect of service quality on KRA TIMS/eTIMS adoption, with an R-value of 0.848 and R² of 0.719. The regression coefficient was 0.551, with a t-value of 1.898 and p-value of 0.000, confirming statistical significance. The study concluded that factors such as the helpfulness and knowledge of KRA employees, along with the convenience of KRA's operating hours, significantly influence businesses’ decisions to embrace the system. The study recommended that KRA should continue improving its service quality to enhance the adoption of the TIMS/eTIMS system among medium-sized businesses. Furthermore, the study suggested that KRA should enhance the visual appeal of its offices and ensure it delivers on promises, as these factors contribute to a positive service experience.
dc.identifier.issnATCR ISSN (online) 2664-9535 (print) 2664-9527
dc.identifier.urihttps://ikesra.kra.go.ke/handle/123456789/4271
dc.language.isoen
dc.publisherATCR Publishing
dc.subjectService Quality
dc.subjectAdoption of KRA
dc.subjectTIMS/eTIMS
dc.titleThe Effect of Service Quality on the adoption of KRA TIMS/eTIMS among Medium-Sized Enterprises Within Nairobi County
dc.typeArticle

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