Impact of iTax System On Vat Compliance: A Case of North of Nairobi Station
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Date
2018
Authors
Seroney, Edwin K
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Publisher
KESRA/JKUAT - Unpublished research project
Abstract
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
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Keywords
iTax