The Influence of Electronic Cargo Tracking System on tax compliance in Kenya Revenue Authority
| dc.contributor.author | Mwatha, Rachael W. | |
| dc.date.accessioned | 2019-09-12T13:36:28Z | |
| dc.date.accessioned | 2022-06-07T06:47:18Z | |
| dc.date.available | 2019-09-12T13:36:28Z | |
| dc.date.available | 2022-06-07T06:47:18Z | |
| dc.date.issued | 2018 | |
| dc.description.abstract | Electronic Cargo Tracking System has the potential to precipitate a radical shift in KRA processes, operations and tax compliance at large. However, based on preliminary surveys the Electronic Cargo Tracking System is becoming expensive to maintain, staff are complaining that they are not sufficiently trained, thus more susceptible to manipulations from unscrupulous persons with expert knowledge of the system and a huge gap in research as regards the extent to which Electronic Cargo Tracking System affect tax compliance. Thus, the study purposed to establish the influence of Electronic Cargo Tracking System (ECTS) on tax compliance. Specifically, it sought to establish the influence of implementation costs of Electronic Cargo; staff training on Electronic Cargo Tracking System and reliability of the system on tax compliance at KRA. Technology acceptance model and institutional theory were the theories that anchored the study. The study adopted descriptive research design and the target population of this study consisted of all 268 employees at ECTS offices in KRA Customs & Border Control Department and officers stationed at the Port of Mombasa and border stations namely Malaba, Namanga and Busia. The sample size for the study was 81 employees who were selected by use of proportionate stratified random sampling. This study employed the use of questionnaires as data collection instruments to gather the requisite information. Secondary data was gathered on the amount of tax compliance at KRA. To thus establish content validity of this study’s instruments, two experts on the topic from KRA scrutinized the content of the instruments and offered expert advice to the researcher on the content validity. To establish reliability of research instruments the Cronbach’s coefficient alpha was used. Quantitative data was analyzed using descriptive analysis using the statistical tools of percentages and frequencies, means and standard deviations. Both correlation and linear regression analyses were used to test for both relationship and predictor element for the independent variables and the dependent variable respectively. The results show that: that high implementation cost of ECTS had a significantly negative influence on tax compliance at KRA. Lack of sufficient staff training on ECTS had a significantly negative influence on tax compliance at KRA. The reliability of ECTS had a significantly positive influence on tax compliance at KRA The study recommends that: KRA should continue to implement the creative elements of Electronic Cargo Tracking System to further improve the quality, timeliness and reliability of ECTS. They should do this by reducing the implementation costs so as to ensure the system has wide ranging acceptance. KRA should embark on proactive staff training on the use of ECTS to ensure that they eventually use the system effectively. The staff themselves should also ensure that they get self-managed training to keep abreast with the changing requirements of the system. KRA should continue to invest in Electronic Cargo Tracking System and though the investment appears costly, research has shown clearly that it will be worth it in the long run. The government should both initiate and implement workable strategies that curbs unwarranted and unhealthy tax compliance among tax payers. | en_US |
| dc.identifier.uri | https://ikesra.kra.go.ke/handle/123456789/145 | |
| dc.language.iso | en | en_US |
| dc.publisher | KESRA/JKUAT - Unpublished research project | en_US |
| dc.subject | Electronic Cargo Tracking System | en_US |
| dc.title | The Influence of Electronic Cargo Tracking System on tax compliance in Kenya Revenue Authority | en_US |
| dc.type | Article | en_US |