Factors affecting collection of residential rental income tax in Westlands area, Nairobi, Kenya
| dc.contributor.author | Nyongesa, Mercy Nafuna | |
| dc.date.accessioned | 2021-03-22T08:39:01Z | |
| dc.date.accessioned | 2022-06-07T06:51:13Z | |
| dc.date.available | 2021-03-22T08:39:01Z | |
| dc.date.available | 2022-06-07T06:51:13Z | |
| dc.date.issued | 01-11-20 | |
| dc.description | Unpublished Research Project | en_US |
| dc.description.abstract | Taxation remains to be the main source of government revenue in both developed and developing economies. It also provides an important avenue for financial independence of nations from external assistance. The study aimed to establish the factors affecting collection of residential rental income tax in Westlands, Nairobi County. The study was guided by the following specific objectives:- to investigate the effect of taxpayer knowledge on the collection of residential rental income, to find out the effect of technology on the collection of residential rental income and to determine the effect of penalties and interests on the collection of residential rental income. The study adopted descriptive research design. The study target population was 1300 property owners in Westlands. The study sample size was 130. This study used primary data through questionnaires. A pre-test on a different sample was carried out to give a Cronbach‘s alpha greater than 0.7 for all the variables as a rule of thumb. Data analysis was conducted by use of descriptive statistics and inferential statistics using Standard statistical techniques including Pearson correlation coefficient and regression analysis was employed in the analysis. All the analysis was done using the statistical package for social sciences (SPSS Version.24). Analysis of variance (ANOVA) was used to establish if there is a statistical significance between the observed and expected values with the Pearson Chi square giving the degree of significance of the relations, hence establishing the hypotheses. In multivariate analysis, multiple regression analysis models were used to determine the type of the relationship that existed between independent and dependent variables. The study found that tax knowledge (β = .212; ρ < 0.05), technology (β = 0.343; ρ < 0.05) and penalties and interests (β = .209; ρ < 0.05) significantly influences residential rental income tax collection by Kenya Revenue Authority. Based on study finding, this study recommends that KRA should develop training programs to create awareness on residential rental income tax compliance by property owners. The study further established that fines and penalties encourage compliance with residential rental income tax by property owners. The study therefore recommends that the tax authority in Kenya (KRA) should revise its fines and penalties to make them more severe to encourage tax compliance. | en_US |
| dc.identifier.uri | https://ikesra.kra.go.ke/handle/123456789/1314 | |
| dc.language.iso | en | en_US |
| dc.publisher | KESRA/JKUAT - Unpublished research project | en_US |
| dc.subject | Rental Income | en_US |
| dc.title | Factors affecting collection of residential rental income tax in Westlands area, Nairobi, Kenya | en_US |
| dc.type | Projects | en_US |