Influence of online tax filing on tax compliance among small and medium enterprises: a case study of Nairobi central business district.

Simple item page
dc.contributor.authorWambongo, Claudiah Daisy
dc.date.accessioned2020-03-02T07:25:04Z
dc.date.accessioned2022-06-07T06:50:19Z
dc.date.available2020-03-02T07:25:04Z
dc.date.available2022-06-07T06:50:19Z
dc.date.issued2019
dc.descriptionPROJ 343.73 WAMen_US
dc.description.abstractThe study aims to influence of online tax filing on tax compliance among small and medium enterprises. A case study of Nairobi Central Business District. The study was guided by the following specific objectives:-To determine the effect of Small and Medium Enterprises computer literacy level on tax compliance among Small and Medium Enterprises in Nairobi Central Business District, to evaluate the effect of online tax system stability on tax compliance among Small and medium enterprises in Nairobi Central Business District, to assess the effect perceived security risks concerns on tax compliance among Small Medium Enterprises in Nairobi Central Business District and to find out the effect of availability of online systems on tax compliance among Small and Medium Enterprises in Nairobi Central Business District. Thestudy adopted descriptive research design. The study target population was20500 Small and Medium taxpayers in Central Business District, Nairobi. The study sample size was 100. This study used primary data collected 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 done by use of descriptive statistics and inferential statistics using Standard statistical techniques including Pearson correlation coefficient and regression analysis employed in the analysis. All the analysis done using the statistical package for social sciences (SPSS Version.24). Analysis of variance (ANOVA) was establish if there is a statistical significance between the observed and expected values with the Pearson Chi square giving the degree significance of the relations, hence establishing the hypotheses.Thestudy foundthatcomputer literacy levels, online tax system stability, perceived opportunity security risks and availability of security risks have significantlyinfluences tax compliance. Basedonstudyfinding, the study recommends that computer literacy levels should be emphasized by KRA in order to improve on tax compliance levels. This was due to high levels of significant between computer literacy levels and tax compliance levels. The study recommends further that examination on the factors that affects tax compliance levels. The study found that the c on how KRA can deal with the issue with a view of improving tax compliance.en_US
dc.identifier.urihttps://ikesra.kra.go.ke/handle/123456789/648
dc.language.isoenen_US
dc.publisherKESRA/JKUAT - Unpublished research projecten_US
dc.subjectSMEs enterprisesen_US
dc.subjectTax Complianceen_US
dc.titleInfluence of online tax filing on tax compliance among small and medium enterprises: a case study of Nairobi central business district.en_US
dc.typeProjectsen_US

Files

Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Influence of online tax filing on tax compliance among small and medium enterprises a case study of Nairobi central business district..pdf
Size:
474.94 KB
Format:
Adobe Portable Document Format
Description:
Research Project
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.7 KB
Format:
Plain Text
Description:
Download

Collections

4.2019