Efficiency of Itax On Tax Revenue Performance by Smes in Nairobi Central Business District

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dc.contributor.authorOngondi, Anthony
dc.date.accessioned2022-09-20T12:56:18Z
dc.date.available2022-09-20T12:56:18Z
dc.date.issued2022-09-01
dc.descriptionTax Administrationen_US
dc.description.abstractThe study aims to investigate the factors affecting adopting of itax system by small and medium enterprises in Nairobi County, Kenya. The study was guided by the following specific objectives: -. To establish the influence of SMEs cost of internet on adopting itax system among small and medium enterprises at CBD Nairobi, to assess the technical skills and knowledge on adopting itax system at CBD, Nairobi and to evaluate the influence of SMEs Perception on adopting of itax system, among small and medium enterprises at CBD, Nairobi. The study adopted descriptive research design. The study target population was 1500 Small and Medium taxpayers at CBD, Nairobi. The study sample size was 150. This study used primary data collected through questionnaires. A pre-test on a different sample were 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 employed in the analysis. All the analysis was conducted 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 significance of the relations and the study will use inferential and descriptive statistics to analyse data. SMEs cost of internet and adopting of iTax system as depicted by a correlation value of 0.455. This implies that SMEs cost of internet was linearly related to adopting of iTax system. The study also depicted that there is a positive correlation between SMEs technical skills and adopting iTax system with a correlation value of 0.434 and another correlation was between SMEs perception and adopting of iTax system which shows that there was a positive correlation value of 0.423.en_US
dc.identifier.urihttps://ikesra.kra.go.ke/xmlui/handle/123456789/2302
dc.language.isoenen_US
dc.publisherKESRA/JKUAT - Unpublished research projecten_US
dc.subjectTax Revenue Performanceen_US
dc.subjectSmall and Medium Enterprisesen_US
dc.titleEfficiency of Itax On Tax Revenue Performance by Smes in Nairobi Central Business Districten_US
dc.typeThesisen_US

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