Effect of itax system on revenue collection among small and medium enterprises in Central Business Development
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Date
2019
Authors
Ndumia, Edwin
Journal Title
Journal ISSN
Volume Title
Publisher
KESRA/JKUAT - Unpublished research project
Abstract
The study aim to the general objective of this study was to find out the effect iTax system on revenue collection among SMEs in Central Business Development, Nairobi County. The study was guided by the following specific objectives: to determine the effect of E-registration on revenue collection among SMES in CBD, Nairobi County, establish the effect of E- filing on revenue collection among SMEs in Central Business Development, Nairobi County, assess the influence of E-payment on revenue collection among SMEs in Central Business Development, Nairobi County. The study adopted descriptive research design. The study target population was 1400 Small and Medium taxpayers in CBD Nairobi County. The study sample size was 140. 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 was done using the statistical package for social sciences (SPSS Version.24). Analysis of variance (ANOVA) 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, hence establishing the hypotheses. The study found that e-registration, e-filling and e-payment significantly influences revenue collection. Based on study finding, this study recommends there is need for effective cost management when administering automation tax processes.
Description
Keywords
Revenue collection, Enterprises, System