Effects of Revenue Collection Automation on the Performance of Own Source Revenue in Nyandarua County Kenya
Loading...
Date
2023
Authors
Muchiri W., Laban
Journal Title
Journal ISSN
Volume Title
Publisher
IAJAH
Abstract
Revenue collection at county level improves
service delivery by the county government.
Automated systems have been proven to be
more efficient than the conventional methods
of revenue collection. The research is
motivated by this backdrop to establish the
effects of automation on revenue collection
in Nyandarua County, Kenya. The research
aimed to establish the effects of automation
of revenue collection, mobile payments,
online response process and integrated tax
management systems on the own source
revenue collection in Nyandarua County. The
survey is directed by the Resource Based
Views Theory and the Transaction Cost
Theory. The study targets 12 officials and 40
staff from the Department of Financial
Reporting and Accounting as well as from the
ICT Department in the County Government
of Nyandarua. The units of analysis were the
County Revenue Director, 5 Sub-County
Revenue Officers as well as 20 support staff
directly involved in the collection of revenue
across Nyandarua County. From the ICT
department, the units of observation were the
ICT Director, 5 ICT Officers in charge of
each of the Sub Counties as well as 20 ICT
support staff. Primary data was gathered by
dispatching questionnaires to the participants
while secondary data was acquired from the
financial records of the County. The SPSS
software was utilized to analyze the data. The
inferential and descriptive statistics were
utilized to statistically examine quantitative
data, while content analysis was utilized to
statistically evaluate qualitative data. The
outcomes were presented in tables and
figures utilizing frequencies, mean, and
standard deviation. The research utilized a
multivariate regression model to show how
the factors were correlated. Tables, charts,
and graphs were used to display the findings.
At the 95% level of significance, the results
established a R squared of 0.862 and an
adjusted R squared of 0.849, indicating that
automation of revenue collection jointly
accounts for 84.9% of the variation in own
source revenue collection in Nyandarua
County. Also, the research established that
mobile payments had a positive significant
effect on own source revenue collection in
Nyandarua County (β =.538, p=.005<.05),
online response process had a positive
significant effect on own source revenue
collection in Nyandarua County (β =.239,
p=.042<.05) and finally integration of tax
management systems had a positive
significant effect on the own source revenue
collection in Nyandarua County (β =.282,
p=.019>.05). The research concluded that the
automation of revenue collection had positive
significant effect on own source revenue
collection in Nyandarua County. To enhance
the collection of revenue from their own
sources, the report advised other Counties to
investigate automating revenue collection.
Description
Article
Keywords
Automated Revenue Collection, Integrated Tax Management System, Mobile Payment, Online Response Process, Own Source Revenue Collection, Revenue Collection
Citation
Laban, M.W., Muthinja, M. (2023). Effects of revenue collection automation on the performance of own source revenue in Nyandarua County Kenya. International Academic Journal of Arts and Humanities, 1(3), 226-247