Tarus, Mark KiplimoKoori, Jeremiah2024-11-142024-11-142024-09-30Tarus M. K, & Koori J. (2024). The Effect of Online Tax Payments on Tax Compliance among Large Taxpayers in the North-Rift Region, Kenya. Journal of Finance and Accounting. Vol 8(8) pp. 117- 130.https://doi.org/10.53819/81018102t2437https://ir-library.ku.ac.ke/handle/123456789/29377Journal ArticleTax compliance is a key emphasis area of the Kenya Revue Authority in a bid to maximise revenue collection to finance government services. However, complex processes and ineffective methods of revenue generation continue to mar tax compliance especially among the large taxpayers in the North Rift. This study sought to investigate the effect of online tax payments on tax compliance among large taxpayers in the North-Rift region, Kenya. The study was underpinned by the general systems theory. A descriptive research design was adopted by the study to guide data collection and analysis procedures. The study’s target population was 200 large taxpayers operating in North rift region, Kenya from which a random sample of 133 participants was selected with the use of Yamane’s (1967) formula. The study utilized structured questionnaires as a tool for data collection from 133 financial managers purposively selected from the 133 randomly selected large taxpayer companies in North rift region, Kenya. Data collected was entered into the Statistical Package for Social Sciences (SPSS) and quantitatively analysed using descriptive statistical techniques namely mean, percentages, and standard deviations, and inferential statistical analyses techniques namely correlation analysis and multinomial logistic regression analysis. The findings were presented in figures and tables. The study established significant and positive influence of online tax payments (Coeff=0.108, Sig=0.032). The study’s findings are capable of being used to inform research, revenue collection practice, and academic/research.enArticle