Moses M. MuthinjaWangari, Laban Muchiri2024-06-052024-06-052023-07https://ir-library.ku.ac.ke/handle/123456789/28275A Research Project Submitted to the school of Law, Arts and Social Sciences in Partial Fulfilment of the Requirements for the Award of the Degree of Master of Public Policy and Administration of Kenyatta University, July, 2023Manual or Non-automated revenue collection has been characterized by multiple malpractices including corruption, misallocation of funds and poor revenue collection in peneral. In addition, tax collectors and tax players have colluded in the past to evade revenue collection and break laws pertaining to the collection of revenue among County Governments in Kenya. Revenue collection at county level improves service delivery by the county povernment. Automated systems have been proven to be more efficient than the conventional methods of revenue collection. This survey aimed to explore the effects of revenue collection automation on the performance of own source revenue collection in Nyandarua County, Kenya, The study objectives were; to establish the effect of mobile payments on performance of own source revenue, (o asscss the effect of online response process on 0WI source revenue collection and to establish the effect of integrated tax management systems on the own source revenue colleetion in Nyandarua County. The survey is grounded on the Resource Based View (RBV) Theory and the Transaction Cost Theory. The study targeted 502 employees working across all departments (Department of Financial Reporting and Accounting, and ICT Department, Stratified simple random sampling was used to sample 50 respondents while purposive sampling technique was used to sample 2 directors (Financial Department director and 1CT direetor). A total of 52 respondents form the sample size. Primary data was gathered by dispatching questionnaires to the participants while secondary data was acquired from the {inancial records of the County. The pilot study was conducted among 5 respondents to enhance validity and reliability of study instruments. In analysis of data, Statistical Package for Social Science Version 26 was utilized. The inferential and descriptive statistics were utilized to statistically examine quantitative data, while content analysis was utilized to statistically evaluate qualitative data. The findings were presented in frequency tables, charts mean, and standard deviation. The research utilized a multivariate regression model to show how the factors were correlated. Tables, charts, and graphs were utilized to display the results. The researcher sought research authorization from Kenyatta university graduate school and rescarch permit from National Commission for Science, Technology and Innovation. Moreover, the permission to conducted study was sought from County Government of Nyandaura, From the findings, it was established that at the 95% level of significance, a R squared was 0,862 and an adjusted R squared was 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 (B =.538, p=.005<.05), online response process had a positive significant effect on own source revenue colleetion in Nyandarua County (B =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 (B =282, p=.019>.05). The research finds that the automation of revenue collection had positive significant effect on own source revenue collection in Nyandarua County. The study recommends that County governments should adopt procedures to automate revenue collection such as embracing mobile payments, establishing |‘and maintaining online response systems and using integrated tax management systems to improve performance of own source revenue collection.enRevenue Collection AutomationPerformanceOwn Source RevenueNyandarua CountyKenyaThesis