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Research Paper | Finance | Kenya | Volume 7 Issue 11, November 2018

Adoption of Technology and Performance of Kenya Revenue Authority

Kasii David Mutisya | Dr Lucy Kavindah

Abstract: Kenya Revenue Authority has been missing tax targets set by the national treasury despite introducing and adoption of technology to help in tax administration. The degree of tax avoidance and evasion has also increased in tax administration. The adoption of technology will assists tax payers and the Kenya Revenue authority staff to file and administer taxes and offer e-filling and e-payments instead of using paper based system. The general objective of this study was to establish the effect of adopting technology and performance of Kenya Revenue Authority while the specific objectives was to find out the effect of perceived usefulness of adoption of technology on performance of Kenya Revenue Authority, to determine the perceived ease of use of technology on performance of Kenya Revenue Authority, to explore the effects of perceived behavioral control of technology on performance of Kenya Revenue Authority and lastly to determine the effects of perceived security of technology on performance of Kenya Revenue Authority. Technology Adoption Model and the Theory of Reasoned Action/Theory of Planned Behavior was used to guide the study. The study adopted a survey design in order to obtain the necessary data. T-test was used to determine the degree and significance of the relationship between variables. All the questionnaires were adequately checked for reliability and verification using tables, charts and graphs. The study was carried in the Nairobis head office with target population of 220 respondents comprising of 20 Senior Assistant Commissioners, 30 Assistant Commissioners, 50 Senior Revenue Officers and 120 Revenue Officers of head office who add up to a total 220 respondents. Israel (2013) sample determination formula was utilized to determine the sample size and stratified random sampling used to identify the particular respondents to participate in the study. The required primary data was collected using structured questionnaire. Both quantitative and qualitative analysis was done using statistical package of social sciences (SPSS) (version 20). The analyzed data was then used to make conclusions, recommendations and suggestions for further research.

Keywords: Adoption of technology, Perceived usefulness, Perceived ease of use, Perceived behavioral control and Perceived security

Edition: Volume 7 Issue 11, November 2018,

Pages: 1286 - 1295

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