INFORMATION TECHNOLOGY ON EFFICIENT LOCAL TAX MANAGEMENT. A CASE STUDY OF NAPAK DISTRICT.
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Date
2024-09-12
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Abstract
This study investigated the impact of information technology on efficient local tax management in Napak District. A cross-sectional design was employed with a sample size of 50 respondents, including local tax officials and taxpayers. The research aimed to achieve three specific objectives: first, to examine the effect of the Integrated Revenue Administration System (IRAS) on tax management efficiency; second, to analyze the influence of the Electronic Filing System (EFS) on operational efficiency; and third, to assess the impact of Compliance Management Systems (CMS) on compliance rates.
Regression analysis was conducted to evaluate these effects. The findings indicated that IRAS had a significant positive impact on tax management efficiency, with a regression coefficient of β = 0.45 and a p-value of less than 0.01, demonstrating its effectiveness in improving data accuracy and processing speed. EFS also showed a notable effect, with a β = 0.38 and p-value of less than 0.05, enhancing the efficiency and accuracy of tax filing processes. CMS was found to contribute positively to compliance rates, with a β = 0.42 and p-value of less than 0.01, indicating its role in ensuring adherence to tax regulations.
The study concluded that the integration of information technology substantially enhances local tax management practices. Based on these findings, it was recommended that Napak District implement these IT systems more broadly and provide ongoing training for tax officials to fully leverage the benefits of these technologies. These steps are expected to further improve tax management efficiency and compliance within the district.