scholarly journals INFLUENCE OF TAX COMPLIANCE REQUIREMENT ON FORMALIZING SMALL AND MEDIUM ENTERPRISES IN KENYA

2017 ◽  
Vol 2 (6) ◽  
pp. 47
Author(s):  
Damaris W. W. Muhika ◽  
Dr. Agnes W. Njeru ◽  
Dr. Esther Waiganjo
Keyword(s):  
Survey Design ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Central Business District ◽  
Target Population ◽  
Distribution Data ◽  
Microfinance Institutions ◽  
Study Results ◽  
The Government ◽  
Business District

Purpose: The researcher sought to determine the influence of tax compliance requirement in formalizing small and micro enterprises in Kenya.Methodology: The study took the form of a descriptive survey design. The target population was 1200 SME’s operating in Nairobi Central Business District and registered with the Nairobi County government. The sample size was 369 respondents, calculated using Yamane Sampling Formula. The study employed stratified and systematic random sampling to select SME’s from 4 main sectors and also incorporated commercial banks and microfinance institutions in the sampling distribution. Data was collected by use of open and close-ended questionnaires supplemented by an interview schedule and an observation checklist. The researcher used descriptive and inferential statistics such as mean, standard deviation, correlation and multiple regression analysis. Statistical Package for Social Sciences (SPSS) version 21.0 was used to aid in coding, entry and analysis of quantitative data obtained from the closed-ended questions.Results: Study results revealed that the tax compliance requirement is an essential tool in fostering formalization of business operations.Unique contribution to theory, practice and policy: The study recommended that the government should review business formalization structures such as the tax administration system and business registration to accelerate formalization

scholarly journals EVALUATION OF THE ACCESSIBILITY OF KENYA E-GOVERNMENT WEBSITES IN THE NAIROBI CENTRAL BUSINESS DISTRICT

2017 ◽  
Vol 1 (1) ◽  
pp. 36
Author(s):  
Henry Wanyonyi Kituyi ◽  
J. Waweru
Keyword(s):  
Information Dissemination ◽  
Survey Design ◽  
Central Business District ◽  
P Value ◽  
Unique Contribution ◽  
Ict Literacy ◽  
Persons With Disabilities ◽  
Government Websites ◽  
The Government ◽  
Business District

Purpose: The purpose of this study was to evaluate the accessibility of Kenya E-Government Websites in the Nairobi Central Business District.Methodology: This study adopted a descriptive survey design. The targeted population of this study was all cyber cafés management/owners and their users. This study used stratified random sampling. A sample size of 384 respondents was used. The questionnaire was the instrument for data collection. Questionnaires were issued to the respondents through self-introduction. Frequencies, descriptive statistics and inferential statistics were used. Microsoft excel were also used to complement SPSS.Results: This further means that ICT literacy influenced Government websites accessibility as supported by a p value of 0.000. Results also revealed that ICT delivery channel influenced Government websites accessibility as supported by a p value of 0.000. Further, results revealed that disability was statistically significant in explaining or predicting the accessibility of e-government websites as evidenced by p value of 0.000.Unique contribution to theory, practice and policy: The study recommends that Government website should accommodate facilities for persons with disabilities. It is therefore recommended that Government policy makers should review existing knowledge disseminations regulations within Government with the aim of relaxing regulations on information dissemination. This will build a culture of information openness between the Government and citizens. In other words the Government should maximize information dissemination through their websites.

The Effect of Employee Competence on Performance of Microfinance Institutions in Nakuru Town, Kenya

2020 ◽  
Vol 2 (1) ◽  
pp. 40-48
Author(s):  
George Gachuru
Keyword(s):  
Data Analysis ◽  
Training Programs ◽  
Survey Design ◽  
Target Population ◽  
Online Banking ◽  
Descriptive Statistics ◽  
Microfinance Institutions ◽  
Data Collection Instrument ◽  
It Support ◽  
The Government

The study was carried out to establish the effect of employee competence on the performance of microfinance institutions in Nakuru CBD. The study is significant to the MFI in that it will benefit management and staff of MFI and the government understudy by gaining insights into how their institution can effectively deal with the problems that they encounter in managing their clients and to ensure they grow their business. A survey design was used for the study. The target population comprised of 35 respondents. These were Branch managers, Chief Credit officer/s and the IT support of the MFI in Nakuru CBD. The study used census method as the small size of the target population could easily be managed. A questionnaire containing closed-ended questions was used as the data collection instrument for the study. Descriptive statistics, including percentages and frequencies, was adopted for data analysis Results were presented in the form of charts, tables and graphs. The study established that the level of employee competence affects the implementation of online banking to a large extent. Based on this finding the researcher recommended that microfinance institutions should have some training programs to help improve on the customers level of skills because some consumers do not have the required skills and facilities needed to do online banking and this will allow for the smooth running of operations.

scholarly journals Effect of Customer Security on Performance of Online Banking on Microfinance Institutions in Nakuru Town, Kenya

2020 ◽  
Vol 2 (1) ◽  
pp. 49-55
Author(s):  
George Gachuru
Keyword(s):  
Survey Design ◽  
Target Population ◽  
Online Banking ◽  
Microfinance Institutions ◽  
Factors Affecting ◽  
Several Variables ◽  
Data Collection Instrument ◽  
It Support ◽  
Money Transfer ◽  
The Government

The study aimed at determining the effect of customer security on the performance of online banking on microfinance institutions in Nakuru CBD. The study is significant to the Microfinance Institutions in that; it will benefit management and staff of MFI and the government understudy by gaining insights into how their institution can effectively deal with the challenges that they face in managing their clients and ensuring they grow their business. The increasing number of consumers of online banking shows that the level of adoption of online banking has improved. Several variables can influence the amount of adoption of online banking. The researcher used survey design where the target population comprised of 35 respondents. These were Branch managers, Chief Credit officer/s and the IT support of the MFI in Nakuru CBD. The study used census method, and a questionnaire containing closed-ended questions was used as the data collection instrument for the research. Descriptive statistics were used in data analysis and presentation of the results was in the form of tables, charts and graphs. The findings revealed that security affects the implementation of online banking to a large extent. Based on this finding, the researcher recommended that Microfinance Institutions should improve on issues concerning customer security in that, there should be no delay. The researcher suggested further study should be done on factors affecting adoption of M-Pesa money transfer bill payment.

scholarly journals Small and Medium Enterprises, Central Business District (CBD) for Accelerating of Regional Development

2018 ◽  
Vol 7 (3.6) ◽  
pp. 420
Author(s):  
Nyoman Sudapet ◽  
Agus Sukoco ◽  
Muhammad Ikhsan Setiawan ◽  
Paisal Halim ◽  
Syamsiah Badruddin ◽  
...  
Keyword(s):  
Private Sector ◽  
Local Governments ◽  
Small And Medium Enterprises ◽  
Central Business District ◽  
Small Island ◽  
Regional Autonomy ◽  
Recreation Area ◽  
The Government ◽  
Business District ◽  
Medium Enterprises

Madura is small island, East Java Province, Indonesia, with the Surabaya - Madura (Suramadu) Bridge 5.7 km length. It is the largest bridges In Indonesia, connected 2 (two) island, Java and Madura. In Suramadu area will be build landed house and apartments, residential, central of business, central of tourism. In Suramadu area, especially in Surabaya side will be built by some interesting landed house and apartments, residential, central of business, central of tourism, combining with recreation area. The Government seeks to attract the private sector to cooperate in the development and investment in landed house and apartments, residential, central of business, central of tourism, through the approach of government and private cooperation. Law number 22/1999 and Law number 34/2004 on regional autonomy have improved the performance of local governments, in particular through the policy of increasing local revenues through cooperation with private parties. Investment must be injected in Suramadu area by investors is IDR 18,410,577,670,000.00, it would be very interesting.   

scholarly journals The Effect of Corporate Governance Practices on Performance of Deposit Taking Savings and Credit Cooperative Societies in Kiambu County, Kenya

2020 ◽  
Vol 2 (2) ◽  
pp. 64-81
Author(s):  
Esther Gitonga ◽  
Anne Miano
Keyword(s):  
Corporate Governance ◽  
Survey Design ◽  
Small And Medium Enterprises ◽  
Secondary Data ◽  
Target Population ◽  
Primary Data ◽  
Microfinance Institutions ◽  
Senior Managers ◽  
Factors Affecting ◽  
Medium Enterprises

Corporate governance is regarded as the key foundation upon which organizations are more productive, better managed and controlled. Performance has a link to good corporate governance for the sustainable organizational success. This project narrowed down specifically to the factor of corporate governance to determine the practice of corporate governance in SACCOs in Kiambu County, Kenya. The researcher used a descriptive survey design in soliciting information on the practice of corporate governance in SACCOs in Kiambu County, Kenya. The research also made use of both secondary and primary data. Secondary data was collected from statistical data available from the SASRA records and those from the Ministry of Cooperatives. Primary data was obtained by use of a closed ended questionnaire administered on senior managers of the sampled SACCOs. The target population was 8 deposit taking SACCOs and a total population of 200 SACCO managers in Kiambu County, Kenya. Each SACCO had a different number of respondents depending on its size and the number of senior managers in it.  Data analysis was done using Statistical Package for the Social Sciences (SPSS) to generate quantitative reports which is presented in this project in the form of tabulations, percentages and descriptive statistics and inferential data computed using a regression equation. The findings of this project are that the practices of corporate governance have a direct effect on the overall performance of SACCOs in Kiambu County, Kenya contributing to 70% of the factors affecting performance. Recommendations put forward from the findings of this project is that there is need to research on the effect of corporate governance on performance of other institutions such as commercial banks, microfinance institutions and small and medium enterprises. The findings of the research include the finding that majority of those in senior positions in the SAACOs sampled are men at 64% of the sample size while women are at 36%. Another finding of the research is that majority of those in senior management positions are persons aged between 40 and 59 years. The research further brought out the fact that majority of the respondents comprising of 39% had held their current position for a period of between 4 and 6 years while 42% of the respondents had worked in the SACCO for a period of between 10 and 12 years. One of the recommendations from the research is on the need to have increased disclosure of information to the shareholders. A further recommendation was the need to train the board of governance often on corporate governance so as to better equip them to uphold the practice in their respective SAACOs. A final recommendation is the need for further research by other scholars.

Taxpayer behavioural factors influencing entrenched tax gaps

2021 ◽  
Author(s):  
◽  
Divakaran Reddy
Keyword(s):  
Meta Analysis ◽  
Tax Compliance ◽  
Public Trust ◽  
Accurate Estimate ◽  
Research Approach ◽  
International Studies ◽  
Tax Revenues ◽  
Study Results ◽  
The Government ◽  
Tax Noncompliance

Tax compliance is the willingness of taxpayers to obey tax rules of a nation, whilst tax noncompliance is the unwilling behaviour of citizens to act under tax regulations. Taxpayer compliance enables the government to collect tax revenues, which is one of the most important sources of government income. Altering the non-compliant behaviour of citizens is an important barometer for increasing tax revenues that contribute to the socio-economic development of a nation. Numerous quondam studies have been conducted strikingly in the past few decades on taxpayer compliance. However, there is a dearth of sufficient research currently on tax noncompliance behaviour. Moreover, the phenomenon of tax noncompliance has limited exploration from the vantage point of meta-analysis of primary research studies conducted, focussing on interrogating, and systematically categorising their results. Resultantly, the purpose of this study was to examine the previously related primary studies to determine those factors that have been judged to have influenced the tax compliance behaviour of citizens. This study has adopted the quantitative research approach and followed the preferred reporting items for systematic review (PRISMA) method and meta-analysis to provide an accurate estimate of the relationship that exists in a population of relevant tax noncompliance behavioural studies. The population comprised of 45 international studies conducted between the period 2015 to 2020 is selected for analysis. The study results indicate that the quality of tax administration systems and public trust in institutional governance are factors that have influenced taxpayer compliance positively. Poor government accountability mechanisms entrenched tax gaps, and developing public trust in government institutions were found to be universal to promote voluntary taxpayer compliance. This study has contributed significantly to the open discussion on tax compliance among researchers, governments, and businesses.

CRITICAL FACTORS INFLUENCING IMPLEMENTATION OF ROAD PROJECTS IN KENYA

2019 ◽  
Vol 4 (2) ◽  
pp. 1-22
Author(s):  
Nelly Jebitok ◽  
DR. Joyce Nzulwa
Keyword(s):  
Project Management ◽  
Survey Design ◽  
Target Population ◽  
Coefficient Of Determination ◽  
Critical Factors ◽  
Policy And Practice ◽  
Water Projects ◽  
Factors Influencing ◽  
The Government ◽  
Resource Support

Purpose: The Purpose of the study was to establish Critical factors influencing implementation of road projects.Methodology: The study adopted a descriptive survey design. The target population of the study was all the road engineers, middle managers in department of KRB. The sample size was 188 respondents. Data collected was cleaned, pretested, validated, and coded, summarized and analyzed using statistical package of SPSS V23.  The study findings were presented using graphs, histograms, bar charts and pie charts.  Conclusions were derived based on the P.value and the coefficient of determination.  Results: The study found that the key significant determinants of sustainability of water projects in Machakos County were capacity of the project management, government policies, monitoring and resource support. The study concluded that project management capacity had the greatest determinant ofsustainabilityofwater projects in Machakos County, followed by resource support, then monitoring while government policy had the least determinant of sustainability of water projects in Machakos County.Contribution to policy and practice: The study recommends that the government should advocate for proper planning with involvement of the benefiting community and timely implementation with the required results. This can be done through making of a policy by the ministry demanding for the practice of the same by the involved organizations. The project committee should set up financial structures considering both rising of funds and dissemination of the same in relation to operating and maintaining of the project. This can be done through learning and training on the same. The study also recommended that water beneficiaries and management should be sensitized to improve their knowledge on conservation and protection of water facilities.

scholarly journals Taxing Micro, Small and Medium Enterprises in Yogyakarta: Regulation and Compliance

BESTUUR ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 59
Author(s):  
Siti Rahma Novikasari ◽  
Duc Quang Ly ◽  
Kerry Gershaneck
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Legal Compliance ◽  
The Government ◽  
Medium Enterprises ◽  
Compliance Constraints

<p>Government Regulation No. 46/2013 has not been optimal in providing legal compliance on taxation for Micro, Small, and Medium Enterprises (MSMEs), especially in Yogyakarta. This policy was evaluated and amended with Government Regulation No. 23/2018. The amendment in tax policy for MSME actors was this research background to examine: First, how does the final income tax policy impact MSME taxpayers' compliance in Yogyakarta? Second, what are the legal compliance constraints of MSME taxpayers? The method used in this research was a juridical empirical, supported with the statute and conceptual approach. The results showed that the amendment in the final income tax tariff policy from 1% to 0.5%, as well as provide legal certainty of the timeframe of taxation had a positive impact on increasing taxpayer compliance. There was an increase in the number of taxpayers to 41,000 in 2019, or an increase of 15.5% compared to the number of taxpayers in 2017. However, tariff reduction has not been the answer to taxpayer non-compliance, the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta still found tax avoidance. Tax compliance constraints were also caused by taxpayers' distrust of the government, poor tax morale, and tax knowledge. The government needs to conduct a cooperative compliance approach in taxation policies based on trust and dialogue between taxpayers and the government to improve MSME taxpayer compliance.</p><p><strong>Keywords:</strong> Tax Compliance; Final Income Tax Regulation; Micro; Small; Medium Enterprises.</p>

scholarly journals Utilization and Dissemination of Information Resources in District Information and Documentation Centres in Kisumu County, Kenya

2020 ◽  
Vol 4 (2) ◽  
pp. 81-100
Author(s):  
Doris Nellyanne Wesonga ◽  
Peter Wamae
Keyword(s):  
Data Collection ◽  
Service Delivery ◽  
Information Seeking ◽  
Qualitative Data ◽  
Survey Design ◽  
Target Population ◽  
Information Resources ◽  
Adequate Funding ◽  
Low Levels ◽  
The Government

Access to government-related information through District Information and Documentation Centres (DIDCs) is essential in monitoring development programs in counties and the nation at large. However, Kenyans remain detached from the government because of low levels of accountability. Low levels of accountability are associated with corruption, mismanagement, and poor service delivery which are likely to slow down development projects in the sub-counties. This study sought to assess utilization and dissemination of information resources in DIDCs in Kisumu County. This study aimed to: determine the level of awareness among users of DIDCs, establish the extent to which users utilize DIDCs, describe the strategies that DIDC staff employ to facilitate user utilization of information resources in DIDCs, and examine the challenges that DIDC staff face in providing information to users. The study was guided by Richard Oliver’s Expectancy Disconfirmation Theory. This study employed the descriptive survey design and mixed-methods approach to investigate the research objectives. The study was conducted in four sub-counties of Kisumu County: Kisumu Central, Seme, Muhoroni, and Nyando. The sub-counties were purposely selected because they host DIDCs in densely populated areas in their respective ministries with a target population of 205,935. Using Taro Yarmane’s formula, the study used a sample of 400 users and 20 DIDC staff. Random sampling was used to select participants of the study. DIDC User Questionnaires and DIDC Staff Interview Schedule were used to collect quantitative and qualitative data respectively. The data collection instruments were piloted with 10% of the participants. Reliability was determined using the test-retest method. Construct validity of the data collection instruments was ensured by deriving the questionnaire items from evidence presented in literature relevant to this study. Quantitative data was analysed using descriptive statistics like frequency tables and percentages. Qualitative data was categorized into themes and sub-themes as they emerged to make meaningful narratives for purposes of triangulating the quantitative results. Findings suggest that a significant number of users lack awareness on the products and services offered by DIDCs. This is associated with reduced visits and utilization of information resources in DIDCs. The study recommends use of workshops and open-days to create awareness about the products and services, and adequate funding for staffing and procurement of current and relevant documents. Librarians, information technologists, and records management personnel, and policy makers may use the findings of this study to improve service delivery for user awareness and utilization, and enhance users’ experiences in using government documentation centres for information seeking.

scholarly journals Society and Taxes: An Exploratory Study of Fiscal Psychology

2020 ◽  
Vol 5 ◽  
pp. 00004
Author(s):  
Ika Rahma Susilawati ◽  
Rahmat Hidayat
Keyword(s):  
Rural Areas ◽  
Digital Literacy ◽  
Urban Areas ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Literacy Skills ◽  
Social Representation ◽  
Extensive Discussion ◽  
The Social ◽  
The Government

This study aims to obtain the social representation of Indonesian society about taxes, especially those originating from the suburban and rural areas. Our previous study reported results that more people are representing those who live in urban areas and have higher digital literacy skills. Therefore, this study was conducted to broaden society's representative. Data was retrieved by direct social interaction to the people who are in public areas like traditional markets, rural areas, terminals, train stations, and small and medium enterprises around the campus area. A total of 121 respondents participated in this study. The analysis reveals the finding of 27 categories in terms of the social representation of tax. Among these categories, the highest frequency of occurrence is in the obligation categorization. Later, followed by categories of public interest, burdens, necessary, and corruption. In general, most respondents associate taxes with obligations. They acknowledge the importance of tax in an ideal, normative, and constitutional way. Under those circumstances, it heads them to comply with the tax rules. This reinforces the reasons why they tend to be more tax- compliant. However, tax is also associated with financial and non-financial burdens. The widespread practice of corruption or misuse of tax money further diminishes people's trust towards the government. This becomes a potential factor in progressively reducing individual tax compliance. A more extensive discussion is presented in the discussion.

Sign in / Sign up

Export Citation Format

Share Document