4.4.2 Findings on Employees’ Responses Regarding the Effect of Information Systems Infrastructure on the Performance of URA
The results from the administered questionnaires to URA employees are summarized in the table below.
Table 4.14: Descriptive Statistics on Systems Infrastructure and Performance
| Statement | Frequency and Percentage Response | SD(1) | D(2) | N(3) | A(4) | SA(5) | Mean | Std. Deviation |
|---|
| Software is used to calculate taxes customers owe | – | 7.3% | 13.0% | 29.3% | 50.4% | 4.23 | 0.939 | |
| URA has a website providing information on taxation policies | – | – | 5.7% | 35.0% | 59.3% | 4.54 | 0.605 | |
| Most URA taxes are paid online | 1.6% | 8.1% | 13.0% | 26.0% | 51.2% | 4.17 | 1.046 | |
| Clients can easily access URA information online | – | 13.0% | 7.3% | 30.9% | 48.8% | 4.15 | 1.033 | |
| ASYCUDA World has helped URA deliver timely services | 1.6% | – | 20.3% | 36.6% | 41.5% | 4.16 | 0.862 | |
| All URA departments use computers to communicate | 3.3% | – | 4.1% | 34.1% | 58.5% | 4.48 | 0.728 | |
| All URA employees use email for communication | 1.6% | – | 10.6% | 33.3% | 54.5% | 4.39 | 0.806 | |
| Clients can easily interact with URA via email | 8.1% | 9.8% | 13.0% | 30.1% | 39.0% | 3.82 | 1.274 | |
| All employees are proficient in computer use | 1.6% | 2.4% | 7.3% | 31.7% | 56.9% | 4.40 | 0.856 | |
Source: Primary Data, 2018
The findings reveal that a significant portion of the respondents (50.4%) confirmed that software is used to calculate the taxes owed by customers, with only 7.3% disagreeing. This result is further supported by a high mean value of 4.23, indicating that most tax calculations at URA are performed using computers. One manager emphasized this, stating: “In the taxation department, all work is done electronically, and using software has reduced time and improved customer service.”
Moreover, 59.3% of respondents stated that URA’s website provides customers with taxation policy information, with no disagreements. This is supported by a mean value of 4.54, suggesting strong consensus. One respondent highlighted that “web-based software like ASYCUDA World provides information to both local and international customers about URA’s taxes.”
Additionally, 51.2% strongly agreed that most URA taxes are paid online, while 26.0% agreed. This is also supported by a mean of 4.17. A respondent noted: “Customers do not need to physically visit URA since everything is available online, including daily collections via the URA web portal.”
The findings also show that 48.8% of respondents believe that clients can easily access URA information online. A further 30.9% agreed, and this is reflected by a mean of 4.15. One respondent noted that “customers can access the service catalog and frequently asked questions via URA’s web portal, providing all the necessary information.”
A majority (41.5%) indicated that ASYCUDA World has enabled URA to provide timely services, supported by a mean of 4.16. A manager added that “customers can access URA services at any time from any location, saving time and costs.”
The study also revealed that 58.5% of respondents agreed that all departments in URA use computers to communicate. This finding aligns with a mean of 4.48, and documentary reviews confirm that URA has a corporate strategy ensuring a one-to-one employee-to-computer ratio.
Finally, 56.9% of respondents strongly agreed that all URA employees are proficient in computer use. One manager mentioned that “computer competency is a core requirement for working at URA, and refresher courses are provided to employees on new programs.”
4.4.2.1 Correlation Analysis of the Effect of Systems Infrastructure on Performance
A correlation analysis was conducted to determine the effect of systems infrastructure on URA’s performance, as shown in Table 4.14.
Table 4.15: Correlation Analysis of Systems Infrastructure and Performance
| Performance of URA | Information Systems Infrastructure |
|---|
| Performance of the organization | Pearson Correlation | 1 |
| Sig. (2-tailed) | |
| Information Systems Infrastructure | Pearson Correlation | 0.352** |
| Sig. (2-tailed) | 0.000 |
| N | 144 | 144 |
Source: Primary Data, 2018
The findings indicate a significant positive correlation (0.352**) between systems infrastructure and URA’s performance, with a P-value of 0.000, confirming the strength of the relationship.
4.4.2.2 ANOVA Findings on Systems Infrastructure and Performance
The ANOVA analysis results, based on employees’ responses, are presented below.
Table 4.16: ANOVA Findings on Systems Infrastructure and Performance
| Model | Sum of Squares | Df | Mean Square | F | Sig. |
|---|
| Regression | 138.983 | 1 | 138.983 | 20.064 | 0.000b |
| Residual | 983.655 | 142 | 6.927 | | |
| Total | 1122.639 | 143 | | | |
Source: Primary Data, 2018
The P-value of 0.000 (less than 0.05) indicates a strong relationship between information systems infrastructure and URA’s performance.
