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CHAPTER FOUR
DATA PRESENTATION, ANALYSIS AND INTERPRETATION OF FINDINGS
4.1 Introduction
The study was set to examine the effect of Information systems on performance of government agencies in Uganda, a case of Uganda Revenue Authority. This chapter presents, analyses and interprets findings according to the study objectives. It contains the response rate, demographic information of respondents, findings according to objectives of the study and research hypotheses. Results on objectives and hypotheses are presented using descriptive and inferential statistics.
4.2 Response Rate
One hundred and sixty-eight (168) questionnaires were distributed to respondents and thirteen (13) interviewees were targeted. Out of the 168 questionnaires, one hundred fifty-five(155) were returned fully completed, giving a response rate of 92%. While there was 100% response rate in the interviews. The details are shown in the table 4.2.
| Instrument | Target Response | Actual Response | Response Rate |
| Questionnaires | 168 | 155 | 92 |
| Interview Guide | 13 | 13 | 100 |
| Total |
Source: Primary Data 2018
The findings from the table above indicate that the percentage of the returned questionnaires was 92%. This findings therefore according to Amin, (2005) indicate that the response rate was good and therefore the study could be conducted since the response rate was above 70%, while the response rate for interview respondents was 100%.
4.2.1 Position of the respondents
The section presents findings on the position of respondents who included both employees in different departments and Tax payers; one (1) executive director, twelve (12) managers, thirty-two, (32)Division heads, four (4) regional heads, eighty-seven (87) staff members and thirty-two (32) Tax payers.
Table 4.2:Position of the respondents
| Category | Population size | Sample size | Actual number of respondents | Percentage response rate | Sampling Technique |
| Executive Director | 1 | 1 | 1 | 100 | Purposive sampling |
| Managers | 12 | 12 | 12 | 100 | Purposive sampling |
| Division Heads | 40 | 38 | 32 | 84 | Purposive sampling |
| Regional Heads | 5 | 5 | 4 | 80 | Purposive sampling |
| Staff Members | 181 | 93 | 87 | 93 | Simple Random sampling |
| Tax payers | 100 | 32 | 32 | 100 | Simple Random sampling |
| Total | 339 | 181 | 168 | 92.8 |
Source: Primary Data 2018
Table 4.3 shows that, a good response was achieved by the researcher from respondents in the field. According to Amin (2005) a response rate above 70% is good enough for the study, and the average response rate for this study was 92.8% which implies that the findings of this study are reliable and could be generalized to other similar situations.
4.3 Demographic Information of Respondents
The researcher sought out to collect demographic information about the respondents. This information was about gender, age, department of employee, education level, duration one worked and the time the tax payers have been paying taxes for their specific business.
4.3.1 Gender of respondents
The researcher requested the respondents to indicate their gender, and this was intended to find out whether the sample size was a fair representation of the population. The response was presented in Table 4.3
Table 4.3: gender of respondents
| Frequency | Percentage | |
| Male | 95 | 61.3 |
| Female | 60 | 38.7 |
| Total | 155 | 100 |
Source: Primary Data 2018
Table 4.4 above indicates that the majority of respondents in the study were males constituting 95(61.3%), females on the other hand, were constituted 60 (38.7%) of the respondents. The implication of this finding was that no matter the disparity in percentage of males and females who attended the study, at least views of both males and females were captured which was too vital in making a critical analysis in the performance of an organization. This made the study findings representative and therefore, enabled generalizations.
4.3.2 Findings on the age category of respondents
Age of the respondents was stratified into three strata, that is: 20-30years, 31-40, 41 and above years. This was aimed at ensuring that all age groups are represented in the sample, and to find out how age influence variables under investigation and the results were presented in Table 4.4.
Table 4.4: Findings on the age category of respondents
| Age category of respondents | Frequency | Percentage |
| 20-30 years | 53 | 34 |
| 31-40 years | 73 | 47 |
| 41 and above | 29 | 19 |
| Total | 155 | 100 |
Source: primary data 2018
Table: shows the age of respondents (both employees and Tax payers) in years
Table 4.5 shows that majority of respondents (47%) were aged between 31-40 years, followed by those aged between 20-30 years, at 34%, and those 41 and above years were (19%). The findings reveal that all age groups in the population were fairly represented, thus the sample was a fair representation of the population.
Table 4.5: Educational level of Respondents
Findings from the table below shows the education level of respondents
Figure 4.1: Educational level of respondents
Source: Primary Data 2018
Figure 4.1 shows respondents’ level of education.
Figure 4.1 shows that majority of the respondents (45.2%) were graduates, 35.5% were master’s degree holders,5.2 were diploma holders, 4.5 were certificate holders, 7.1 were O’level certificate holders and the remaining 2.6% were post graduate degree holders. From the above findings, it was observed that all respondents were literate, and able to read and write implying that they were able to understand and give their view and opinions on variables under this study.
4.3.4 Duration of employment
Respondents were asked to reveal their job category, and this was intended to find out whether the sample was a fair representation of the population. Findings were as in figure 4.2
Figure 4.2: Duration of employment
Source: Primary Data 2018
The results in the study further indicates that majority 32% of the respondents had worked at URA for 3-5years this indicates that majority of the respondents had relevant information regarding the topic understudy. The 31% of the respondents had worked with URA for more than 6 years, 20% of the respondents had worked for 1-2 years and only 17% had worked for less than one year. These results all further show that information got from the field could be relied upon because the respondents were mature and well informed on the variables understudy.
4.4 Empirical Findings
This section analyses and presents information based on objectives of the study.
Empirical findings as per objectives of the study were presented in tables 4.7, 4.8, 4.9. Respondents were presented with items and requested to either agree or disagree basing on a five Likert scale of; Strongly Agree(SA), Agree(A), Neutral (N), Disagree(D), Strongly Disagree(SD).
SA+A= Agree, SD+D= Disagree, N=Undecided/neutral. The study grouped SA and A to mean agreed, SD and D to mean disagree, and N to mean respondents who were undecided. Percentages, mean and standard deviation were used to interpret empirical results. The mean above 3 implied that majority agreed, and that below 3 means disagreed while 3 imply undecided/neutral. Also Pearson correlation was used in establishing the relationship between the independent variables and dependent variables, and regressions (model summary) were run to establish the variance (contribution) of the IV on the DV.
4.4.1 To assess the effect of Information systems software on the performance of URA
The first objective of the study was to assess the effect of Information systems software on performance of URA. Eight items were administered to respondents and their responses are summarized in the table 4.6.
The results are presented in the table below in line with the responses from the questionnaires administered to the employees of URA.
Table 4.6: Descriptive Statistics on Information systems software and the performance.
| Frequency and percentage response | |||||||
| SD (1) | D (2) | N (3) | A (4) | SA (5)
| Mean | Std. Deviation | |
| Software of the organization is usable | 3.3% | 1.6% | 13.8% | 45.5% | 35.8% | 4.09 | .923 |
| All employees can use the software | 8.1% | 13.8% | 16.3% | 24.4% | 37.4% | 3.69 | 1.319 |
| The systems of the organization has all that is needed | 4.9% | 10.6% | 18.7% | 29.3% | 36.6% | 3.82 | 1.181 |
| software are fast | 4.1% | 10.6% | 9.8% | 43.9% | 31.7% | 3.89 | 1.095 |
| All employees can use the website | 4.9% | 10.6% | 9.8% | 27.6% | 47.2% | 4.02 | 1.201 |
| The website has all the information needed | 2.4% | 10.6% | 18.7% | 26.0% | 42.3% | 3.95 | 1.122 |
| The software is user friendly | 2.4% | 4.9% | 17.1% | 43.9% | 31.7% | 3.98 | .954 |
| Customers can easily use the website | 28.5% | 30.1% | 12.2% | 8.1% | 21.1% | 3.00 | 1.321 |
| Websites are complicated to use | 15.4% | 18.7% | 16.3% | 26.8% | 22.8% | 3.10 | 1.381 |
| computers are used to manage the data of the organization | 6.5% | – | – | 23.6% | 69.9% | 4.63 | .604 |
Source: Primary Data 2018
The response on the Item “Software of the organization is usable” included; majority 45.5% agreed, 35.8% strongly agreed, 3.3% strongly disagreed, 1.6% disagreed and only 13.8% were not sure. This result was also further supported by the mean value 4.09 showing that majority of the respondents agreed that the Software of the organization is usable. This finding therefore, shows that majority of the respondents hold the view that URA has a good software that can be used to manage taxation activities.
This finding was also supported by the response from the interview by one of the managers who stated, “The soft ware’s of URA are always checked every three months by the service providers and every day the IT department checks on the systems to ensure that the system is in order”. In line to the above response another manager also stated, “In case of any challenge with the software the service providers and the IT department of URA are able to fix so as to ensure business continuity”.
In line to these findings the manager further stated, “URA software like Help tools are used by the employees and can be easily accessed by the customers from any part of the East African region, this is because they are web based software”.
From the above findings therefore it is evident that the software of URA is usable and therefore the employees are able to perform their duties.
The results in the study indicates that 8.1% of the respondents strongly disagreed, 13.8% disagreed and only 16.3% were not sure while 24.4% agreed and only 37.4% strongly agreed. These findings therefore indicate that majority of the respondents agreed that all employees in URA can use the software. This is also further represented by the mean value of 3.69 indicating that this finding shows that indeed employees of URA know how to use computers.
This finding is also in line with one of the managers who stated, “All our employees know how to use computers only sometimes for new staff who have to be trained on our systems like ASYCUDA world and help tools to enable them be in position to provide the clients with necessary help they need”.
The results further show that in line to the statement, “The systems of the organization have all that is needed”. The results show that; majority 36.6% of the respondents strongly agreed, 29.3% of the respondents agreed, 4.9% strongly disagreed, 10.6% disagreed. These results further show that the employees believe that the systems of URA have all that the Tax payers use. This is further supported by the mean value 3.82 indicating that majority of the respondents agreed that the systems of the organization have all that is needed.
This was also further supported by one of the respondents during the interview who stated, “The systems software like the Help tool facilitates clients basing on their different needs and at the time they need especially during weekend and the peak time like from 8:00 am to 2:00pm, it can also facilitate clients and agents of URA who are in the other East African countries because of the East African integration”. The findings from the above response further shows that the software of URA has all that is needed by the clients and employees of the organization. The results show that; majority 31.7% of the respondents strongly agreed, 43.9% of the respondents agreed, 4.1% strongly disagreed, 10.6% disagreed.
The findings in the study further shows that majority of the respondents assert that software are fast as indicated by the mean value of 3.89. These results further indicate that some respondents rejected. It is therefore evident that the soft wares of URA are not so fast as expected.
The results in the study was also supported by one of managers who stated, “The software we use at URA are provided by some of the best software developers therefore, they are fast because they work hand in hand with the internet, of which our service providers like MTN has good internet which facilitates the performance of the software”.
The results in the study further indicates that majority 47.2% of the respondents assert that all employees can use the website. This finding is also further supported by the mean value 4.02 which indicates that majority of the employees agreed that employees of URA can use website.
The results in the study was further supported by one of the managers who stated, “All our employees are trained on how to use the website this is because we do not recruit employees who do not know how to use computers”.
The results in the study further indicates that majority 42.3% of the respondents strongly agreed that the website of URA has all the information needed. This result also indicates that the website of URA has most of the information needed by the tax payers and therefore the employees of URA find it easy to interact with the tax payers of URA. The results in the study further shows that 2.4% of the respondents strongly disagreed.
The results in the study indicate that majority 43.9% of the respondents assert that the software is user friendly. Only 4.9% of the respondents disagreed and 2.4% strongly disagreed; this is supported by the mean value 3.98 which indicates that though most of the respondents agreed some other disagreed.
According to the findings in the study majority 28.5% of the respondents strongly disagreed that customers can easily use the website while 30.1% of the respondents disagreed while 8.1% of the respondents strongly agreed. This finding is also in line with the mean value 3.10 which indicates that though some of the respondents agreed, majority of the respondents disagreed. This therefore shows that many customers find it hard to use the website of the organization.
This finding was also supported by one of the managers during the interview who stated, “the number of customers who visit the URA website keeps on fluctuating however, many customers visit the website during the festive season and around 9:00 to 2:00 pm per day and on average URA has around 1500 users registered”. The manager further said, “Interaction between customers and URA online services depends on parameter like availability of work and the internet speed, however, URA online systems like Help tools help customers to have an active interaction with the employees.”
While another manager stated,” URA website is the most visited website in Uganda and more to that URA website is busy because the East African integration means that URA has agents in all the East African countries where all most of these clients use online services.”
In addition to the above another manager stated, “URA website is visited many times because the organization receives daily payments from clients”
The results in the study indicates that the mean value of 3.10 shows that majority of the respondents agreed that websites are complicated to use and some of the respondents were not sure. This finding therefore shows that websites of URA are hard for customers to use. This finding is also supported by the fact that majority 26.8% of the respondents agreed and 28(22.8%) strongly agreed while only 15.4% of the respondents strongly disagreed.
This finding was also further supported by one of the managers during interviews who stated, “ASYCUDA world systems software needs training because an ordinary person may find it difficult to use. However, after training ASYCUDA world software and help tool can easily be used since they are web based software but for customers to be able to access help tool, they have to register, receive an address, password and then login”.
However, another manager contradicts with these findings, “URA web based softwares are easy to use because they have pictorials which enable the clients to easily interpret. Some of them include pictures of cars and motorcycles. This helps the clients in understanding what they need though the pictures used in the website are not straightforward.”
In addition to the above, one of the other managers said, “The website is not suitable for the illiterate population that is why some clients find it not straight forward”.
Apart from that, one of the managers said,” The systems depend on what a client is doing, for example, when a client is paying taxes, uses a different interface from that of filing for returns.”
According to the findings in the study, majority 69.9% of the respondents strongly agreed that computers are used to manage the data of the organization while only 6.5% of the respondents strongly disagreed. This finding is also supported with high mean value of 4.63 which indicates that majority of the respondents strongly agreed. These results also further shows that URA uses computers to manage the data of the organizations.
4.4.1.2 Correlation between information systems software and the performance
A correlation analysis was run and interpreted to establish whether a relationship existed between information systems software and performance in URA. The results were presented in table 4.7.
Table 4.7: Correlation between information systems software and the performance
| Information systems | Performance of the organization | ||
| Information Systems | Pearson Correlation | 1 | .340** |
| Sig. (2-tailed) | .000 | ||
| N | 123 | 123 | |
| Performance Of The Organization | Pearson Correlation | .340** | 1 |
| Sig. (2-tailed) | .000 | ||
| N | 123 | 123 | |
| **. Correlation is significant at the 0.01 level (2-tailed). | |||
Source: primary data 2018
According to the results in the table above the findings show that P-Value =.000 which is less than 0.05. This shows that there is a positive and significant relationship between Information systems software and performance at URA. This finding therefore shows that the existence of Information systems software has an influence on the performance of URA as an organization.
4.4.1.3 Regression analysis of information systems software on the performance of URA
A regression analysis was run to establish the variance (contribution) of Information systems software on performance of URA and the results are presented in the Table 4.8 below.
Table 4.8: Regression analysis of information systems software on the performance of URA
| Model Summary | ||||
| Model | R | R Square | Adjusted R Square | Std. Error of the Estimate |
| 1 | .340a | .115 | .109 | 2.645 |
| a. Predictors: (Constant), Information systems | ||||
Source: Primary Data 2018
According to the findings in the study above, the results indicate that Adjusted R square =0.109 which indicates that 10.9% of the changes in performance at URA is affected by information systems software. This factor further shows that there are other factors that affect performance of URA and not only Information systems.
4.4.1.4 Findings on the ANOVA of information systems and the performance
The researcher tested the hypothesis using ANOVA statistical technique which established the difference between the samples mean. The study had the level of significance at α=0.05, as shown in table 4.9.
Table 4.9: ANOVA of information systems and the performance
| ANOVAa | ||||||
| Model | Sum of Squares | Df | Mean Square | F | Sig. | |
| 1 | Regression | 129.501 | 1 | 129.501 | 18.516 | .000b |
| Residual | 993.138 | 142 | 6.994 | |||
| Total | 1122.639 | 143 | ||||
| a. Dependent Variable: PERFORMANCE OF THE ORGANIZATION | ||||||
| b. Predictors: (Constant), INFORMATION SYSTEMS | ||||||
Source: Primary Data 2018
According to the table 4.9 above the P-value=0.000 this shows that there is a significant relationship between information systems software and performance of URA. According to this finding therefore information systems software has an influence on performance of employees at URA however there are other factors that determine organizational performance.
4.4.1.5 Hypothesis testing
The study tested the hypothesis which stated that Information systems software affects performance of government agencies in URA.
The researcher tested the hypothesis using ANOVA statistical technique which established the difference between the samples mean. The study had the level of significance at α=0.05, as shown in table. These results therefore implied that there is a significant relationship between information systems software and performance of government agency.
4.4.1.6 Analysis of tax payers’ response on effect of information systems software and the performance of URA
The table 4.10 below presents analysis of tax payers’ response on effect of information systems software on performance of URA.
Table 4.10: Descriptive statistics on the taxpayers’ response on information systems software and the performance
| SD | D | NS | A | SA | Mean | Std. Deviation | |
| All software of the organization is usable | 6.3% | 37.5% | – | 43.8% | 12.8% | 3.63 | .793 |
| URA web services are easily usable | – | 87.5% | – | 12.5% | 2.13 | .336 | |
| It is easy to get the information one needs from URA website | – | 87.5% | 12.5% | – | – | 2.25 | .672 |
| Web services are fast | 3.1% | 53.1% | 12.5% | 31.5% | – | 2.72 | .958 |
| I can easily pay my taxes online | 3.1% | 81.3% | – | 15.6% | – | 4.13 | .554 |
| Valid N (listwise) |
Source: Primary Data 2018
According to response on “All software of the organization is usable”, the results indicated that majority 43.8% of the respondents agreed, 12.8% strongly agreed and 37.5% disagreed and only 6.3% strongly agreed. This finding is further in line with the results of the mean value of 3.63 indicates that most of the respondents agreed.
The results in the study show that majority 87.5% of the respondents disagreed that URA web services are easily usable and only 12.5% of the respondents agreed this results further illustrates that clients find it difficult to use the URA web services this results is also supported by the mean value 2.13 which indicates that most of the tax payers disagreed with the fact that URA web services are easily usable, these results therefore indicate that Taxpayers view URA websites as difficult to use.
However, this results is in line with the response with one of the managers who said that;“For someone to be able to use ASYCUDA world he has to be trained not everybody can use it but once you are trained you can access it because it is web based”.
From these results therefore this shows that URA web services cannot be easily used by the clients therefore this affects URA customers.
According to the results in the study, the mean value 2.75 indicates that most of the respondents disagreed, this is also supported by the fact that 87.5% of the respondents disagreed, and 12.5% of the respondents were neutral and none of the agreed or strongly agreed that it is easy to get the information one needs from URA website. This result further shows that it’s not easy to information one needs from the website as reported by the tax payers.
The mean value 2.75 indicates that most of the respondents disagreed with the fact that Web services are fast, this results therefore indicates that websites of URA are slow therefore the management of URA have to work towards improving on the speed of their web services, this finding is also further supported by the fact that 53.1% disagreed, 12.5% agreed and 31.5% strongly agreed.
The findings from the study indicate that the mean value of 4.13 shows that majority of the respondents agreed that they can pay their taxes online. This finding therefore demonstrates the fact that majority of the respondents hold the view that they can easily pay their taxes.
This finding is also supposed with the finding from the documentary review which revealed that more than 99% of the URA tax collection is done online.
