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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.
Table 4.1: Response Rate
| 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 finding 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, thirtytwo, (32) Division heads, four (4) regional heads, eighty-seven (87) staff members and thirtytwo (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.
| 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 wares 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 is as 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 show 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 Summ | ary | |||
| 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 result 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.
4.4.1.7 Analysis of tax payers’ response on the correlation between systems software and the performance of URA.
A correlation analysis was run and interpreted on Tax payers’ response to establish whether a relationship existed between information systems software and performance in URA. The results were presented in table 4.11.
Table 4.11: Analysis of tax payers’ response on the correlation between systems software and the performance
| Correlations | |||
| SYSTEMS SOFTWARE | PERFORMANCE | ||
| Systems Software | Pearson Correlation | 1 | .470** |
| Sig. (2-tailed) | .007 | ||
| N | 32 | 32 | |
| Performance | Pearson Correlation | .470** | 1 |
| Sig. (2-tailed) | .007 | ||
| N | 32 | 32 | |
| **. Correlation is significant at the 0.01 level (2-tailed). | |||
Source: Primary Data 2018
The correlation analysis on tax payers’ response indicates that Pearson correlation analysis is 0.470**which shows that there is a weak positive correlation between systems software and performance of the organization.
The results further show that P-Value 0.007 which is less than 0.05 thus indicating that there is a significant relationship between systems software and performance of an organization like
URA.
4.4.1.8Analysis of tax payers’ response on regression analysis of systems software on the
performance
A regression analysis was run to establish the variance (contribution) of information systems software on performance of URA as per Tax payers’ response and the results are presented in the Table 4.12 below.
Table 4.12: Regression analysis for independent variables against performance
| Model | R | R Square | Adjusted R Square | Std. Error of the Estimate | |
| 1 | .360a | .129 | .107 | 2.669 | |
| a. Predictors: (Constant), USER KNOWLEDGE AND SKILLS, INFORMATION SYSTEMS SOFTWARE, INFORMATION SYSTEMS INFRASTRUCTURE | |||||
Source: Primary Data 2018
According to the table above Adjusted R square is 0.107. The findings indicate that the independent variables user knowledge and skills, information systems software and information systems infrastructure affect performance by 10.7%. These results further show that though these independent variables affect performance, there are also other factors.
Table 13: Analysis of variables between performance of the organization and independent variable
| Model | Sum Squares | of | Df | Mean Square | F | Sig. | |
| 1 | Regression | 125.871 | 3 | 41.957 | 5.892 | .001b | |
| Residual | 847.397 | 119 | 7.121 | ||||
| Total | 973.268 | 122 | |||||
| a. Dependent variable: performance of the organization | |||||||
| b. Predictors: (constant), user knowledge and skills, information systems software, information systems infrastructure | |||||||
Source: Primary Data 2018
According to the findings in the study the P-value =0.001 indicating that the independent variables of user knowledge and skills, information systems software, information systems infrastructure have a significant influence on the performance of URA.
4.4.2 Findings on the Employees’ response on the effect of information systems infrastructure on the performance of URA
The results are presented in the table below in line with the responses from the questionnaires administered to the employees of URA.
Table 4.14: Descriptive Statistics on Systems infrastructure and the Performance
| Frequency and percentage response | |||||||
| SD(1) | D(2) | N(3) | A(4) | SA(5) | Mea n | Std. Deviati on | |
| soft wares are used to calculate taxes customers are supposed to pay | – | 7.3% | 13.0% | 29.3% | 50.4% | 4.23 | .939 |
| URA has a website which gives customers information regarding taxation policies | – | – | 5.7% | 35.0% | 59.3% | 4.54 | .605 |
| Most of URA Taxes are paid online | 1.6% | 8.1% | 13.0% | 26.0% | 51.2% | 4.17 | 1.046 |
| Clients can easily access information about URA using the internet | – | 13.0 % | 7.3% | 30.9% | 48.8% | 4.15 | 1.033 |
| ASYCUDA world has helped URA in providing timely services to customers | 1.6% | – | 20.3% | 36.6% | 41.5% | 4.16 | .862 |
| All departments in URA use computers to communicate to one another | 3.3% | – | 4.1% | 34.1% | 58.5% | 4.48 | .728 |
| All the employees in URA use email for communication | 1.6% | – | 10.6% | 33.3% | 54.5% | 4.39 | .806 |
| clients can easily interact with URA using email | 8.1% | 9.8% | 13.0% | 30.1% | 39.0% | 3.82 | 1.274 |
| All the employees know how to use computers | 1.6% | 2.4% | 7.3% | 31.7% | 56.9% | 4.40 | .856 |
Source: Primary Data 2018
The findings in the study indicates that majority 50.4% of the respondents stated that
“software’s are used to calculate taxes customers are supposed to pay” while only 7.3% of the respondents disagreed this is also supported by a High mean value of 4.23. Therefore, these findings show that the taxes the tax payers are supposed to pay to URA is calculated using computers.
This finding is similar to a response from one of the managers during the interviews who stated that; “In URA all the work is done electronically in the taxation department this was adopted because when we use soft wares to calculate taxes, we reduce time this has improved on our services to the customers”.
The results in the study indicates that majority 59.3% of the respondents stated that “URA has a website which gives customers information regarding taxation policies” while 35.0% of the respondents agreed, none of the respondents disagreed, this result is also supported by a mean value of 4.54, showing most of the respondents held the same view. Therefore, according to the findings URA has a website which gives customers information regarding taxation policies. This finding was further highlighted by one of the respondents who stated that; “The webbased software like ASYCUDA world helps to give customers and agents both with in Uganda and outside the country information regarding URA’s taxes”.
The findings in the study indicates that majority 51.2% of the respondents strongly agreed that “Most of URA Taxes are paid online”. This finding therefore indicates that most of the URA taxes are paid online 26.0% of the respondents agreed and only 8.1% disagreed and the remaining 1.6% strongly disagreed this is also supported by a mean value of 4.17 indicating that most of the respondents.
This result was also in line with the findings of one of the respondents who stated that;
“Customers do not need to come to URA because everything is available online and we receive collection on a daily basis therefore we have to be online daily and a customer cannot pay without visiting URA web portal”.
The findings in the study indicates that majority 48.8% of the respondents assert that clients can easily access information about URA using the internet 30.9% of the respondents agreed and only 13.0% of the respondents disagreed. This finding is also supported by the mean value of 4.15. Therefore, according to the results it is evident that clients can easily access URA information in the internet. This result is also in line with the findings of one of the respondents who stated that; “Customers can visit the web portal and search the service catalogue, Service catalogue can show you what you need to do, frequently asked questions, how to make payments and we put it in pictorial form this place has all the information regarding the services
URA offers online”.
This was also further highlighted by one of the managers who stated that; “URA has 5 internet service providers taking care of the internet like MTN, AIRTELL, UTL”
Findings from the study shows that majority 41.5% of the respondents held the view that ASYCUDA world has helped URA in providing timely services to customers, 36.6% of the respondents agreed and only 1.6% of the respondents disagreed. This finding is supported by the mean value of 4.16.
This finding was also supported by one of the respondents during the interview who stated that; “With the help of ASYCUDA world software the customers is able to use URA services at any time and from anywhere this has significantly helped customers to save costs and time and improve on their convenience, for example customers can pay taxes using their android phones”.
The results in the study further show that 58.5% of the respondent state that all departments in URA use computers to communicate to one another. This finding also indicates that URA uses computers to communicate this is also supported by the mean value of 4.48. This finding was also supported by the results from documentary review which showed that URA has corporate strategy which ensures that the ratio for employee to computer is one to one.
This was also supported by one of the managers during the interview who stated that; “All of us communicate through email and every employee has an email address”.
The results in the study further show that majority 54.5% of the respondents strongly agreed, 33.3% agreed and only 1.6% strongly disagreed that all the employees in URA use email for communication. This finding therefore indicates that, the employees of URA use email as a form of communication. These results further show that majority of the respondents hold the same view.
The results in the study indicates that 39.0% of the respondents strongly agreed, 37(30.1%) of the respondents agreed that clients can easily interact with URA using email. This results further shows that URA uses email systems to interact with clients this is also supported by a mean value of 3.82 indicating that majority of the respondents agreed while only 10 (8.1%) strongly disagreed and 9.8% of the respondents disagreed.
This is also further supported by one of the managers during the interviews who stated that; “By use of specific software like Help tools customers can easily send in their complaints and its worked on, we also have toll free lines were customers can call though at the moment the organization is findings the toll free line very busy and we are working on expanding the capacity and more to that we also use service desk (email for customers)”.
The findings in the study further shows that 56.9% of the respondents strongly agreed that all the employees know how to use computers 31.7% of the respondents agreed while 1.6% of the respondents strongly disagreed and only 2.4% of the respondents disagreed. These results further show that only 2.4% of the respondents disagreed this is also supported by a mean value of 4.40 indicating that majority of the respondents agreed.
The results from the interview guide also supported by this finding as one of the managers stated that; “for any employee to work with URA computer competency is one of the main requirements, therefore we don’t recruit staff who do not know how to use computers”. More to that another manager stated that; “Employees are given refresher courses on new programs and URA has a corporate strategy of one to one computer employee ratio.” This was supported by one of the managers who stated that; “All employees are conversant with using computers even our drivers and security staff use computers for appraisal”.
These results therefore show that all the employees in URA know how to use computers.
4.4.2.1 Correlation analysis of the effect of systems infrastructure on the performance A correlation analysis was run to establish the effect of systems infrastructure on performance of URA as presented on Table 4.14 basing on employees’ response in the questionnaire.
Table 4.15: Correlation analysis of systems infrastructure on the performance
| performance of the URA | information systems infrastructure | ||
| Performance of the organization | Pearson Correlation | 1 | .352** |
| Sig. (2-tailed) | .000 | ||
| N | 144 | 144 | |
| Information systems infrastructure | Pearson Correlation | .352** | 1 |
| Sig. (2-tailed) | .000 | ||
| N | 144 | 144 |
Source: Primary Data 2018
Findings from the table above indicates that the P-Value 0.000 indicates that there is a significant relationship between information systems infrastructure and performance of URA. The results further indicate that there is a positive correlation between information systems infrastructure and organizational performance this is indicated by the fact that the Pearson
correlation coefficient 0.352**.
4.4.2.2 Findings on Employees’ response on the ANOVA of systems infrastructure on the performance
The Table 4.16 below indicates that ANOVA findings on the effect of systems infrastructure on performance of URA basing on the response from the employees.
Table 4.16: Findings on the ANOVA of systems infrastructure on the performance
| Model | Sum of Squares | Df | Mean Square | F | Sig. | |
| 1 | Regression | 138.983 | 1 | 138.983 | 20.064 | .000b |
| Residual | 983.655 | 142 | 6.927 | |||
| Total | 1122.639 | 143 | ||||
| a. Dependent Variable: PERFORMANCE OF THE ORGANIZATION | ||||||
| b. Predictors: (Constant), INFORMATION SYSTEMS INFRASTRUCTURE | ||||||
Source : Primary data 2018
According to the ANOVA the P-value =0.000 which is less than 0.05 indicating that there is a strong relationship between information systems infrastructure and performance of the organization
4.4.2.3 Tax payers’ response on the systems infrastructure on the performance
The table 4.17 below indicates the tax prayers’ response on the effect of systems infrastructure on performance of URA.
Table 4.17: Descriptive statistics of tax payers’ response on systems infrastructure on the performance
| SD | D | NS | A | SA | Mean | Std. Deviation | |
| URA has a website which gives customers information regarding taxation policies | 21.9% | 68.8% | – | 9.4% | – | 3.88 | .609 |
| URA uses software to calculate taxes to be paid by client | 28.1% | 56.3% | – | 15.6% | – | 4.00 | .440 |
| Clients can easily access information about URA using the internet | – | 71.9% | 15.6% | 12.5% | – | 2.41 | .712 |
| Clients can easily interact with URA staff using Email | – | 93.8% | – | 6.2% | – | 2.06 | .246 |
| I can easily down load URA payments | 6.3% | 37.5% | – | 43.8% | 12.8% | 3.63 | .793 |
Source: Primary Data 2018
The results in the further shows that on the response of “URA has a website which gives customers information regarding taxation policies”, majority 68.8% disagreed, and the remaining 21.9% strongly disagreed , none of the respondents agreed or strongly agreed this findings in the study is also in line with the mean value of 3.88 indicating that majority of the respondents disagreed with the fact that URA has a website which gives customers information regarding taxation policies.
The findings in the study further show that in response to “URA uses software to calculate taxes to be paid by client” the results indicate that; majority 56.3% disagreed, 15.6% agreed and the remaining 28.1% strongly disagreed. These results further show that the tax payers are not aware if URA uses computers to calculate taxes to be paid. This is also in line with the response from one of the managers who stated that; “The corporate clients are satisfied; middle class is also appreciating the online systems of URA while the down town clients “kikubo” because of getting information from the third party are biased towards URA online services”. This was also further in line with one of the managers who stated that; “When a client has the capacity to read and write he can be able to use our online services”.
This result further indicates that though URA has online services majority of its clients especially the illiterates are not aware of the online services that URA has.
The findings in the study indicates that majority of the respondents disagreed with the fact that Clients can easily access information about URA using the internet this is indicated by the mean value of 2.41 which further shows that majority of the respondents strongly disagreed. The mean value of 2.65 shows that majority of the respondents disagreed that Clients can easily interact with URA staff using Email. This finding therefore indicates that most of the clients cannot easily interact with the URA staff on email.
The findings in the study further demonstrates that majority of the respondents disagreed with the fact that they can easily down load URA payments. This results further shows that majority of the respondents hold the view that down loading URA payments online is difficult this was also supported by a mean value of 2.63.
4.4.2.4 Analysis of tax payers’ response on information systems infrastructure and the performance
The Table 4.18 shows the analysis of tax payers’ response on influence of information systems infrastructure on organization.
Table 4.18: Analysis of tax payers’ response on information systems infrastructure and the performance
| Correlations | |||
| Systems Infrastructure | Performance | ||
| Systems Infrastructure | Pearson Correlation | 1 | -.180 |
| Sig. (2-tailed) | .324 | ||
| N | 32 | 32 | |
| Performance | Pearson Correlation | -.180 | 1 |
| Sig. (2-tailed) | .324 | ||
| N | 32 | 32 |
Source: Primary Data 2018
The results from the table above indicates that according to the tax payer’s response Pearson correlation = -.180 which indicates that there is a negative and weak correlation between information systems infrastructure and URA performance.
According to the Employees’ response the study tested the alternative hypothesis which stated that there is positive effect of system infrastructure on performance of government agencies in
Uganda. This is indicated by the Pearson correlation coefficient of 0.352** showing that there is a significant positive correlation while the P-Value =0.000 shows that according to Employees’ response, there is a significant relationship between information systems infrastructure and employee performance.
The results from the table above indicates that according to the tax payer’s response Pearson correlation = -.180 indicates that there is a negative and weak correlation between information systems infrastructure and organizational performance, this results therefore indicates that the Tax payers do not know the effect of information systems infrastructure on employee performance.
On the side of Tax payer’s response P-Value 0.000 indicates that there is a significant relationship between information systems infrastructure and performance of URA. The results further indicate that there is a positive correlation between information systems infrastructure and organizational performance this is indicated by the fact that the Pearson correlation coefficient
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=0.00, as shown in table.
This finding therefore indicates that there is a positive effect of systems infrastructure on performance of government agencies as a result of employee’s response.
4.4.3 User knowledge and skills and the performance
The table 4.19 below indicates Employees response on the influence of user knowledge and skills on performance of URA
Table 4.19: Descriptive statistics on user knowledge and skills and the performance
|
| Frequency and percentage response | Mean | Std. Deviat ion | ||||
| SD(1) | D (2) | N (3) | A (4) | SA (5) | |||
| Before a new program is introduced employees are trained on how to use it | 3.3% | 13.0% | 36.6% | 47.2% | 4.28 | .813 | |
| All employees in taxation department can interpret website information | 1.6% | 4.1% | 26.8% | 41.5% | 26.0% | 3.86 | .908 |
| Employees are conversant with the systems | 6.5% | 9.8% | 19.5% | 26.0% | 38.2% | 3.80 | 1.234 |
| customers can easily use computers | 24.4 % | 22.8% | 24.4% | 11.4% | 17.1% | 3.13 | 1.267 |
| Most URA customers are conversant with the internet | 22.8% | 29.3% | 11.4% | 18.7% | 17.9% | 3.02 | 1.258 |
| URA meets all its customers online | 24.4% | 33.3% | – | 21.1% | 21.1% | 3.09 | 1.261 |
| Customers lack information on the services rendered by URA because it’s on the website | 4.9% | 26.0% | 25.2% | 21.1% | 22.8% | 2.95 | 1.158 |
| Website is difficult to interpret by customers | 9.8% | 10.6% | 23.6% | 24.4% | 31.7% | 3.31 | 1.222 |
Source: Primary Data 2018
According to the table 4.19 above, majority of the respondents 47.2% strongly agreed that “Before a new program is introduced employees are trained on how to use it”, 36.6% of the respondents agreed while only 3.3% of the respondents disagreed this results therefore shows that before a new program is introduced employees are trained.
This finding is supported by one of the managers during the interview who asserted that; “URA gives employees continuous training on new computer programs to enable them adjust to the changing computer systems.
This finding therefore shows that URA employees are given continuous computer training to enhance their performance.
The results in the study shows that majority 41.5% agreed stated that “all employees in taxation department can interpret website information”, 26.0% of the respondents strongly agreed indicating that “all the employees of URA know how to interpret the website information”. This result is also further supported by the mean value of 3.86.
In the interview one of the managers agrees with this statement as he states that; “All the employees understand the information on the website because there is quarterly training on website information given to employees on top of that knowledge of computer is given much priority when recruiting new staff”.
These results therefore show that all the employees in URA can interpret website information. The study shows that majority 38.2% of the respondents strongly agreed that “Employees are conversant with the systems”, 26.0% of the respondents agreed while 12 (9.8%) of the respondents disagreed and 6.5% of the respondents strongly agreed. This finding therefore indicates that employees are conversant with the systems at URA.
According to the table above the mean value 3.13 shows that most of the respondents were not sure if the customers can easily use computers, this is further supported by 22.8% of the respondent disagreed and 24.4% of the respondents strongly disagreed. The finding further show that some customers do not know how to use computers and therefore they may not be able to access URA services online.
This result is further high lightened by one of the managers during the interview that; “To those who cannot read and write but creative can access URA online services while those who cannot read and write and not creative cannot access for example a baby of one year can operate his parent’s smart phone with games”.
In line with the statement “Most URA customers are conversant with the internet”29.3% of the respondents disagreed, 22.8% of the respondents strongly disagreed these findings therefore indicate that most URA customers are not conversant with the internet this is also represented by a low mean value of 3.02 which shows that majority of the respondents disagreed with the findings.
This is in line with one of the manager’s response during the interview that; “Most of the down town customers are not conversant with our online services sometimes also its because of the gadgets the customers use like the modem, wireless free internet and smart phones which may be because of poor service providers affecting customers”.
The findings in the study indicates that majority 33.3% of the respondents disagreed that URA meets all its customers online, 24.4% strongly disagreed while 21.1% of the respondents agreed. This result therefore shows that URA doesn’t meet all its customers online.
This finding is also in line with the response from the interviews which was spoken by one of the managers who stated that; “It’s hard for URA to meet all its customers online because there are many customers and the system cannot serve all customers at once for example at peak time like from 9:00 am to 2:00pm and during festive seasons like charismas we have over
15000 customers online”.
This result was further supported by the results from the documentary review which indicated that URA meets more than 10,000 tax payers daily across the East African region.
The results in the study further shows that the mean value 2.95 indicates that most of the respondents disagreed to the statement” customers lack information regarding URA because it’s on the website” as presented by 26.0% of the respondents disagreeing, 4.9% strongly disagreed, while 21.1% agreed and 22.8% strongly agreed this finding therefore shows that sometimes some of the customers are illiterate and sometimes some of the customers lack information because of the network challenge.
This was further highlighted by one of the managers who stated that; “network is a big challenge and doesn’t affect URA customers only but also employees”. This result indicates that customers lack information because of lack of knowledge on the website therefore URA should train more customers how to access its website.
In response to the statement “Website is difficult to interpret by customers” majority 31.7% of the respondents strongly agreed, 24.4% agreed and only 10.6% disagreed, 9.8% strongly disagreed. This result further indicates that customers lack knowledge on how to use the URA website. This finding is also in line with response during the interview with one of the managers; “ASYCUDA World web-based software needs training because it is complicated but when your trained your trained it becomes easier to access”.
While another manager stated that; “Illiterate customers find it hard to use the URA website”. In relation to this response during the interview one of the managers stated that; “URA assumes that all customers are computer literate and the ever-changing systems of URA affects customers’ ability to interpret the website”.
4.4.3.1 Correlation analysis on the user knowledge and skills and the performance
The table 4.20 below presents employee’s response on the relationship between user knowledge and skill on the performance of URA.
4.20: Correlation coefficient on the Employees’ response on user knowledge and skills on the performance
| Performance of the Organization | User Knowledge and Skills | ||
| performance of the organization | Pearson Correlation | 1 | .182* |
| Sig. (2-tailed) | .029 | ||
| N | 123 | 123 | |
| user knowledge and skills | Pearson Correlation | .182* | 1 |
| Sig. (2-tailed) | .029 | ||
| N | 123 | 123 | |
| *. Correlation is significant at the 0.05 level (2-tailed). | |||
Source: Primary Data 2018
Findings from the study indicates that P=0.029 which is less than 0.05 which shows that there is a significant relationship between performance of the organization and user knowledge and skills. The results further show that correlation coefficient 0.182* shows that there is a positive and significant correlation between performance of the organization and user knowledge and
skills.
4.4.3.3 Findings on Employees’ response as presented in ANOVA on user knowledge and skills and the performance
The Table 4.22 below presents the ANOVA on influence of user knowledge and skills on performance of URA in line with Employees’ response
4.21: Analysis of variable of user knowledge and skills and the performance
| ANOVAa | ||||||
| Model | Sum of Squares | Df | Mean Square | F | Sig. | |
| 1 | Regression | 37.083 | 1 | 37.083 | 4.851 | .029b |
| Residual | 1085.555 | 142 | 7.645 | |||
| Total | 1122.639 | 143 | ||||
| a. Dependent Variable: Performance of the organization | ||||||
| b. Predictors: (Constant), User knowledge and skills | ||||||
Source: Primary Data 2018
The results from the ANOVA table 4.22 above shows that P-Value =0.029 indicating that there is a significant relationship between user knowledge and skills and performance of the URA.
4.4.3.4 Hypothesis testing
The study tested the null hypothesis which stated that User knowledge and skills does not affect performance of government agencies in Uganda.
The findings from ANOVA table P-Value=0.029 indicates that there is a significant relationship between user knowledge and skills and performance of government agencies of Uganda. This results therefore rejects the null hypothesis which states that user knowledge and skills does not affect performance of URA therefore accepts alternative hypothesis that user knowledge and skills affects performance of URA. This finding therefore shows that user knowledge and skills influence performance of URA according to employees’ response.
4.4.3.4 Taxpayers’ response on user knowledge and skills and the performance
The table 4.23 below presents tax payers response on influence of user knowledge and skills on performance of URA.
4.22: Descriptive statistics on tax payers’ response on user knowledge and skills and the performance
| SD | D | N | A | SA | Mean | Std. Deviation | |
| Before a new program is introduced URA informs the taxpayers of the changes | – | 87.5% | 12.5% | – | – | 2.13 | .336 |
| URA online transactions are not complicated | 87.5% | 12.5% | 2.25 | .672 | |||
| Clients do not need guidance on the URA services | 3.1% | 53.1% | 12.5% | 31.3% | 2.72 | .958 | |
| Customers can easily use computers | 81.3% | 15.1% | 3.1% | 3.78 | .491 | ||
| Most URA customers are conversant with the internet | 9.4% | 68.8% | 21.9% | 4.13
| .554 | ||
| URA meets all its customers’ needs online | 62.5% | 25.0% | 12.5% | 3.88
| .609 |
Source: Primary Data 2018
In response to the statement “Before a new program is introduced URA informs the taxpayers of the changes” majority 87.5% of the respondents disagreed the remaining 12.5% of the respondents were not sure. This result indicates that URA does not inform the tax payers when a new program is introduced.
The findings in the study further shows that majority 87.5% of the respondents disagreed with the statement that “URA online transactions are not complicated” only 12.5% agreed these results further indicates that tax payers view URA online services as complicated.
The findings in the study further shows that in response to the statement “Clients do not need guidance on the URA services” majority 53.1% of the respondents disagreed, 12.5% were neutral, and 81.3% agreed this result further shows that most of the respondents hold the view that clients need guidance while on the URA online services.
The findings in the study further shows that in response to the statement “Customers can easily use computers” majority 81.3% strongly disagreed and only 3.1% disagreed. These results therefore show that customers cannot easily use computer services.
In response to the statement “Most URA customers are conversant with the internet”, majority 68.8% of the respondents agreed, 21.9% strongly agreed and 9.4% of the respondents were neutral. These results further show that URA customers understand how to use the internet.
The findings in the study further indicates that majority 62.5% of the taxpayers disagreed and
25.0% were not sure with the statement “URA meets all its customers’ needs online” these results therefore shows that URA has still not been able to meet all its customers’ needs online. 4.4.3.5 Correlation analysis of tax payers’ response of user knowledge and skills and the performance
| KNOWLEDGE AND SKILLS | FINANCIAL PERFORMANCE | ||
| KNOWLEDGE AND SKILLS | Pearson Correlation | 1 | .281 |
| Sig. (2-tailed) | .119 | ||
| N | 32 | 32 | |
| PERFORMANCE | Pearson Correlation | .281 | 1 |
| Sig. (2-tailed) | .119 | ||
| N | 32 | 32 |
Source: Primary Data 2018
The study results indicate that according to the tax payers’ response there is a weak positive correlation between user knowledge and skills on organizational performance this is indicated by the Pearson correlation coefficient of .281. The findings also further indicate that the relationship between User knowledge and skills is statically insignificant because the P-Value =0.119.
These results therefore further indicate that according to the Tax payer’s response though user knowledge and skills are important on the performance of the organization there are other factors that determine organizational performance.
4.4.3.6 Analysis of tax payers’ response on the model summary of User knowledge and skills and the performance
| Model Summary | ||||
| Model | R | R Square | Adjusted R Square | Std. Error of the Estimate |
| 1 | .281a | .079 | .048 | .874 |
| a. Predictors: (Constant), KNOWLEDGE AND SKILLS | ||||
Source: Primary data 2018
The results in the study further indicates that according to the tax payer’s response the adjusted R-square value is 0.048 indicating that 4.8% of the factors that affect performance of the organization is user knowledge and skills this results further indicates that though user knowledge and skills are essential in the performance of the organization other factors affect the performance of the organization.
4.4.3.7 Analysis of variables of tax payers’ response on user knowledge and skills and the performance.
| ANOVAa | ||||||
| Model | Sum of Squares | Df | Mean Square | F | Sig. | |
| 1 | Regression | 1.962 | 1 | 1.962 | 2.569 | .119b |
| Residual | 22.913 | 30 | .764 | |||
| Total | 24.875 | 31 | ||||
| a. Dependent Variable: Performance | ||||||
| b. Predictors: (Constant), Knowledge and skills | ||||||
Source: Primary Data 2018
The results in the study further shows that the P-Value 0.119 shows that the relationship between user knowledge and skills on performance is insignificant these findings further shows that there are many other factors that affects the performance of the organization and not only user knowledge and skills.
4.4.4Findings on dependent variables
This section introduces the employees’ response on the dependent variable performance of URA.
4.4.4.1 Performance of URA
The table 4.24 below presents employee’s response on performance of URA.
Table 4.23: Descriptive statistics on the Performance of URA
| Frequency and percentage response | Mean | Std. Deviatio n | |||||
| SD(1) | D (2) | N (3) | A (4) | SA (5) | |||
| URA meets its target annually | 30.1% | 26.0% | 14.6% | 16.3% | 13.0% | 3.24 | 1.451 |
| Since the adoption of the use of computers URA has been receiving more revenues | – | 8.1% | 16.3% | 22.0% | 53.7% | 4.21 | .994 |
| The use of internet has improved on the performance of URA | 2.4% | 6.5% | 14.6% | 26.0% | 50.4% | 4.15 | 1.056 |
| Customers are satisfied with URA online services | 47.2% | 21.1% | 25.2% | 2.4%
| 4.1%
| 3.80 | .902 |
Source: Primary Data2018
The results in the study indicates that majority 30.1% of the respondents strongly disagreed that URA meets its target annually 26.0% of the respondents disagreed and only 13.0% of the respondents strongly agreed. This result is also supported by a mean value of 3.24 which indicates that most of the respondents disagreed this finding therefore shows that URA doesn’t meet its target annually.
This finding is also in line with one of the responses from the interviews were the manager stated that; “URA sometimes does not meet its target annually because the target is most cases set so high by the government”. While another manager stated that; “We do not hit the target but we improve each financial year”. On the same note the other manager stated that; “We do not hit our target every year but sometimes we hit our monthly target for example this year our
Executive director has sent us messages thanking us for hitting 73 billion above our Octobers’ target. “Sometimes we do not hit the target because it is high but consistently our collections are quite good”. “Though we do not hit our target yearly our key stake holders are happy because of the increase in revenue collection this can be observed by the renewal of our commissioner general’s contract”.
These results further show that URA does not meet its target annually.
The results in the study further show that majority 53.7% of the respondents ‘strongly agreed that since the adoption of the use of computers URA has been receiving more revenues. This result is also supported by a mean value of 4.21 indicating that majority of the respondents agreed. This was also in line with one of the manager’s response who stated that; “the adoption of computers has increased staff productivity and increased revenue collection”. This result was also in line with another manager who stated that; Use of computers has increased revenue, ease of business, increased compliance of staff”.
The findings in the study indicates that majority 50.4% of the respondents strongly agreed that the use of internet has improved on the performance of URA, 26.0% of the respondents agreed while 6.5% of the respondents disagreed and 2.4% of the respondents strongly disagreed this is also supported by the mean value 4.15 showing that majority of the respondents agreed.
This was also in line with one of the managers who stated that; “Internet use has eased work, eliminated human interference, eliminated corruption, turnaround time has been eliminated and
24/7 availability of system”.
While another manager stated that; “The use on internet has provided timely records with penalties for delays”. Another manager supported that; “Internet has made 99% of URA services both internally and externally to be online”. “The use of internet has also made collection more efficient because clients do not have to travel to access services”.
This was further stated by another manager that; “With internet analysing information is easier”.
The results in the study indicates that majority 47.2% of the respondents strongly disagreed that customers are satisfied with URA online services while 21.1% of the respondents disagreed. This finding shows that 4.1% of the respondents strongly agreed and 2.4% of the respondents agreed these results further shows that customers are not satisfied with URA services this is further supported by the mean value 3.80.
This was also in line with one of the managers’ responses who stated that; “Corporate companies are satisfied, middle class satisfied, down town clients unsatisfied and biased”.
On contrary, one of the managers’ reported that; “The impression for customers is good because we use time frame to respond to them”. The manager further stated that; “They are satisfied because they do not need visiting URA offices since the internet is quick and fast”. While another manager asserted that; “Relatively customers are satisfied but they request for improvement”.
4.4.4.2 Customer satisfaction
Results from table 4.26 below shows the employees’ response on customer satisfaction.
Table 4.24: Descriptive statistics on Customer satisfaction on URA
| SD | D | NS | A | SA | Mean | Std. Deviation | |
| Customers are satisfied with URA online services | 2.4% | 4.1% | 25.2% | 47.2% | 21.1% | 3.80 | .902 |
| Customers can easily access URA online services | 2.4% | 9.8% | 4.1% | 51.2% | 32.5% | 4.02 | .992 |
| URA online services are reliable | 3.3% | 22.8% | 51.2% | 22.8% | 3.93 | .765 | |
| URA online services are affordable | 13.8% | 14.6% | 41.5% | 30.1% | 3.88 | .997 |
Source: Primary data 2018
In response to the statement “customers are satisfied with URA on line services” The results in table 4.26 above indicates that majority 47.2% of the respondents agreed, 21.2% strongly agreed, 4.1% disagreed and remaining 2.4%. These results further indicate that majority of the respondents hold the view that customers are satisfied with URA online services.
The findings in table 4.26 above indicates that in line with the statement “Customers can easily access URA online services” 51.3% of the respondents agreed, 32.2% strongly agreed, and 9.8% disagreed while only 2.4% strongly disagreed. These results therefore show that according to the employees of URA customers can easily access URA online services.
In line with the statement “URA online services are reliable”, “51.2% agreed, 22.8% strongly agreed and the remaining 3.3% disagreed. These results therefore indicate that URA online services are reliable; these results were also in line with the mean value of 3.93.
The findings in the study further indicates that in line with the statement online services are affordable”41.5% agreed, 30.1% strongly agreed, 13.8% disagreed. This results therefore shows that URA online services are affordable.
4.4.4.3 Growth of URA
Table 4.26 below shows findings on employees’ response on growth.
Table 4.25: Descriptive statistics on employees’ response on Growth of URA
| Percentage Response (%) | Mean | Std. Deviation | |||||
| SD (1) | D (2) | N (3) | A (4) | SA (5) | |||
| There is an increase in the number of people paying taxes to URA
| 2.4% | 7.3% | 9.8% | 28.5% | 52.0% | 4.20 | 1.048 |
| URA can easily track tax defaulters | 9.8% | 9.8% | 21.1% | 23.6% | 35.8% | 3.66 | 1.317 |
| All taxes are collected timely | 4.9% | 29.3% | 21.1% | 40.7% | 4.1% | 3.10 | 1.028 |
| URA taxes with minimal costs | 2.4% | 14.6% | 22.8% | 44.7% | 15.4% | 3.56 | 1.001 |
Source: Primary Data 2018
According to the findings in the study majority 52.0% of the respondents’ strongly agreed that there is an increase in the number of people paying taxes to URA, 28.5% of the respondents agreed while only 2.4% of the respondents strongly disagreed, this is also supported by a mean value of 4.20.
This was further stated by one of the managers during the interview that; “Since we started using automated systems the level of collection has increased”.
These results indicate that the use of computers has improved on the level of collection at URA.
The results in the study further indicates that majority 35.8% of the respondents strongly agreed URA can easily track tax defaulters, 23.6% of the respondents agreed and 9.8% of the respondents strongly disagreed. “Though tax defaulters still exist the automated systems gives monthly reports therefore we can track them and give them penalties”.
These results further indicate that with the use of information systems URA can easily track tax defaulters.
The findings in the study indicates that majority 27.6% of the respondents disagreed, 26.0% agreed, while 29.3% disagreed and 4.9% of the respondents strongly disagreed, this results further indicates that taxes are collected timely. “Since taxation has been automated, we collect taxes online and automatically through mobile phones and Banks this enables us to get taxes on time from tax payers”. While another manager stated that; “we collect taxes on a daily basis for example OTT”.
According to the findings in the study majority 44.7% of the respondents indicated that URA collects taxes with minimal costs while 15.4% of the respondents agreed however 14.6% of the respondents disagreed and only 2.4% of the respondents strongly disagreed.
This was further stated by one of the managers who stated; “The cost of tax collection has reduced significantly than previously were most of the work was done manually”.
Another manager noted that; “with the use of computer systems turnaround time has improved and there is cost savings for both URA and clients”.
