Effect of online billing process on revenue collection performance of county government of Kajiado.

Abstract

This study examined the effect of online billing process on revenue collection performance in the County Government of Kajiado. Guided by the Optimal Tax Theory, the study employed a descriptive research design to investigate the relationship between the independent variable and revenue collection performance. The study targeted 195 respondents, including Executive Committee Members, Finance Personnel, and Revenue Officers, using stratified sampling to ensure representation. Data was collected through structured questionnaires, validated through pilot testing, and analyzed using both descriptive and inferential statistical methods. The findings revealed that online billing had substantial influence on revenue collection performance in the County Government of Kajiado, demonstrating its importance in ensuring accurate billing and effective taxpayer engagement. Correlation analysis further supported these findings, with strong positive relationships between online billing system and revenue collection performance. The results indicated that improving online billing systems can significantly enhance revenue collection by reducing inefficiencies, increasing transparency, and fostering taxpayer compliance. The study concluded that adopting and optimizing online billing systems is critical for achieving better revenue collection performance in county governments. The study recommended strengthening the online billing through continuous technological upgrades and robust taxpayer engagement mechanisms. Future research could explore the long-term impacts of electronic payment systems, their scalability, and inter-county comparisons to identify best practices. This study provided actionable insights for county governments aiming to improve revenue collection efficiency through digital transformation.