Internal Controls and Internal Audit in the Public Sector

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INFLUENCE OF TAX PAYERSEDUCATION ON COMPLIANCE OFSMALL AND MICRO ENTERPRISESIN THIKA TOWN KENYAPRESENTED BY JANE MIGWAMBO.
Background of the study Tax administration is transforming from using enforcement in collecting taxes toempowering tax payers by revamping taxpayer education and facilitating trust toenhance service delivery OECD 2012 Globally governments are currentlyfocusing on taxpayer education programmes to improve tax compliance and.
increase tax morale for taxpayers OECD 2015 According to Misra 2004 the main objective of tax payer education is in threefolds impart knowledge as regards tax laws and compliance change taxpayer sattitude towards taxation and increase tax collection through voluntarycompliance .
Background of the study cont Taxpayer education is not only a strategy for collectingmore revenue but also an exclusively focus on expoundingwhy taxes should be paid OECD 2015 In Kenya SMEplay a vital role in the economic development of Kenya in a.
number of ways including by increasing competition fostering innovation generating employment and animportant source of goods and services Background of the study Tax compliance with the SME a major challenge due to the amount.
lost in form of taxes For instance in 2013 the estimated amount oftax loss was Kshs 108 billion which could be directly attributed to theinformal sectors and SMEs KRA Report 2013 The SMEs arecontinuously expanding and has the potential to increase the revenueflows which have been otherwise left out of the tax bracket The aim.
of the study is the investigate the influence of taxpayer education oncompliance among the SME s in Thika Statement of the problem Kenya Revenue Authority has given special attention on theSMEs by simplification of the tax laws procedures formation.
of associations annuals taxpayers appreciation day Taxpayersmonth and integrity enhancement as among the strategies Kimingu and Kileva 2007 Despite its considerableachievements in minimizing customer compliance costs overthe time there is a need for KRA to continue enhancing its.
service levels Statement of the problem Over the past years various surveys and reports have exposedthe weaknesses in creating tax awareness The majority oftaxpayers do not have basic tax knowledge and often fall a.
pray of not paying their tax liability as a result ofthis Nganga 2018 Low compliance is a major concern forthe policy makers and KRA in Kenya This is because it limitsthe capacity of governments to raise revenue fordevelopmental and recurrent expenditure purposes Togler 2003 .
Statement of the problem cont According to KRA 2015 total revenue collected from the TOT system in2015 was Kshs 221 million This was below the target of Kshs 645 million in2015 On TOT recruitment of new taxpayers the performance has been below50 on average In year 2008 09 the number of SMEs which were registered.
with TOT was 10 605 against a target of 18 347 Between July 2009 andMarch 2015 2 890 SMEs had registered with the TOT against a target of6 928 As at mid 2015 only 435 SMEs had adopted the tax system out of apossible 1405 SMEs in Thika town a 21 uptake of TOT KRA 2015 Thisis a problem for the government in its endeavor to ensure that there is.
sufficient revenue to support its operations Statement of the problem cont KRA has been providing relevant information and training to taxpayersthrough sensitization initiatives and raising public awareness Despite suchan investment it is not yet established whether the level of compliance.
envisaged is attainable especially with small and micro enterprises whichconstitute a higher percentage of the population Nganga 2018 Thestudy is therefore seeking to find out the influence of tax payers educationon compliance of Small and Micro enterprises in Thika town Kenya Specific Objectives.
1 3 1 Tofind out the influence of media awareness about tax matters oncompliance of small and micro enterprises in Thika town 1 3 2 Todetermine the influence of digital communication on taxcompliance in small and micro enterprises in Thika town.
1 3 3 To establish how taxpayer sensitization influence tax compliancein small and micro enterprises In Thika Town Conceptual frameworkMedia awarenessTax compliance.
Increase in SMEDigital communication registrationIncrease in SME FilingIncrease in SME paymentTaxpayer sensitization.
Empirical literature Mokoro 2010 study found out that some of the factors for non compliance were the lackof understanding of tax laws a feeling that they are not paying a fair share of tax positiveattitude and rewarding The test of the hypothesis of the study found that there was a strongrelationship between the taxpayers attitude and tax compliance .
Amayi 2013 carried a study on the effect of taxpayer education on voluntary taxcompliance among the SMES in Mwanza city Tanzania From the findings as whatextent the taxpayers gained knowledge from the taxpayers education 85 of therespondent admitted to have gained knowledge from the tax the media KRA has also embraced the social media platform to educate taxpayers through seminars .
media talk shows website Facebook page Twitter handle and you tube Stori Za Ushuruamong other in a bid to improve tax compliance Machogu 2015 The internet live Empirical literature cont Odongo 2014 found tax compliance levels among the Small and mediumenterprise in Uganda to be very low He pointed out several factors that led to.
low tax compliance levels in Uganda including poor book keeping low salesturnovers and frequent ownership changes of SMEs Other challenges includea large proportion of SMEs who are ignorant of taxation processes andcomputations and lack of comprehensive sensitization programs by theUganda Revenue Authority URA.
Machogu 2015 also embraced the social media platform to educatetaxpayers through seminars media talk shows website Facebook pageTwitter handle and you tube Stori Za Ushuru among other in a bid to Empirical literatureFrom the a above literature reviewed It is clear that there is a.
significant effect of taxpayer education on tax complianceespecially in small and media enterprise The study thereforeis aimed to find out whether the same applies in Thika town Research Design Data CollectionInstruments.
This study adopted mixed methods research design wheredata were collected questionnaires and interviews Theresearcher used both structured and unstructuredquestionnaires to collect primary data from therespondents Stratified Radom sampling was used to.
constitute the sample population Stratus were formulatedbased on the stake holder segmentation Target population Sample size Target population is the total number of the registered SME s in Thikawhich was estimated to be 500 Derived from economic survey.
report 2017 Using fishers model the sample size was reduced to 217 Questionnaire were distributed and the response rate was 71 89 with165 questionnaire filled and returned Using SPSS version 24 discussion and findings Using analytical model which is represented by the equation.
Y B 1X1 2X2 3X3 iThe model summary and ANOVA table reveal that the regression model had predictive power on taxcompliance R 423 and explained 42 3 of the variability in tax compliance The coefficientsindicate that Taxpayer sensitization had the highest explanatory power on tax compliance B 484 followed by online Digital communication B 427 and lastly Media awareness R 300 The.
fitted regression model from the research findings was presented as follows Tax Compliance 4 146 300 x media awareness 427 x digital communication 484 xTaxpayer sensitization In this regard the research findings and the regression analysis show aconnection between the variable involved in the study This study has therefore proven that taxeducation of small and micro enterprises in Thika town has a significant impact on compliance.
discussion and findings Tax Compliance 4 146 300 x media awareness 427 xdigital communication 484 x Taxpayer sensitization Inthis regard the research findings and the regressionanalysis show a connection between the variable involved.
in the study This study has therefore proven that taxeducation of small and micro enterprises in Thika townhas a significant impact on compliance Policy recommendation Media awareness.
From the findings majority of the respondence suggested an introduction of taxpayer education on local TV or radio television on regular basis This can beincorporated by use of vernacular language to give the taxpayers a betterunderstanding A few tax officers in Thika in tax awareness at the grass root level They.
should be involved in explaining to informal sectors the benefit of paying taxesmin any meeting they hold in their Bazaar A policy allowing officers to visit tax payers premises rather than calling themto attend seminars as most of them are very busy in their businesses Recommendation cont .
Digital communicationFrom the one interview with the taxpayers they suggestion of usingof text messages other than email to tax payers was frontedUsing Digital Billboards messages should be incorporated to remindtaxpayers od the due dates and any change in the tax law.
Amayi (2013) carried a study on the effect of taxpayer education on voluntary tax compliance, among the SMES in Mwanza city- Tanzania. From the findings as what extent the taxpayers gained knowledge from the taxpayers’ education 85& of the respondent admitted to have gained knowledge from the tax the media.

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