Effect of Electronic Filing (E-Filing) on Voluntary Tax Compliance in the Kinondoni Tax Region, Tanzania: e-Filling and Voluntary Tax Compliance

Mathayo Humphrey Kibona; Maria Lauda Joel Goyayi

doi:10.51867/ajernet.6.1.60

Authors

Mathayo Humphrey Kibona Mzumbe University, Tanzania https://orcid.org/0009-0003-6552-8201
Maria Lauda Joel Goyayi Mzumbe University, Tanzania https://orcid.org/0000-0001-5696-136X

DOI:

https://doi.org/10.51867/ajernet.6.1.60

Keywords:

Electronic Filing, Kinondoni Tax Region, Tanzania, Voluntary Tax Compliance

Abstract

This study aimed to assess the effect of electronic filing (e-filing) on voluntary tax compliance in the Kinondoni Tax Region. Grounded in the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), it employs a quantitative approach with a descriptive design. Focusing on individual taxpayers and SMEs registered for at least one year, the research identified 5,550 registered taxpayers in 2024, with 343 being active e-filing users. A sample of 185 users was calculated using Yamane's formula and simple random sampling was employed to obtain the participants. Primary data were collected via a structured questionnaire with a 5-point Likert scale. Data analysis utilized descriptive statistics and regression analysis. Study reveal that a significant portion of participants view the electronic filing system as accessible and user-friendly. Regression analysis demonstrates a strong positive relationship between electronic filing and voluntary tax compliance, with an R value of 0.880 and an R-squared value of 0.775, indicating that approximately 77.5% of the variance in voluntary tax compliance is explained by the electronic filing system. The standardized coefficient (Beta) of 0.880, along with a significant p-value (p < 0.000), underscores the system's effectiveness in enhancing voluntary tax compliance. The study concludes that enhancing the electronic filing experience led to increased voluntary compliance among taxpayers. It recommends ongoing training programs to boost digital literacy, further investment in user-friendly system design, and the development of targeted outreach strategies to maximize taxpayer engagement with electronic filing systems.

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Author Biography

Mathayo Humphrey Kibona, Mzumbe University, Tanzania

Mathayo Humphrey Kibona holds a Master of Science in Applied Economics and Business from Mzumbe Univeristy. His research interests are in the areas of applied economics, electronic government and Business information systems.

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