Assessing the Effect of Electronic Billing Machine Invoicing On Value Added Tax Compliance in Rwanda (2015-2020). A Case of Musanze District Taxpayers
Year: 2022
Type: article
Study design: Observational Study
Abstract: The general objective of this study was to assess the effect Electronic Billing Machine invoicing on tax compliance in Rwanda particularly in Musanze district taxpayers. The study analyzes the three specific objectives as to analyze the perception of taxpayers on adoption of electronic billing machine in Musanze district, to analyze the level of value added tax compliance in Musanze district for the period of 2015 up to 2020 and to find out the relationship between using Electronic Billing Machine on invoicing and tax compliance. Both primary and secondary data were used in this study where questionnaires have been distributed to 100 respondents from target population of 669 of Musanze district taxpayers. Simple random techniques were used to select 100 taxpayers, questionnaires and documentation methods were used to collected data relating to this topic. Data analysis was done by using SPSS vision 20 and Microsoft excel. The findings on the perception of taxpayers on adoption of electronic billing machine invoicing among Musanze district taxpayers, the overall view of respondents on accuracy on reporting, simple and faster to use EBM, timely reporting, security concerns services, check statement and payment process services shows that majority of respondents was rated with high mean score of 4.49 which implies a strong evidence of the existence of the fact and standard deviation of 0.64 great than 0.5 which implies that respondents have heterogeneity perception on the use of electronic billing machine invoicing among Musanze district taxpayers. For tax compliance the overall view of respondents on the payment compliance was rated with a high score 4.07 which implies with a strong standard deviation equal to 0.56 which implies that respondents have the same view regarding to the level of payment compliance. Also the study was confirmed that there is statistically significant relationship between use of Electronic Billing Machine in invoicing and tax compliance in Musanze district. This was confirmed with a correlation coefficient of (r=-0.731*, P-value=0.014<0.05. The study concluded that increase of using Electronic billing machine invoicing helps the taxpayers to comply their tax and helps the taxpayers to reduce the conflicts among taxpayers and tax authority
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W4310694745