Influence of Individual Factors on the Usage of Electronic Fiscal Devices Among Smallholder Taxpayers in Moshi Municipality
Jerome Buberwa Ndibalema1, Nyanjige Mayala2, Ladis Komba3
1Jerome Buberwa Ndibalema, Department of Economics and Business Studies, Mwenga Catholic University, Kilimanjaro (Moshi), Tanzania.
2Dr. Nyanjige Mayala, Department of Economics and Business Studies, Mwenga Catholic University, Kilimanjaro (Moshi), Tanzania.
3Dr. Ladis Komba, Department of Economics and Business Studies, Mwenga Catholic University, Kilimanjaro (Moshi), Tanzania.
Manuscript received on 16 August 2024 | First Revised Manuscript received on 28 September 2024 | Second Revised Manuscript received on 26 March 2025 | Manuscript Accepted on 15 May 2025 | Manuscript published on 30 May 2025 | PP: 18-26 | Volume-5 Issue-1, May 2025 | Retrieval Number: 100.1/ijef.B258804021124 | DOI: 10.54105/ijef.B2588.05010525
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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: Electronic financial devices (EFDs) have become increasingly prevalent among smallholder taxpayers. Smallholder taxpayers face challenges in adopting and effectively using EFDs. This study examined the influence of individual factors on the usage of EFDS among smallholder taxpayers in Moshi Municipality, Tanzania. The study was grounded in Technology Acceptance Theory (Davis, 1989). The study adopted a concurrent design using a mixed-methods approach. A sample size of 368 was obtained through a sample size calculator. Respondents were sampled through simple random sampling and purposive sampling. Data were collected using questionnaires and interview guides. The study employed content validity to validate the research instruments, and reliability was assessed using the Statistical Package for the Social Sciences (SPSS). The Likert scale questionnaire items were subjected to Cronbach’s alpha analysis, yielding a coefficient of 0.86, indicating good reliability. The Statistical Package for the Social Sciences (SPSS) was used to analyse quantitative data through descriptive statistics, while qualitative data were analysed through contextual analysis. Ethical considerations were observed throughout the research process. The study found that individual factors influenced the usage of EFD among smallholder taxpayers in Moshi Municipality. Based on the study’s findings, it was concluded that individual factors influenced the usage of EFDs among smallholder taxpayers in Moshi Municipality. Further, it was concluded that government policy and regulation were highly influenced by the use of electronic fiscal devices (EFDs). The study also recommended that the government prioritize initiatives to increase awareness and education about EFDs among smallholder taxpayers in Moshi Municipality. It is also recommended that the Tanzania Revenue Authority (TRA) in the Kilimanjaro Region should develop awareness campaigns and educational materials for smallholder taxpayers. Smallholder taxpayers were advised to prioritise training and capacity building for their employees. Moreover, the study recommended further research on the relationship between user experience and satisfaction with using EFDs for smallholder taxpayers.
Keywords: Individual Factors; Electronic Fiscal Devices; Tax Payers; and Smallholder Taxpayers.
Scope of the Article: Economics