Effect of Electronic Tax Payment System on Tax Collection in Rwanda Revenue Authority, Rwanda

Winnie Kabasinga
University of Kigali, Rwanda
https://orcid.org/0009-0007-4452-8949
Email: winniekabz3@gmail.com

Abstract: The general objective of this study was to assess the effect of the electronic tax payment system on tax collection in Rwanda. This research adopted a descriptive research design. Data collection was through a structured questionnaire. The target population for this study was 546 employees located at the RRA headquarters. The sample size was 231 RRA employees. The data was coded and entered into the SPSS. Data was presented in the form of tables and figures. Key findings revealed that the level of significance was .000(b), which was less than the level of significance of 5%, and this implied that the regression model was significant in predicting the relationship between the electronic tax payment system (internet payment system, mobile tax payment system, and electronic billing machine) and tax collection in Rwanda. The F-test was 8.604, which implied that the model was statistically significant between the electronic tax payment system (internet payment system, mobile tax payment system, and electronic billing machine) and tax collection in Rwanda. The study also revealed that the internet tax payment system was an important contribution that aimed to improve tax collection in Rwanda. The outcome of this research found that the mobile tax payment system has a positive and significant effect on tax collection in Rwanda. The study concluded that electronic billing machines had a positive and significant effect on tax collection in Rwanda. This research recommended that RRA should put in place measures and policies that encourage all taxpayers to be willing to pay tax from any business location by use of EBM, as it improves tax collected by RRA.