Title:
MODERATING EFFECT OF BUSINESS SIZE ON THE RELATIONSHIP BETWEEN TECHNOLOGICAL CRITICAL SUCCESS FACTORS AND ITAX STRATEGY PERFORMANCE AMONG MANUFACTURING FIRMS IN KENYA

Authors:
Tabitha Nduku Wanyama, Dr. Godfrey K. Makau, Dr. Rose Litunya, Kenya.

Abstract:
Kenya Revenue Authority (KRA) iTax strategy is an essential element of the eGovernment initiative, designed to augment transparency, minimize expenses, and elevate service quality for citizens. Identification of its Technological Critical Success Factors (CSFs) and their overall influences on iTax strategy performance and the moderating effect of business size on the relationship remain inadequately examined. The study sought to determine the moderating effect of Business Size on the relationship between Technological CSFs and iTax Strategy Performance among manufacturing Firms in Kenya. The research focused on 586 manufacturing companies, with a representative sample of 138 firms identified through the Cochran (1963) sampling model. Data was gathered using a semi-structured questionnaire distributed to tax personnel in chosen companies. Diagnostic assessments were performed to identify possible infringements of Classical Linear Regression Model assumptions. Structural Equation Modelling was employed for confirmatory factor analysis. Hypotheses were evaluated using an F-test at 5% significance level and linear regression technique was employed to forecast associations. The study found technological (CSFs) have significant influence on iTax strategy performance and business size has significant moderating effect on the relationship between the technological CSFs and the iTax strategy performance and its influence on quality of service.