Relationship between Technology and Internally Generated Revenue in Plateau State Internal Revenue Service (PSIRS)

This study examined the relationship between Technology and Internally Generated Revenue in Plateau State Internal Revenue Service. The study adopted a correlational research design where the population of 376 staff members of Plateau Internal Revenue Service was used to determine the sample of sample size of 194 on which the questionnaire distribution was based. Primary data was employed and Regression analysis was used to measure the relationship between the independent variable against dependent variable using Statistical Package for Social Scientists (SPSS 26). Findings indicated that there is positive and significant relationship between Acceptance of SMART and Internally Generated Revenue and there is positive and significant relationship between Acceptance of PIRAS and Internally Generated Revenue; there is no significant relationship between perceived usefulness of SMART and Internally Generated Revenue; and there is a significant relationship between the use of Technology and Internally Generated Revenue. It was recommended that there should be a ccontinuous training of PSIRS staff and relevant stakeholders on the use and maintenance of SMART technologies and there should be regular update and maintenance of PIRAS systems to ensure reliability, user-friendliness, and data security.",     "keywords": "Technology, Internally Generated Revenue (IGR), Plateau State Internal Revenue Service (PSIRS).