Abstract
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.
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)
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