Valley International Journal Digital Library

VIJ Digital library
Articles

Revenue Collectors Competency on Achievement of Own Source Revenue in Kenyan County Governments

PDF
  • George Kirer,
  • Dr. Penina Langat,
  • Dr. Peter Cheruiyot,
  • Dr. Williter Rop
George Kirer
University of Kabianga,
Dr. Penina Langat
University of Kabianga
Dr. Peter Cheruiyot
University of Kabianga
Dr. Williter Rop
University of Kabianga
Published in : International Journal of Scientific Research and Management (IJSRM)

Submission to VIJ 2024-05-23

Keywords

  • Competency, Revenue Collectors, Own Source Revenue

Copyright (c) 2024 George Kirer, Dr. Penina Langat, Dr. Peter Cheruiyot, Dr. Williter Rop

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

An alarming trend has emerged from an analysis of own source revenue as a percentage of the targeted annual revenue over the past five financial years, revealing a consistent decline in performance with counties raising less than 40% of their estimated own source revenue potential despite using agents and having undertaken automation of the revenue collection processes. A deeper examination further reveals that a significant number of counties that consistently outperform the national average in achieving own source revenue targets have already embraced automation, in addition to agency revenue collection. A mixed research design was adopted by this study, targeting a population of 708 employees working in six selected county governments. By use of the Yamane formula, the determined sample was 280, who were reached through both census and stratified random sampling technique. Primary was collected through structured questionnaires. In order to examine quantitative data, descriptive statistics such as frequency, mean, and standard deviation were used.  The study findings reveal that there was an overall mean of 4.321 and a relatively low standard deviation of 0.823. This underscores the significance of skilled and competent revenue collection employees in achieving own source revenue targets. This finding has profound implications for county governments, emphasizing the critical need to invest in the training, development, and ongoing support of revenue collection personnel.

PDF

References

  1. Abiola, J., & Asiweh, M. (2022). Impact of Tax Administration on Government Revenue in a Developing Economy -A Case Study of Nigeria. International Journal of Business and Social Science, 3(8), 59-82
  2. Adenya, K. P. & Muturi W. (2017). Factors Affecting Revenue Collection Efficiency by County Governments in Kenya -A Case of Kiambu County. International Journal of Social Sciences and Information Technology3 (8) 2371-2381.
  3. Awitta, M. (2015). Effectiveness of revenue collection strategies at Kenya Revenue Authority in Nairobi. Journal of Finance, 27.
  4. Bartram, D. (2005). The Great Eight Competencies: A Criterion-Centric Approach to Validation. Journal of Applied Psychology, 90(6), 1185–1203.
  5. Campion, M. A., Fink, A. A., Ruggeberg, B. J., Carr, L., Phillips, G. M., & Odman, R. B. (2011). Doing Competencies Well: Best Practices in Competency Modeling. Personnel Psychology, 64, 225-262
  6. Chan, D. C. (2006). Core competencies and performance management in Canadian public libraries. Library management, 27(3), 144-153.
  7. Cheema, G.S. and Rondinelli, D.A. (2012) From Government Decentralization to Decentralized Governance. In: Cheema, G.S. and Rondinelli, D.A., Eds., Decentralizing Governance: Emerging Concepts and Practices, Brookings Institution Press, Washington DC, 170-188.
  8. County Own Source Revenue Report (2021) Government Printers Nairobi, Kenya.
  9. Fadilah P., Maniam K., & Nafis A. (2015) Employee Core Competencies and Organizational Excellence: An Interpretative Analysis. Proceedings of the Australasian Conference on Business and Social Sciences 2015, Sydney in partnership with The Journal of Developing Areas ISBN 978-0-9925622-1-2.
  10. Fakhari, N.Y.M., Din, B.H., & Omar, R. (2022). Staff Competence, Support Services, and VAT Collection Performance: Does Managerial Performance Mediate the Relationship?. South Asian Journal of Social Sciences and Humanities, 3(5), 85–102.
  11. Fernandhytia, F., & Muslichah, M. (2020). The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency. Media Ekonomi Dan Manajemen, 35(1), 112–127.
  12. Fjeldstad, O., & Heggstad, K. (2018). Local government revenue mobilization in Anglophone Africa. CMI Working Paper Series, 6, 31-36.
  13. Haryono, S., Supardi, S., & Udin, U. (2020). The effect of training and job promotion on work motivation and its implications on job performance: Evidence from Indonesia. Management Science Letters, 10(9), 2107-2112.
  14. Hussein, M.A., & Mutswenje, V.S., (2020). Organizational practices and revenue collection in Garissa county, Kenya. International Academic Journal of Economics and Finance, 3(6), 234-261
  15. Kwaji, S. F., & Dabari, I. J. (2022). Emperical Analysis of Tax Revenue Collection by the Federal Government in Nigeria. European Journal of Accounting Auditing and Finance Research, 7(22): 1-16
  16. Manik, S., & Syafrina, N. (2018). PengaruhKompetensiTerhadapKinerjaDosenSekolah Tinggi IlmuEkonomi Riau. Journal IlmiahEkonomi Dan Bisnis, 15(1), 1–6.
  17. Margheim, L., Hora, J. A., &d Pattison, D. (2010). Educational Competencies That Mid-Sized CPA Firms Value In Their Professional Accounting Staff. American Journal of Business Education (AJBE), 3(6), 69–80.
  18. Mbeche, W.N, Ngari, J.M., & Richu, S.W. (2014). Employees’ Level of E-Procurement Skills as a Challenge Facing the Implementation of Electronic Procurement System at Nakuru Water and Sanitation Services Ltd, Nakuru, Kenya. International journal of Science and Research. 3. 499-502.
  19. Mutua, J., & Wamalwa, N. (2017). Enhancing Mobilization of Own Source Revenue in Nairobi City County: Issues and Opportunities. Institute of Economic Affairs, Nairobi, Kenya.
  20. Ogada M., Shibairo P., & Renson M. P. (2018). Perceived Constraints to Effective County Own Source Revenue Collection In Taita Taveta County of Kenya. International Journal of Advanced Research in Management and Social Sciences. 7(11), 1-12
  21. Puteh, F., Kaliannan, M., & Alam, N. (2016). Employee core competencies and organisational excellence: An interpretative analysis. Australian Journal of Business and Economic Studies, 2(1), 45-55.
  22. Salman, M., Ganie, S. A., & Saleem, I. (2020). Employee Competencies as Predictors of Organizational Performance: A Study of Public and Private Sector Banks. Management and Labour Studies, 45(4), 416–432.
  23. Saputra, M., & Hatuhaean, S. M. M., (2016). The effect of financial management knowledge, competence and supervision Act of the Government’s Internal Control Officer on the Quality of Government’s Performance Accountability Report Evaluation. Academic Journal of Economic Studies, 2(2), 20-31.
  24. Simiyu, R.S., Mweru, J.N., & Omete, F.I. (2014). The effects of devolved funding on socio- economic welfare of Kenyans: A case of constituency development fund in Kimilili, Kenya. European Journal of Accounting Auditing and Faineance Research, 2(7), 31-51.
  25. Waniani, L.W., Namusonge, G.S., & Lagat, M.K. (2017). Factors Affecting Implementation of E-Procurement In Nzoia Sugar Company Limited In Bungoma County, Kenya. International Journal of Recent Research in Social Sciences and Humanities, 3(2), 134-150.
  26. Weru, J. M., Kamaara, M. W., & Weru, A. N. (2013). Impact of strategic change: Introduction of electronic tax register for enhancement of tax collection at Kenya Revenue Authority. International Journal of Social Sciences and Entrepreneurship, 1(5), 257-270.