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September 10, 2025Open Access

Effect of Perceived Ease of Use on Electronic Tax Invoice Management System Adoption among Pharmaceutical Retail Enterprises in Starehe Sub-County, Nairobi, Kenya

Key Points

Perceived ease of use has a positive and significant effect on electronic tax invoice management system adoption among pharmaceutical retail enterprises in Nairobi.
Out of 261 questionnaires administered, 211 were completed, resulting in an 81% response rate, which underscores the study's robustness.
The study utilized structured questionnaires, following the explanatory research design, to gather primary data on eTIMS adoption.
This research implies regulatory bodies could enhance adoption by simplifying interfaces and adding multilingual support for better user experience.

Abstract

Governments across the world have implemented electronic tax invoice management systems to improve tax compliance, especially Value Added Tax. The general objective was to determine the effect of perceived ease of use (PEOU) on electronic tax invoice management system adoption among pharmaceutical retail enterprises in Starehe Sub-County, Nairobi, Kenya. The study was anchored on the Technological, Organizational, and Environmental (TOE) framework and the Technology Acceptance Model (TAM). The study employed an explanatory research design. The study utilized primary data using structured questionnaires. A pilot study was conducted in Thika town to test the reliability and validity of the research instrument. The target population was 261 licensed pharmaceutical retail enterprises in Starehe Sub-County, Nairobi, Kenya. The study showed that out of 261 questionnaires administered, 211 were properly filled out and returned, which represents 81% response rate. The study found that perceived ease of use has a positive and significant effect on eTIMS adoption (β = 0.411, p = 0.000). The KRA could enhance adoption rates by simplifying user interfaces and providing multilingual support to improve perceived ease of use. Future studies could examine the effect of regulatory enforcement intensity and mobile technology integration in enhancing eTIMS adoption.

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Cite This Study

Njoroge et al. (Wed,) studied this question.

synapsesocial.com/papers/68c1d5ef54b1d3bfb60f8db8 https://doi.org/https://doi.org/10.70619/vol5iss4pp68-74

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