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Effect of Perceived Usefulness of Digitized System on Rental Income Tax Compliance Among Landlords in Makadara Constituency, Nairobi County, Kenya

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Explanatory analysis shows perceived usefulness boosts rental income tax compliance in landlords, highlighting educational needs.

Increased perceived usefulness of digitized systems improves rental income tax compliance among landlords.
The study found a significant result, with a beta of 0.261 and a p-value of 0.000, indicating strong support for the hypothesis.
Using an explanatory research design, the study surveyed 230 landlords to gather primary data on tax compliance.
These findings suggest that targeted educational campaigns could enhance the effectiveness of tax collection efforts.

Mandela et al. (2024) studied this question.

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