Influence of Individual Factors on the Usage of Electronic Fiscal Devices Among Smallholder Taxpayers in Moshi Municipality

Electronic financial devices (EFDs) have become increasingly prevalent among smallholder taxpayers. Smallholder taxpayers face challenges in adopting and effectively using EFDs. This study examined the influence of individual factors on the usage of EFDS among smallholder taxpayers in Moshi Municipality, Tanzania. The study was grounded in Technology Acceptance Theory by Davis (1989). The study adopted a concurrent design using a mixed-methods approach. A sample size of 368 was obtained through a sample size calculator. Respondents were sampled through simple random sampling and purposive sampling. Data were collected using questionnaires and interview guides. The study used content validity to validate the research instruments, and reliability was assessed by using SPSS, where Likert scale questionnaire items were subjected to Cronbach’s alpha analysis and obtained a coefficient of 0.86, indicating good reliability. Statistical Package for Sciences (SPSS) was used to analyse quantitative data through descriptive statistics, while qualitative data were analyzed through contextual analysis. Ethical considerations for conducting research were observed throughout the process. The study found that individual factors influenced the usage of EFD among smallholder taxpayers in Moshi Municipality. Based on the study's findings, it was concluded that individual factors influenced the usage of EFDs among smallholder taxpayers in Moshi Municipality. Further, it was concluded that government policy and regulation were highly influenced by the use of electronic fiscal devices (EFDs). The study also recommended that the government prioritize initiatives to increase awareness and education about EFDs among smallholder taxpayers in Moshi Municipality. It is also recommended that the Tanzania Revenue Authority (TRA) in the Kilimanjaro Region should develop awareness campaigns and educational materials for smallholder taxpayers. Smallholder taxpayers were advised to prioritise training and capacity building for their employees. Moreover, the study recommended further research on the relationship between user experience and satisfaction with using EFDs for smallholder taxpayers.