Abstract:
This study assessed the contribution of POS machines in collecting own source revenue using the Sumbawanga Municipal Council as a case study. The study employed of descriptive research design. The target population for this study was the staff and revenue stakeholders. A sample of 99 study participants was selected using a systematic random sampling technique. Data were collected using a questionnaire and interview. Quantitative data were analysed using descriptive and inferential statistics provided by the SPSS version
26. Quantitative data were analysed using thematic analysis. The findings of this study designated that POS machines have increased the reliability and accuracy of records on revenue collection and increased the amount of revenue collection and minimised leakage of revenue collection. The researcher recommends the Sumbawanga Municipal Council to have a clear strategy to recruit and train employees for the implementation and smooth running of the revenue collection process, which will improve the POS machines usage by enhancing the capacity of staff through employing skilled personnel, and training on the use of the machines.
