Abstract:
This study sought to examine the effect of electronic payment systems on revenue
collection in the public sector focusing on Tanzania National Parks Authority, Arusha.
Specifically, study assessed the effect of electronic billing systems, online payment
gateway systems and Point-of-Sale systems on revenue collection. Institutional theory
and the Information Systems Success Model were employed in this study. This study
was guided by a positivism philosophy and employs a quantitative research approach
with a descriptive research design. The study used a sample of 147 employees from
TANAPA, and respondents are selected using a simple random sampling technique.
Primary data were collected using a questionnaire for the study. The quantitative data
gathered from the survey are processed and analyzed using descriptive and inferential
statistics, utilizing the Statistical Package for Social Sciences (SPSS) version 26.
Findings unveiled that electronic billing systems have significantly increased the
accuracy of revenue calculations, hence streamlining the invoicing process and
resulting in faster revenue collection. The study found that online payment gateway
systems have made it more convenient for taxpayers to settle their obligations while
moderately reducing payment delays and contributing to an increase in the overall
volume of revenue collected. Findings of this study revealed that POS systems have
expedited the processing of revenue transactions, reduced instances of revenue leakage
and mismanagement, while also enhancing the accuracy of revenue capture and
recording. The findings revealed a positive correlation between electronic billing
systems, online payment gateway systems, Point-of-Sale Systems and revenue
collection. The study recommends that TANAPA enhance its electronic billing
systems with features like automated error detection and real-time notifications. It also
suggests improving the user interface of online payment gateway systems for better
usability. Additionally, TANAPA should invest in security measures for Point-of-Sale
systems, including encryption and biometric authentication, to prevent revenue
leakage. Future research should compare electronic billing systems across public
sector institutions in Tanzania to optimize revenue collection.
