| dc.description.abstract | The main objective of this study was to determine the type of attitudes taxpayers
working ill .organizations in Nairobi held towards PIN system and its operations.
Besides, the following secondary objectives were established:
i) Whether taxpayers ill Nairobi were satisfied or dissatisfied with PIN.
ii) Why taxpayers in Nairobi were satisfied or dissatisfied with PIN.
iii) Whether those who did not have PIN held negative/positive attitudes.
iv) Whether those who have PIN held negative/positive attitudes .
The primary data for the study was collected between 6th May and 30th .Tune 1998. The
population of interest was the employees working in organization/institutions using
PIN in their transaction and found in Nairobi. From the thirteenth schedule of the
income Tax cap 470 (Appendix(3) and the Finance Bills 1992-1997 the researcher
developed a sampling frame of the organizations using PIN in their transactions. A
sample of fifteen institutions/organizations was chosen for the study. Self administered
questionnaires were used to collect the data (see appendix 2). For each of the fifteen
organizations 12 questionnaires were administered. These were distributed by the
researcher. It W8S intended that a sample size of 180 respondents be used in the study
but only a fatal of 1:16 respondents completed the questionnaire and it was these that
were analyzed for this study.
The data collected was presented using tables. Proportions, percentages, factor
analysis and total scores were used for analyzing the data. The major findings were:
the employees working in organizations in Nairobi basically held negative attitudes
toward PIN system and its operations. The majority, 5] .5% of the respondents held
negative attitudes towards PIN. Only 41.9% held positive attitudes. The five principal
factors that affect PIN measurement rating were established through the use of factor
analysis. These five factors explained 59.6% of the PIN rating factors while the rest
was explained by other factors. It was observed that the respondents demographics had
no impact on attitudes.
011 satisfaction/dissatisfaction with PIN, the study revealed that the majority, 82.5% of
the respondents, were dissatisfied with the way PIN matters were handled in Kenya.
Only 17.6%) were satisfied. An attempt to establish if any relationship existed between
respondent's satisfaction/dissatisfaction and various demographics found out that no
such relationship existed.
Investigations as to the reasons why the satified respondents were satisfied came out
with three reasons for satisfaction. These were: ensuring that all chargeable incomes
are subject to taxation, making everybody participate in raising government revenue,
and maximizing the revenue collection and protection of taxes.
The other reasons for satisfaction like the fact that PIN is like any other number, and it
will enhance respect and trust of taxpayers to the KRA were mentioned but by a few
satisfied respondents only.
The majority of those who were dissatisfied with PIN gave the following as reasons for
dissatisfaction: failure of KRA to educate taxpayers on the use and importance of PIN,
the effect: of PIN have not been felt by many people, lack of benefits in holding PIN,
and high levels of corruption in the society. The other reasons for dissatisfaction, for
instance, low levels of income and it increases burden of paying high taxes were
mentioned by only a few dissatisfied respondents.
Finally the study found that the PIN status, that is, holding or non-holding of PIN by the taxpayers working in organizations in Nairobi, did not any relationship with their
attitudes. | en |
