The Effect of Information Communication Technology (ICT) on Revenue Generation in Gombe State Internal Revenue Service

Mahmoud Umar, Usman Bappi & Cleobas James

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Abstract

This study examined the effect of Information and Communication Technology (ICT) on revenue generation in Gombe State Internal Revenue Service to find out if the application of ICT increased the efficiency of revenue collection. The theory adopted for this study was the Technology Acceptance Model (TAM). The research design used was survey research in which information was gathered from a sample of respondents. The total population of the study was 98 staff of Gombe State Internal Revenue Service who constituted the sample size of the study. The questionnaire was administered using a simple random sampling technique. Data were analysed using average mean score, while the hypotheses were tested using Analysis of Variance (ANOVA) with the aid of Statistical Package for Social Sciences (SPSS). The findings of the study revealed that there is a significant difference in mean between the availability of ICT Infrastructure and an increase in Revenue Collection; that there is a moderate positive relationship between ICT availability and revenue generation in Gombe State Internal Revenue Service; and that there is a correlation Coefficient for the relationship between the introduction of ICT and the ease of doing business in Gombe State Internal Revenue Service. The study recommended, among others, that Gombe State Board of Internal Revenue should ensure an improved ICT infrastructure which includes completion of the fibre-optic network project, provision of adequate computer systems and reliable UPS to all offices for staff.

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