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The study measured user acceptance factors towards the use of Electronic Fiscal
Device (EFD). To attain this, the study was guided by the following research
objectives that intended to determine the extent to which user involvement on EFD
affects their acceptances levels, determine factors influencing user acceptance of
EFDs as well as the extent to which the capacity of EFD to meet user needs affects
user acceptances.
The study was conducted in Dar es Salaam using Ilala tax region as the case study.
The sample size selected was 80 respondents who use EFD and 30 respondents from
Tanzania Revenue Authority (TRA). The study used descriptive research design and
simple random sampling techniques. The study used interview, questionnaire and
documentary review for data collection. Data collected was analyzed by Statistical
Product and Service Solution SPSS) or commonly known as Statistical Packages for
Social Science (SPSS) version 22.00. Data collected was analyzed into frequency
tables, cross tabulations, pie charts and bar charts. Findings revealed that majority of
business operators have some partial elementary skills on the usefulness of
Electronic Fiscal Device (EFD) in their business. Majority of traders seem to dislike
the idea of using EFD 45 (56%) due to the following reasons highlighted by;
respondents take long time to process one transaction (Pacing is not comfortable),
difficulty in getting maintenance in case traders encounter any problem, high price
as well as unreliable network that hinders effectiveness in undertaking transactions.
Moreover, respondents seem to be satisfied with the capacity of EFD in storing sale
information 62 (78%) as well as simple to discover error 49 (61%). It is
recommended that, the following should be done to address the problem: More
public education, control of corruption, reduction of EFD price, review of service
level agreement as well as reduction of the amount of the charged VAT. |
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