PESC Information System College

MBA Program
Ethiopian Revenues and Customs Authority

EVALUATION OF STANDARD INTEGRATED GOVERNMENT

TAX ADMINISTRATION SYSTEM (SIGTAS): THE CASE OF
ADDIS KETEMA SUB-CITY SMALL TAX PAYER BRANCH
OFFICE

“Management Information Systems course” class assignment.

Submitted to:
Wondimeneh Mammo (Asst. Prof.)

Submitted by (Group 3) :-
1. Bereket Woldu PMBA/01/009/16
2. Kidist Bezabih PMBA/01/0021/16
3. Semira Mahmmed PMBA/01/0032/16
4. Temotewos Pawulos PMBA/01/0044/16
5. Tesfaye Kibret PMBA/01/0036/16

Nov. 2017
Addis Ababa
Ethiopia

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 Contents
Abstract................................................................................................................................................. ii
Chapter One........................................................................................................................................... 1
Introduction........................................................................................................................................... 1
1.1. Introduction.................................................................................................................................... 1
1.2. Brief about the organization........................................................................................................... 2
1.3. Brief about Standard Integrated Government Tax Administration System (SIGTAS).............3
1.4. Research Questions.................................................................................................................... 5
1.5. Objectives of the study............................................................................................................... 5
1.5.1. General Objective........................................................................................................... 5
1.5.2. Specific objectives.......................................................................................................... 5
1.6. Hypotheses..................................................................................................................................... 6
1.8. Scope of the Study.......................................................................................................................... 6
1.9. Limitations................................................................................................................................. 6
Chapter Two.......................................................................................................................................... 7
Literature review................................................................................................................................... 7
2.1. IS success model............................................................................................................................ 7
Chapter Three...................................................................................................................................... 10
Material and Methodology.................................................................................................................. 10
3.1Research Design............................................................................................................................. 10
3.2. Material (Data)............................................................................................................................. 10
3.2.1 Sources of Data and Type............................................................................................. 10
3.2.2 Variables....................................................................................................................... 10
3.2.3 Sampling Frame............................................................................................................ 10
3.3. Method of data collection............................................................................................................. 10
3.4. Sampling Techniques and Sample Size...................................................................................11
3.5. Method of Data Analysis.............................................................................................................. 11
A) Descriptive analysis............................................................................................................... 12
B) Pearson Correlation analysis.................................................................................................. 12
C) Multiple Regression Analysis................................................................................................ 12
Chapter Four........................................................................................................................................ 13
Findings, Data Presentation And Interpretations.................................................................................13
4.1. Data Presentation And Interpretation........................................................................................... 13
4.2. Background information of Respondents..................................................................................... 13
4.3. Data Analysis Pertinent to the Study............................................................................................ 15
4.4. The Relationship between Independent and Dependent Variables...............................................19
a) Pearson Correlation analysis................................................................................................... 20
b) Multiple Regression Analysis................................................................................................. 21
4.5. Summary of findings.................................................................................................................... 24
Hypotheses testing............................................................................................................................... 25
Chapter Five........................................................................................................................................ 26
Conclusions and and recommendations............................................................................................... 26
5.1. Conclusions.................................................................................................................................. 26
5.2. Summary of Identified Gaps......................................................................................................... 26
5.3. Way forward/ recommendations.................................................................................................. 27
References........................................................................................................................................... 28
Annex I : Survey Questionnaires......................................................................................................... 29

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 Abstract
This paper aims to expand the understanding of information system success dimensions as a
critical factor through which information systems spread its influences on the Government
Tax Administration success. This research empirically investigated the IS success
evaluations in Ethiopian Revenues and Customs Authority (ERCA). By adopting information
systems success (DeLone and McLean) model as for assessing the IS success in the
Standard Integrated Government Tax Administration System (SIGTAS) . The
study will use a survey instrument to collect data to test the relationships shown in the
research model. The sample of this study consisted of employees of the Authority (ERCA).
Only 35 questionnaires used for analysis at 34.3% of total respondents. The study adopted
measurement items from related studies of IS success. Different data analysis techniques will
be used to validate the IS-Success model. The finding of the study provides empirical support
for the existence of a positive relationship between the dimensions of IS success model. IS
quality dimensions (information system, system quality, service quality) have a significant
positive influence on user satisfaction and Use. Perceptions of system quality have a positive
and significant effect on User satisfaction, perceptions of system quality and Perceptions of
service quality have a positive and significant effect on Use, and perceptions to information
quality have a positive and significant effect on Net Benefit.

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 Chapter One
Introduction
1.1. Introduction
Efficient and effective revenue collection is a key driver for financing development and
strengthening good governance. Information technology (IT) has a great potential to improve
revenue collection by automating processes, better servicing taxpayers and increasing
compliance.
The purpose of taxation is to finance government expenditure, finance public goods and services
and so on. The Ethiopian Revenues and Customs Authority (ERCA) is the body responsible for
collecting revenue from Customs duties and Domestic taxes. In addition to raising revenue,
ERCA responsible to protect the society from adverse effects of smuggling and contraband 1t
seizes and takes legal action on the people and vehicles involved in the act of smuggling, any tax
evasion and avoidance while it facilitates the legitimate movement of goods and people across
the border.
ERCA is increasing its infrastructure and technical capacity to improve service delivery and
facility. One of its infrastructures is building capacity of its information technology (IT). IT
offers a cheaper possibility for gathering and analyzing a large amount of data on tax payers.
This has caught the attention of tax authority. Technology can help make short falls easier to
bear by collecting as much revenue as cost efficiently as possible. This reality is not only driven
by multinational corporations finding ways to reduce taxes through relocating revenue, but also
by global citizens who have financial considerations in multiple countries and who may be
working consciously to hide income and are willing to switch their citizenship to reduce
individual taxes. "ICTs can be defined as tools that aid in the communication between people by
capturing, processing, storing and communicating information electronically, as well as services
and applications that assist in the management of information. Therefore, the technological
innovation has been an important matter in tax and revenue collection. The advent of new
instruments to help businesses work more efficiently affects the way taxes and revenues are
collected. Information Technology (IT) changes at a rapid pace that the existing fiscal systems
become obsolete in a short period of time. The necessity to integrate former existing structures is
becoming more demanding since new applications need to be created to assist the dynamics of
financial processes. In addition, the quantity of processing data augments each year, which
requires a scalable infra structure to keep the fiscal processes working.
Because of the critical role of IS quality in the success of business and information system
function, IS quality occupies a very prominent place in IS success models. DeLone and McLean
(1992) have identified IS success as a multifaceted construct consisting of quality measures
(system, service and information quality), attitudinal outcomes (use and satisfaction), and
performance-related outcomes (individual and organizational impacts). DeLone and McLean

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(1992, p. 88) call for further development and validation of their model: ‘‘. . . much work is still
needed, particularly in assessing the impact of information systems on organizational
performance.”
The study uses the D&M (year 2003) to describe the success of the Standard Integrated
Government Tax Administration System (SIGTAS) from the users (employee) perspective.
We hope that this study will help both government and tax administrations successfully design
and implement future reform programmes and thus improve revenue collection in developing
countries.

1.2. Brief about the organization

The Ethiopian Revenues and Customs Authority (ERCA) is the body responsible for collecting
revenue from customs duties and domestic taxes. In addition to raising revenue, the ERCA is
responsible to protect the society from adverse effects of smuggling. It seizes and takes legal
action on the people and vehicles involved in the act of smuggling while it facilitates the
legitimate movement of goods and people across the border. The ERCA traces its origin to July
7, 2008 as a result of the merger of the Ministry of Revenues, the Ethiopian Customs Authority
and the Federal Inland Revenues into one giant organization.

According to article 3 of the proclamation No .587/2008, the Authority is looked upon as "an
autonomous federal agency having its own legal personality". The Authority came into existence
on 14 July 2008, by the merger of the Ministry of Revenue, Ethiopian Customs Authority and
The Federal Inland Revenue Authority who formerly were responsible to raise revenue for the
Federal government and to prevent contraband.

Objectives of Authority

The ERCA has the following objectives:

 To establish modern revenue assessment and collection system; and provide customers
with equitable, efficient and quality service,
 To cause taxpayers voluntarily discharge their tax obligations,
 To enforce tax and customs laws by preventing and controlling contraband as well as tax
fraud and evasion,
 To collect timely and effectively tax revenues generated by the economy;
 To provide the necessary support to regions with a view to harmonizing federal and
regional tax administration systems.

Vision, Mission, Values

Vision - To be a leading, fair and modern Tax and Customs Administration in Africa by 2020
that will finance Government expenditure through domestic tax revenue collection.

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Mission - ERCA will contribute to economic development and social welfare by developing a
modern Tax and Customs Administration that employs professional and highly skilled staff who
promote voluntary compliance amongst individuals and businesses, and take swift action against
those who do not comply.

Values - ERCA will understand its customers and their needs, treat them with trust and respect
and help them meet their obligations. We will act with integrity, transparency and
professionalism, and enforce customs and tax related laws. We will work closely with stake
holders and ensure the participation of women.

Organizational Structure and Manpower

The ERCA has its headquarters in Addis Ababa. It is led by a Director General who reports to
the Prime Minister and is assisted by five Deputy Director Generals, namely D/Director General
for Program Designing of Operation and Development Businesses; D/Director General for
Branch offices' Coordination and Support; D/Director General of Enforcement Division;
D/Director General, Corporate Functions Division; Change Management and Support Sector;
and Enforcement Sector. Each deputy director general oversees at least four directorates. Both
the Director General and the Deputies are appointed by the Prime Minister.

The ERCA, at the headquarters level, has 23 directorates. The directorate report to the deputy
director generals and a director heads each of them. Apart from the foregoing directorates, the
ERCA has 32 field offices, of which two of them are coordination offices located outside of
Ethiopia at the port of Djibouti and at the port of Burbera, Somalia. The 30 branch offices in
Ethiopia comprise 22 Customs Control stations, 50 Checkpoints and 153 Tax Centers.

Each branch office is directed by a manager who is accountable to the D/Director General for
Branch offices' Coordination and Support Sector.

Up to June 2016, the ERCA as a whole has about 6,095 employees and its workforce is projected
to rise to 12,000 in the future. Until June 2016, the ERCA's annual operating budget is 458
million birr and is appropriated by Ministry of Finance and Economic Development.

Addis Ketema sub-city Small Tax Payers branch office is one of the 32 field offices which is
found in Addis Ababa city Administration. The branch office is staffed with 363 employees of
which 115 were technical staff and 378 were supportive staff.

1.3. Brief about Standard Integrated Government Tax Administration

System (SIGTAS)
The Ethiopian Revenues and Customs Authority currently utilizes the Standard Integrated
Government Tax Administration System (SIGTAS), an integrated information system for
administration of taxes and licenses.

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The Ethiopian Revenues and Customs Authority (ERCA) has equipped itself with a computer
system to administer almost all domestic taxes including: Value Add Tax (VAT), Turnover Tax,
Withholding Tax and others. The computer system that enables ERCA to administer the taxes
mentioned above is called Standard Integrated Government Tax Administration System
(SIGTAS). The system allows ERCA to administer all aspects of most domestic taxes including:
registration, assessment, cashing, and auditing in one easy-to-use integrated system.

The Standard Integrated Government Tax Administration System (SIGTAS) is an integrated

information system that enables ERCA to automate the administration of taxes and licenses.
SIOTAS is able to manage every facet of the tax management process including fully integrated,
it supports all tax administration processes in one integrated system; provides management tools,
to track amounts assessed, collected and outstanding including aging of arrears; increases
operational efficiency through computerization of tax administration; enhances taxpayer service,
it includes a suite of account query and analysis features; improves control over taxpayer
compliance by providing late filling/ late payment reminders and case management features;
accommodates changes in tax forms, tax rates, penalty and interest rates without programming;
and so on. In addition, it creates trust between the tax payers and tax authority on the tax
assessment

SIGTAS was introduced in the Ethiopian Revenues and Customs Authority in December1997
for the administration of Business License and several sales tax type revenue streams. SIGTAS is
the government’s official revenue collection system and most revenues are collected directly via
this system. Presently the system is operational both at the head office and branch offices level.

 Benefits of SIGTAS
 Automatic calculation of tax and penalty
Tax calculations will be done by the system and it includes actual tax, penalties,
interests etc.
  Identifies taxpayer errors or omissions through tax declaration processing
The system will raise exceptions to mathematical errors and omissions at a certain
stage of the declaration process. This helps to eliminate declaration errors.
  Generate assessment notices, payment reminders and other taxpayer
correspondence automatically.
The system has the capacity to generate assessment notices, reminders and other
correspondence automatically.
 Other Benefits include:
• Automated payment posting and receipt generation
• Provides an integrated view of taxpayer affairs across all tax types
• Reduced cost of compliance

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  Cost of compliance is reduced by the system in a number of ways:
1.  It will reduce declaration errors to the minimum thereby reducing audit and
investigation intervention.
2.  The system can automatically send letters and reminders to taxpayers thereby
requiring no human effort to remind the taxpayers of their tax obligation.
3.  The system can automatically compute compliance gaps and communicate to
taxpayers
1.4. Research Questions
Because of the critical role of IS quality in the success of business and information system
function, IS quality occupies a very prominent place in IS success models. DeLone and McLean
(2003) have identified IS success as a multifaceted construct consisting of quality measures
(system and information quality), attitudinal outcomes (use and satisfaction), and performance-
related outcomes (individual and organizational impacts).
Further, in spite of the vast literature on ‘‘IS success models”, there has been little or no
empirical evidence relating the IS quality variables directly to organizational impact. Thus, we
examine the following research questions:
(i) What are the individual and combined influences of system quality, information
quality, and service quality on organizational impact?
(ii) What is the effect of system quality on information quality?
1.5. Objectives of the study
1.5.1. General Objective
The main Objective of this survey is to evaluate the success of Standard Integrated
Government Tax Administration System (SIGTAS) from the users’ perspective using a
DeLone & McLean IS success model (2003) as the theoretical framework.
The success of this SIGTAS is investigated using DeLone & McLean IS success model.
Model formulated here features constructs such as System Quality, Service Quality, and
Information Quality.

1.5.2. Specific objectives

a) Apply the DeLone & McLean (D& M) IS Model (2003).
b) Testing of the DeLone & McLean (D & M) IS Model empirically within the
context of Ethiopian Revenues and Customs Authority (ERCA).
c) Determine the effects of information system success dimensions in the
Ethiopian Revenues and Customs Authority (ERCA).
d) Contribute new knowledge on the information systems role in Ethiopian
Revenues and Customs Authority (ERCA).
e) Verifying the proposed model based on the findings of the research to ensure
its validity and reliability.

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1.6. Hypotheses
Hypothesizes

Researchers have developed the following suggested hypothesizes to test the proposed
Conceptual model. As DeLone & McLean (2003) note, “IS success is a multidimensional and
interdependent construct and it is, therefore, necessary to study the interrelationships among or to
control for, those dimensions”. Thus, the following 7 hypotheses will be tested:
H1: There is a significant, positive relationship between Information Quality and User
Satisfaction
H2: There is a significant, positive relationship between System Quality and User
Satisfaction
H3: There is a significant, positive relationship between Service Quality and User
Satisfaction
H4: There is a significant, positive relationship between Information Quality and Use
H5: There is a significant, positive relationship between System Quality and Use

H6: There is a significant, positive relationship between Service Quality and Use

H7: There is a significant, positive relationship between Use and Net Benefits

1.8. Scope of the Study

This study is structured using a typical case study approach within the Addis Ketema Sub City
Small Tax Payers Branch Office, which is accountable to Ethiopian Revenues and Customs
Authority (ERCA). The focus on this research is to determine the effects of information system
(SIGTAS) success dimensions in the Ethiopian Revenues and Customs Authority (ERCA).

1.9. Limitations
This research may experience limitations in the areas of limited information, limited time period
for conducting the research and financial constraints.

Ideally this study should have been conducted by selecting the whole users of the system in the
Authority. But time and financial constraints will dictate a smaller sample. The researcher,
besides being required to meet the full cost of the study, will have very little time to collect data,
compile and submit the report. These limitations, however, will not render the findings of this
research non-reliable and replicable since the researcher carefully manages these limitations to
make sure the research objectives will be achieved.

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 Chapter Two
Literature review
2.1. IS success model
DeLone and McLean update IS success model

The DeLone and McLean (1992, 2003) model is possibly one of the most cited models in the
field of Information Systems. DeLone and McLean (1992) performed a review of the research
published during the period 1981–1987, and devised a model of interrelationships between six
success variable categories: System Quality, Information Quality, Use, User Satisfaction,
Individual Impact, and Organizational Impact. This model provided a comprehensive framework
for measuring the performance of information systems and also enhanced the understanding of
information systems success. First, the model provides a scheme for categorizing the multitude
of information systems success factors and its measures have been widely used in the research
literature. Second, it proposed a model of temporal and causal interdependencies between the
categories.

Although the original DeLone and McLean Success Model has not been empirically tested, it has
often been used as a guideline for further research, as many studies are still needed, particularly
in assessing the impact of information systems on organizational performance. Therefore, a
number of studies have undertaken empirical investigations of the multidimensional relationships
among the measures of information systems success, such as Seddon and Kiew, 1994; Goodhue
and Thompson, 1995; Etezadi-Amoli and Farhoomand, 1996; Jurison, 1996; Saarinen, 1996;
Guimaraes and Igbaria, 1997; Igbaria and Tan, 1997; Teo and Wong, 1998; Rai et al., 2002.

Later, DeLone and McLean (2003) proposed an Updated DeLone and McLean Success Model,
which was based on empirical and theoretical contributions of researchers who have tested or
discussed the original model during the period from 1993 to mid-2002, covering 285 papers and
journal articles. DeLone and McLean (2003) add Service Quality as a new dimension of IS
success, and collapse Individual Impact and Organizational Impact into a single impact variable
called “Net Benefits.” Therefore, the updated model consists of six interrelated dimensions of
information systems success: Information Quality, System Quality, Service Quality, Use, User
Satisfaction, and Net Benefits as shown in Figure 1.

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 Figure 1. DeLone and McLean update IS success model

DeLone and McLean (2002, 2003) suggest that Information Quality, System Quality, and
Service Quality each should be measured separately because they will influence subsequent Use
and User Satisfaction.

Information quality defined as “Desirable characteristics of the system outputs. Information

quality defined as “the desirable characteristics of the system outputs; that is,
management reports and Web pages. For example, relevance, understandability, accuracy,
conciseness, completeness, understandability, currency, timeliness, and usability. So that IQ is
the output of the system that meets user needs and wants.

SQ as Technical side in IS model. DeLone & McLean (1992) defined System Quality as: “the
desired characteristics of the information system itself, which produces the information “.
Also, System quality is: “Desirable characteristics of an IS. Ease of use, system flexibility,
system reliability, and ease of learning, as well as intuitiveness, sophistication, flexibility,
response time”(Petter et al.,2013).

The third items in IS model are Service quality. Service quality defined as: “Quality
of the service or support that system users receive from the IS organization and IT
support personnel in general or for a specific IS. For example; Responsiveness,
accuracy, reliability, technical competence, empathy of the personal stuff”. Service quality
refers” to the service quality provided by the IS department across all of its services”.

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Delone & McLean (1992) defined User Satisfaction as: “recipient response to the use of the
output of an information system”. The researcher has adopted measurement of User Satisfaction
based on rate recurrence in IS studies, which as Overall satisfaction with IS applications.

System use refers to “Use Consumption of an IS or its output described in terms of actual or
self- reported usage” (Petter & McLean ,2009 ,p.161.) System use is defined as: “the
degree and manner in which staff and customers utilize the capabilities of an information
system. For example amount of use, frequency of use, nature of use, appropriateness of use,
extent of use, and purpose of use”.

DeLone & MacLean (2003) grouped the two dimensions which are Individual
impact and organization impact into one and called it Net Benefit. Net Benefits “Extent to
which IS are contributing to the success of individuals, groups, organizations, industries, and
nations”. Improved decision making, improved productivity, increased sales, cost reductions,
improved profits, market efficiency, consumer welfare, the creation of jobs, economic
development.

Used net benefit indicated the Impacts of the IS on performance may be positive or negative. The
effect IS measured in term performance, work practices, and perceived usefulness (Petter
& McLean, 2009).

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 Chapter Three
Material and Methodology
3.1Research Design
This study will employ a descriptive and exploratory, type of research design, with face-to-face
semi-structured interview type of research and survey research strategy in collecting primary
data. The reason behind using descriptive research design is because the researcher is interested
in describing the existing situation under study.

3.2. Material (Data)

3.2.1 Sources of Data and Type

In order to achieve the objective of the study, the research approaches used in this study will be
both qualitative and quantitative type of data. Quantitative research focuses on determining the
relationship between variations of independent and dependent variables.

With regard to the sources of data, the study will use both primary and secondary source of data.
Based on the nature, scope, objectives and availability of time and resource, the researcher will
use questionnaires and secondary data source like books, documents, existing research papers,
journals and publication, websites.

3.2.2 Variables
The dependent variable correspond to the study is Use and User Satisfaction where as the
independent variable corresponded to the factors influencing these dependent variables that
includes Service quality, System quality and information quality.

3.2.3 Sampling Frame

The sampling frame for this study is the number of all employees who are working in Addis
Ketema Sub City Small Tax Payers Branch Office who use the Standard Integrated Government
Tax Administration System (SIGTAS) which is equal to 102.

3.3. Method of data collection

For the proper achievement of the objectives of the study; among different primary data
collection method, questionnaire were used. The respondents who are users of SIGTAS in Addis
Ketema Sub City Small Tax Payers Branch Office were asked for cooperation and given the
questionnaire while they are at work.

This study adopted information systems success (DeLone & McLean) model as for assessing the
IS success in the Government Tax Administration system. In particular, the proposed model
adopts all quality dimensions of the IS success model. As System quality, information quality
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and service quality, use, user satisfaction, and net benefits to the users of the system.. Researcher
adopted IS success model because of the most comprehensive model used as a theoretical
framework to study information systems success model to measure IS evaluation in IS field.

The questionnaires have three parts: The first part of the questionnaire was about the personal
information of respondents. The second section designed to measure the SIGTAS user
perception about the quality of the system and user satisfaction. The third part of the questioner
was an open ended question which is Suggestions or Comments for the Improvement of the
system. Totally 41 closed questions were added with 1 open-end question. The variable was
measured using Likert scale with five response categories. (Strongly disagree, disagree, neither
agree nor disagree, and agree strongly agree). “The Likert scale method was preferred to make
questions interesting to respondents and thereby enhance their cooperation.

3.4. Sampling Techniques and Sample Size

Representative of SIGTAS’s users from technical directorates to fill survey questionnaire was
selected based on simple random sampling (probability sampling).

Sample size is actually the total number of units which are to be selected for the analysis in the
research study.

As it is described in scope of the study and sampling frame sections from 102 SIGTAS’s users
who are working in Addis Ketema Sub City Small Tax Payers Branch Office 34% of them which
is 35 were selected to fill survey questionnaire.

We have chosen the respondents among SIGTAS’s users at the operational level (officers)
because we needed the target respondents to possess both IT knowledge and overall business
knowledge relevant to their organization. In addition, they regularly use the systems; they are
familiar with information system quality issues and business performance. Functional managers
may not be a good choice because they are familiar with their own function only and are
generally unaware of IT or IS features.

3.5. Method of Data Analysis

The collected data has to be changed and interpreted in to meaningful information, figure and
statement. So it was analyzed, processed and interpreted according to the nature of data.
Statistical Package for Social Science (SPSS) software version 20 was employed to analyze and
present the data through the statistical tools used for this study, namely descriptive analysis,
correlation and multiple regression analysis.

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A) Descriptive analysis

The descriptive statistical results were presented by tables, frequency distributions and
Percentages to give a condensed picture of the data. This was achieved through summary of
statistics.

B) Pearson Correlation analysis

In this study Pearson’s correlation coefficient was used to determine the relationships between
dependent and independent variables.

C) Multiple Regression Analysis

Multiple regression analysis was used to investigate the effect of IS successes dimensions
(Perception of information quality, Perception of system quality and Perception of service
quality) and Users satisfaction, Use and Net Benefit.

Regression functions The equation of multiple regressions on this study was generally built
around two sets of variable, namely dependent and independent variables. The basic objective of
using regression equation is to make the researcher more effective at describing, understanding,
predicting, and controlling the stated variables.

Regress customer satisfaction on the service quality dimensions;

Y = β1 + β2X2 + β3X3 + β3X4

Where Y is the dependent variable- customer satisfaction, Use or Net Benefit and Perception of
information quality, Perception of system quality and Perception of service quality. β1 is the
intercept term- it gives the mean or average effect on Y of all the variables excluded from the
equation, although its mechanical interpretation is the average value of Y when the stated
independent variables are set equal to zero. β2, β3 and β4 refer to the coefficient of their
respective independent variable which measures the change in the mean value of Y, per unit
change in their respective independent variables.

Chapter Four
Findings, Data Presentation And Interpretations
4.1. Data Presentation And Interpretation
This chapter, present a discussion of the final results and the processes through which the results
were obtained. In addition to this, background information of respondents is also presented.
12
Finally, the statistical methods of analysis were discussed, which included a descriptive analysis,
a correlation analysis, and a multiple regression analysis with the help of SPSS version 20. The
interpretation of the data is presented next to each summarized data. In this study a new model
for examining IS Success in Ethiopian Revenues and Customs Authority (ERCA) was proposed.
This model is based on IS success assessment frameworks – the DeLone and McLean (2003)
model.
4.2. Background information of Respondents
The demographic characteristics of the respondents include gender, age, level of education,
Experience to use Information Technology, and Position of the user in the department the are
working in. This aspect of the data analysis deals with the analysis personal data on the
respondents of the questionnaires. The table below shows the details of characteristics of the
respondents and their percentage.
Table 4.1: Socio-Demographic Characteristics of respondents

Frequency
Socio-Demographic Characteristics
Number Percent
Gender    
Female 17 48.6
Male 18 51.4
Total 35 100.0
Age    
18-30 29 82.9
31-40 6 17.1
Total 35 100.0

Educational Level    
Degree 29 82.9
Diploma 4 11.4
Masters 2 5.7
Total 35 100.0
Experience to use Information Technology    
2 1 2.9
3 13 37.1
4 5 14.3
5 8 22.9
6 4 11.4
7 2 5.7
8 2 5.7

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 Frequency
Socio-Demographic Characteristics
Number Percent
Total 35 100.0
Department the user responsible to    
Customer service 6 17.1
Tax assessment & follow up 15 42.9
Tax Audit 14 40.0
Total 35 100.0
Position of the user in the department    
Customer Service Officer 6 17.1
Tax Assessment Officer 7 20.0
Tax Audit Officer 14 40.0
Tax enforcer & follow up officer 4 11.4
Data Encoder 4 11.4
Total 35 100.0

As shown in table 4.1, out of 35 respondents, 17 (48.6%) were females and 18 (51.4%) were
males. The table also indicates that the largest group of respondents which contains 82.9% was
aged between 18 and 30.The rest group is 17.1% aged between 31 and 40.

With regard to educational level; 5.7% of the respondents were holders of Masters Degree, 29
(82.9%) were bachelor degree holders and 4 (11.4%) of them were diploma holder. In terms of
experience of the respondents using the system, almost all of them (34 out of 35) about 97.1 % of
them have an experience 3 years and above.

The aim of the research was to evaluate the perceived success of the virtual learning
environment from the student perspective. Next, we analyze the results with the help of a
framework that was based on the D&M 2003 (DeLone & McLean, 2003). As the sample
included 35 respondents, also the statistical analysis is descriptive. In addition, the researcher
tried to figure out the possible relationship between the independent and dependent variables.

Tables and description presented in each section below are the results of data collection and
analysis processes:

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4.3. Data Analysis Pertinent to the Study

4.2.1. Descriptive Statistics Analysis of interrelated dimensions of information systems success

Table 4.2: Frequency, Percent, Mean and Standard Deviation Score for interrelated dimensions of IS success

Neither
Strongly Strongly Std.
Experience to use Information Disagree agree nor Agree Mean
disagree agree Deviation
Technology disagree

  Frq % Frq % Frq % Frq % Frq %

1 Perceptions of information quality
  It provides up-to-date information 2 5.71 5 14.29 5 14.29 15 42.86 8 22.86 3.63 1.165
  Information provided is clear 2 5.71 6 17.14 3 8.57 18 51.43 6 17.14 3.57 1.145
  It provides relevant information 1 2.86 4 11.43 4 11.43 16 45.71 10 28.57 3.86 1.061
  The SIGTAS’s information is reliable 1 2.86 4 11.43 5 14.29 14 40.00 11 31.43 3.86 1.089
  It provides sufficient information 2 5.71 1 2.86 11 31.43 16 45.71 5 14.29 3.60 .976
  I get the information I need in time   - 4 11.43 4 11.43 20 57.14 7 20.00 3.86 .879
2 Perceptions of system quality
  The SIGTAS is easy to use 4 11.43   - 2 5.71 25 71.43 4 11.43 3.71 1.073
  The SIGTAS is user friendly 1 2.86 5 14.29 7 20.00 20 57.14 2 5.71 3.49 .919
  The response time is acceptable 3 8.57 2 5.71 3 8.57 22 62.86 5 14.29 3.69 1.078
It is secured enough to conduct payment 1 2.86 - 8 22.86 23 65.71 3 8.57 3.77 .731
  transactions  
  I could use it at anytime, anywhere I want 5 14.29 4 11.43 11 31.43 13 37.14 2 5.71 3.09 1.147
  The SIGTAS’s user interface is attractive 4 11.43 6 17.14 4 11.43 16 45.71 5 14.29 3.34 1.259
The application is compatible with other - 6 17.14 4 11.43 23 65.71 2 5.71 3.60 .847
  applications  
3 Perceptions of service quality
15
 Neither
Strongly Strongly Std.
Experience to use Information Disagree agree nor Agree Mean
disagree agree Deviation
Technology disagree

  Frq % Frq % Frq % Frq % Frq %

  The SIGTAS provides dependable services   - 2 5.71 5 14.29 27 77.14 1 2.86 3.77 .598
  The SIGTAS provides rapid services 2 5.71 1 2.86 4 11.43 23 65.71 5 14.29 3.80 .933
  The SIGTAS gives me prompt service   - 2 5.71 4 11.43 25 71.43 4 11.43 3.89 .676
  Its service is responsive to my request   - 2 5.71 1 2.86 23 65.71 9 25.71 4.11 .718
  The SIGTAS’s empathy to my problems 1 2.86   - 3 8.57 26 74.29 5 14.29 3.97 .707
  It provides improved client relationship 1 2.86 4 11.43 3 8.57 24 68.57 3 8.57 3.69 .900
  It provides improved organizational image 1 2.86 1 2.86 4 11.43 25 71.43 4 11.43 3.86 .772
4 User satisfaction
  I am satisfied with the SIGTAS efficiency   -   - 1 2.86 18 51.43 16 45.71 4.43 .558
I am satisfied with the way that the - - 2 5.71 28 80.00 5 14.29 4.09 .445
  SIGTAS has carried out transactions.    
  I will use the SIGTAS continuous   -   -   - 9 25.71 26 74.29 4.74 .443
  My interaction with SIGTAS is satisfying   - 4 11.43 14 40.00 15 42.86 2 5.71 3.43 .778
5 Use
  The frequency of use is high   -   - 2 5.71 26 74.29 7 20.00 4.14 .494
  The application makes work interesting 2 5.71   -   - 27 77.14 6 17.14 4.00 .840
  I like working with the application 2 5.71 1 2.86 4 11.43 26 74.29 2 5.71 3.71 .860
I predict I would use the system in the next - - - 29 82.86 6 17.14 4.17 .382
  12 months      
The senior management has been helpful - - 8 22.86 17 48.57 10 28.57 4.06 .725
  in the use of this application    
In general, the organization has supported - - 4 11.43 14 40.00 17 48.57 4.37 .690
  the use of the application    
6 Net benefits
  The SIGTAS makes my job easier   -   - 8 22.86 16 45.71 11 31.43 4.09 .742

16
 Neither
Strongly Strongly Std.
Experience to use Information Disagree agree nor Agree Mean
disagree agree Deviation
Technology disagree

  Frq % Frq % Frq % Frq % Frq %

  The SIGTAS saves money 2 5.71 5 14.29 8 22.86 17 48.57 3 8.57 3.40 1.035
The SIGTAS enables me to accomplish - - 2 5.71 27 77.14 6 17.14 4.11 .471
  tasks more efficiently    
  The SIGTAS saves me time   -   - 9 25.71 18 51.43 8 22.86 3.97 .707
The SIGTAS reduces tax payment’s 3 8.57 3 8.57 6 17.14 17 48.57 6 17.14 3.57 1.145
  process
  The SIGTAS reduces risks   -   - 3 8.57 22 62.86 10 28.57 4.20 .584
7 Individual characteristics
  I have computer knowledge 1 2.86 3 8.57 6 17.14 8 22.86 17 48.57 4.06 1.136
If I heard about a new IT, I would look for 4 11.4 6 17.14 9 25.71 10 28.57 6 17.14 3.23 1.262
  ways to experiment with it 3
  I have an experience with the SIGTAS   -   - 4 11.43 24 68.57 7 20.00 4.09 .562
  I can use the SIGTAS by myself 1 2.86 3 8.57 4 11.43 10 28.57 17 48.57 4.11 1.105

17
As shown in Table 4.2, a descriptive statistics computation was done to obtain the frequency of
the. SIGTAS’ users responses to the questions in technical section and displayed in number and
percentage.

Among the interrelated dimensions of information systems success majority of respondent

agree on the Perceptions of information quality items with the mean of greater than 3.57,
showing the highest frequency response towards agreement. SIGTAS provides up-to-date
information (65.72%), Information provided is clear (68.57%), SIGTAS provides relevant
information (74.28%), SIGTAS’s information is reliable (71.43%), SIGTAS provides sufficient
information (60.0%) and I get the information I need in time (77.14%).

Concerning Perceptions of system quality the respondent agree with the mean value of greater
than 3. In Perceptions of system quality, the majority of respondents, 82.86% mentioned that the
SIGTAS is easy to use; 62.85% of the respondents agreed that the SIGTAS is user friendly;
77.15% of the respondents stated that the response time of the system is acceptable; 74.28% of
the respondents agreed that it is secured enough to conduct payment transactions; 60.0% of the
respondents stated that the SIGTAS’s user interface is attractive; and 71.42% of the respondents
also agreed that the application is compatible with other applications.

As we can see on the Perceptions of service quality item part majority of the respondent also
expressed their agreement. Regarding the services quality; 80.0% of the respondents agreed that
SIGTAS provides dependable services; while 80.0% of the respondents mentioned that SIGTAS
provides rapid services; 82.86% of the respondents agreed that SIGTAS gives me prompt
service; 91.42% of the respondents mentioned that SIGTAS’s service is responsive to my
request; the majority of the respondents, accounting for 77.14% and 82.76%, said that SIGTAS
provides improved client relationship and provides improved organizational image, respectively.

Moreover, 97.14% of the respondents agreed that they are satisfied with the SIGTAS efficiency;
97.14% of the respondents satisfied with the way that the SIGTAS has carried out transactions;
and 48.57% of them mentioned that their interaction with SIGTAS is satisfying.

Regarding Net benefits dimension of IS success, 77.14% of the respondents agreed that The
SIGTAS makes their job easier; 57.14% of the respondents mentioned that the system saves
money and 74.29% of them said that it saves time; 94.28% of the respondents mentioned that the
SIGTAS enables them to accomplish tasks more efficiently. Moreover, the majority of the
respondents, accounting for 91.43% and 65.17%, said that the system reduces risks and it
reduces tax payment’s process, respectively.

Table 4.3: Respondents’ Opinions by dimension of IS success

18
 Poor Indifferent Good
 
Frq % Frq % Frq %
Perceptions to Information 2
Quality 11 31.43 1 2.86 3 65.71
Perceptions of system quality 1
5 14.29 13 37.14 7 48.57
Perceptions of service 3
quality 1 2.86 3 8.57 1 88.57
User satisfaction 3
  -   - 5 100.00
Use 3
  -   - 5 100.00
Net benefits 3
  - 3 8.57 2 91.43
Individual characteristics 2
4 11.43 5 14.29 6 74.29

Table 4.3 shows the respondents’ opinions by each component of experiences in IS success. In
the table, total experience score of each component was computed to determine the respondents’
perception level towards use of the system they experienced.

Experience score was divided into three groups using best criteria values in table 4.2. Those
securing scores in the first range were labeled as having poor experience, the second range was
indifferent and the third range were labeled as having good experience.

First, for Perceptions to Information Quality, the majority of the respondents, accounting for
65.71%, showed good experience. Second, for Perceptions of System Quality it was noted that
about, 48.57% of the respondents showed good experience and 37.14% of them showed
indifferent. Third, 88.57% of the SIGTAS users showed good experiences regarding Perceptions
of Service Quality. Fourth, the entire respondents, 100% of them, showed good experiences of
User satisfaction and Use. Finally, 91.43% of the respondents also showed good experiences
with Net benefits.

4.4. The Relationship between Independent and Dependent Variables

DeLone and McLean (1992,2003) emphasize that there are relations between the measures. The
relationships should be tested but DeLone and McLean do not introduce the desired testing
method.

In our research we analyzed the relationships by interpreting the received responses. This
was reasonable because our material consisted of 35 fulfilled responses. The

19
interpretation was done by looking first at the relationship of ‘Information Quality’,
‘System Quality’ and ‘Service Quality’ with ‘Use’ and ‘Use Satisfaction’. After that, ‘Use’
and ‘Use Satisfaction’ was examined in relation with ‘Net Benefits’. Finally we examined
relationship between ‘Use’ and ‘Use Satisfaction’. The relationships were searched by
comparing given responses with each other and by scrutinizing if positive values given in one
measure led to positive values in the other measure.

a) Pearson Correlation analysis

According to Shukran (2003), the relationship is expressed by value within the range -1.00 to +
1.00 as Pearson product–moment indicates. Pearson correlation is +1 in the case of a perfect
increasing (positive) linear relationship (correlation), -1 and 1 in all other case indicating the
degree of linear dependency between variable. To determine the relationship between
interrelated dimensions of information systems success (Information quality, System Quality and
Service Quality) and User Satisfaction, Use and Net Benefit, Pearson correlation was computed.
Table 4.5, presents the results of Pearson correlation on the relationship between variables.

User
Net
IS success dimensions satisfactio Use
benefits
n
Perceptions to Information Pearson Correlation .204 .193 .543**
Quality Sig. (2-tailed) .241 .267 .001
N 35 35 35
Perceptions of system quality Pearson Correlation .380* .377* .049
Sig. (2-tailed) .024 .026 .779
N 35 35 35
Perceptions of service quality Pearson Correlation .182 .533** .097
Sig. (2-tailed) .295 .001 .580
N 35 35 35
User satisfaction Pearson Correlation 1 .299 .275
Sig. (2-tailed)   .081 .109
N 35 35 35
Use Pearson Correlation .299 1 .255
Sig. (2-tailed) .081   .139
N 35 35 35
Net benefits Pearson Correlation .275 .255 1
Sig. (2-tailed) .109 .139  
N 35 35 35
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).

i) IS success dimensions Vs User satisfaction

20
According to the Table 4.5, there is a significant positive relationship between Perceptions of
system quality and user satisfaction, the highest correlation is between perceptions of system
quality and user satisfaction (0.380) other dimension has significant relation.

ii) IS success dimensions Vs Use

The Table also show that, there is a significant positive relationship between the perceptions of
system quality and Use & between perceptions of service quality and Use, the highest correlation
is between perceptions of service between quality and Use (0.533) followed by Perceptions to
system quality (0.377).
iii) IS success dimensions Vs Net Benefit

Concerning the IS success dimension Vs Net Benefit, there is a significant positive relationship
between Perceptions to information quality and Net Benefit, the highest correlation is between
perceptions of information quality and Net Benefit (0.543) others has no significant relation.

b) Multiple Regression Analysis

Multiple regressions are the most common and widely used to analyze the relationship between a
single continues dependent variable and multiple continues on categorical independent variable
(George et al, 2003). In this study multiple regression analysis was employed to examine the
effect of IS success dimensions on User satisfaction, Use and Net Benefit.
i) IS success dimensions Vs User satisfaction

The following table presents the results of multiple regressions analysis. Here the squared
multiple correlation coefficients (R2) which tells the level of variance in the dependent variable
(User satisfaction) that is explained by the model.
Table 4.6 Model Summary

R Adjusted R Std. Error of the

Model R
Square Square Estimate

1 .427a .183 .104 .23509

a. Predictors: (Constant), Perceptions of service quality, Perceptions of
system quality, Perceptions to Information Quality

The results of multiple regressions, as presented in table 4.6, above, revealed only 18.3% of the
variance in user satisfaction can be predicted by the IS success dimension (perceptions to
information quality, perceptions of system quality, and Perceptions of service quality) offered by
the ERCA branch office.

Table 4.7: Regression results of each IS success dimensions Vs User Satisfaction

21
 Unstandardized Standardized
Coefficients Coefficients
Std.
Model B Error Beta t Sig.
1 (Constant) 3.130 .487   6.427 .000

Perceptions to .075 .070 .184 1.082 .288

Information
Quality
Perceptions of .192 .004 .367 2.179 .037
system quality
Perceptions of .021 .118 .032 .180 .858
service quality
a. Dependent Variable: User satisfaction
Based on the table 4.5, show the standardize beta coefficient, which tell us the unique
contribution of each factor to the model. A high beta value and a small p value (<.005) indicate
the predictor variable has made a significance statistical contribution to the model. On the other
hand, a small beta value and a high p value (p >.005) indicate the predictor variable has little or
no significant contribution to the model. (Ggorge et al., (2003) Table 4.5, also indicate that
Perceptions of system quality have a significant influence on uses’ satisfaction at 95%
confidence level. The significant service quality factors have been included for the establishment
of the function. The established regression function is:

Y=3.130+0.367X1

ii) IS success dimensions Vs Use

Table 4.8 Model Summary

Adjusted R Std. Error of the

Model R R Square Square Estimate
1 .590a .348 .285 .26556
a. Predictors: (Constant), Perceptions of service quality,
Perceptions of system quality, Percetion to Information Quality

The results of multiple regressions, as presented in table 4.7, above, indicated that perceptions to
information quality, perceptions of system quality, and Perceptions of service quality combined
together to contribute only 34.8% of the variance in Use.

Table 4.9: Regression results of each IS success dimensions Vs Use

22
 Standardize
Unstandardized d
Coefficients Coefficients
Std.
Model B Error Beta t Sig.
1 (Constant) 1.894 .550   3.443 .002

Percetion to .027 .079 .051 .338 .738

Information
Quality

Perceptions .171 .100 .258 1.718 .096

of system
quality

Perceptions .382 .133 .451 2.863 .007

of service
quality

a. Dependent Variable: Use

Based on the table 4.5, show the standardize beta coefficient there is a significant positive
relationship between the perceptions of system quality and Use & between perceptions of service
quality and Use, the highest correlation is between perceptions of service quality and Use (0.533)
followed by Perceptions to system quality and Use (0.377).

The significant service quality factors have been included for the establishment of the function.
The established regression function is:
Y=1.894+0.258X1+0.451X2
iii) IS success dimensions Vs Net Benefit

Table 4.10 Model Summary

Adjusted R Std. Error of

Model R R Square
Square the Estimate
1 .550a .303 .235 .26648
a. Predictors: (Constant), Perceptions of service quality, Perceptions of
system quality, Perception to Information Quality

The results of multiple regressions, as presented in table 4.10, above, indicated that the only IS
success dimension that significantly contribute the variance in Net Benefit is perceptions to
information quality which accounts about 30.3%.

23
Table 4.11: Regression results of each IS success dimensions Vs Net Benefit

Coefficientsa
Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 2.981 .552   5.401 .000
Perception to Information .285 .079 .568 3.607 .001
Quality
Perceptions of system .036 .100 .057 .363 .719
quality
Perceptions of service -.072 .134 -.087 -.534 .597
quality
a. Dependent Variable: Net benefits

On the bases of table 4.5, there is a significant positive relationship between the perceptions of
information quality and Net Benefit, the highest correlation is between perceptions of service
quality and Use (0.543).

The significant service quality factors have been included for the establishment of the function.
The established regression function is:
Y=2.981+0.568X1

4.5. Summary of findings

The result of this study indicates that
 Perceptions of system quality have a positive and significant effect on User
satisfaction
 Perceptions of system quality and Perceptions of service quality have a positive and
significant effect on Use
 Perceptions to Information Quality have a positive and significant effect on Net
Benefit
On the other hand,
 Perceptions to information quality and perceptions of service quality have no
significant effect on User Satisfaction.
 Perceptions to information quality has no significant effect on Use
 Perceptions of system quality and perceptions of service quality have no significant
effect on Net Benefit
Hypotheses testing

24
In the earlier section we have identifies to test 7 hypotheses. Hypothesis testing is based on
standardized coefficients beta with 95% confidence level to test whether the hypotheses are
rejected or not.

Hypothesis 1
H1: There is a significant, positive relationship between Information Quality and User
Satisfaction
The results of multiple regressions, as presented in table 4.7.above, revealed that
Information Quality have no significant effect on User satisfaction at 95%
confidence level. Therefore, the researcher may reject the null hypothesis.
H2: There is a significant, positive relationship between System Quality and User
Satisfaction
The results of multiple regressions, as presented in table 4.7.above, revealed that
System Quality have a positive and significant effect on User satisfaction with a
standardize coefficient beta value ,(.367), at 95% confidence level. Therefore, the
researcher may accept the null hypothesis.
H3: There is a significant, positive relationship between Service Quality and User
Satisfaction
The results of multiple regressions, as presented in table 4.7.above, revealed that
Service Quality have no significant effect on User satisfaction. Therefore, the
researcher may reject the null hypothesis.
H4: There is a significant, positive relationship between Information Quality and Use
Perceptions to information quality has no significant effect on Use, so reject the
null hypothesis.
H5: There is a significant, positive relationship between System Quality and Use
Perceptions of system quality have a positive and significant effect on Use, so
accept the null hypothesis.
H6: There is a significant, positive relationship between Service Quality and Use
Perceptions of Service quality have a positive and significant effect on Use, so
accept the null hypothesis.
H7: There is a significant, positive relationship between Use and Net Benefits
Results of Pearson correlation on the relationship between variables in Table 4.5
indicates that there is no significant relation between Use and Net Benefits, so
reject the null hypothesis.

25
 Chapter Five
Conclusions and and recommendations
5.1. Conclusions
The main Objective of this survey is to evaluate the success of Standard Integrated Government
Tax Administration System (SIGTAS) from the users’ perspective using a DeLone & McLean IS
success model (2003) as the theoretical framework. The success of this SIGTAS is investigated
using DeLone & McLean IS success model. Model formulated here features constructs such as
System Quality, Service Quality, and Information Quality.

In our research we analyzed the relationships by interpreting the received responses. This
was reasonable because our material consisted of 35 fulfilled responses. The
interpretation was done by looking first at the relationship of ‘Information Quality’,
‘System Quality’ and ‘Service Quality’ with ‘Use’ and ‘Use Satisfaction’. After that, ‘Use’
and ‘Use Satisfaction’ was examined in relation with ‘Net Benefits’. Finally we examined
relationship between ‘Use’ and ‘Use Satisfaction’. The relationships were searched by
comparing given responses with each other and by scrutinizing if positive values given in one
measure led to positive values in the other measure.

Table 4.3 shows that the majority of the respondents about perceptions to Information Quality,
accounting for 65.71%, showed good experience. Second, for Perceptions of System Quality it
was noted that about, 48.57% of the respondents showed good experience and 37.14% of them
showed indifferent. Third, 88.57% of the SIGTAS users showed good experiences regarding
Perceptions of Service Quality. Fourth, the entire respondents, 100% of them, showed good
experiences of User satisfaction and Use. Finally, 91.43% of the respondents also showed good
experiences with Net benefits.

The result of this study indicates that perceptions of system quality have a positive and
significant effect on User satisfaction. On the other hand perceptions of system quality and
Perceptions of service quality have a positive and significant effect on Use. Perceptions to
Information Quality also have a positive and significant effect on Net Benefit

5.2. Summary of Identified Gaps

Even if the majority of respondent are satisfied with the use of the SIGTAS; some respondents
emphasize on the need of SIGTAS to be updated since it is not upgraded after its first
installation. The researchers suggest that, the refresher training has to be given to technical staffs
that are using the system.

26
5.3. Way forward/ recommendations
For improving the usage of the system, Based on the findings and conclusions of the study, the
researcher forwards the following recommendations to ERCA.

 Use of SIGTAS in ERCA were relatively good, the staffs were good in using the system,
the authority has up to date computers, visually attractive and safety of the transaction.
However, this should not mean it lasts forever. So there is a need for management bodies
to evaluate their IS success status constantly and work for continuous improvements.

 The response shows that, some respondents indicate that the system is becoming older, so
it needs upgrading as some service variables missing. In order to incorporate such
variables research has to be conducted by qualified personnel to enable it reflect the
current situation. Accordingly provide continues training program to upgrade staffs’ skill.

27
References
Geoffrey Marczyk, David DeMatteo, and David Festinger, Essentials of Research Design and
Methodology. John Wiley & Sons, Inc., Hoboken, New Jersey, Canada.

U Bhojanna, 2007, Research Methods for Management, Excel Books Private limited, New
Delhi

C.R. KOTHARI, May 1990, Research Methodology Methods and Technique, New Age
International (P) Ltd., Publishers, New Delhi

Mark Saunders,Philip Lewis and Adrian Thornhill, 2009, Research Methods for Business
Students, Rotolito Lombarda, Italy

Yamane Taro, 1967. Statistics, An Introductory Analysis, 2nd Ed., New York: Harper and Row

Cochran, W. G. 1963. Sampling Techniques, 2nd Ed., New York: John Wiley and Sons, Inc.

GfK Polonia, November 2013 , Analysis of sample size in consumer surveys ,

Grant N. Marshall and Ron D. Hays, 1994. The Patient Satisfaction Questionnaire (PSQ-18
and PSQ-III) , Santa Monica,

Gordana Platiša, Neđo Balaban, April 2009, Methodological Approaches to Evaluation of

Information System Functionality Performances and Importance of Successfulness
Factors Analysis

Ali Bakhit Jaafreh (PhD), 2017, Evaluation Information System Success: Applied DeLone and
McLean Information System Success Model in Context Banking System in KSA

Raija Halonen, Delone & mclean success model as a descriptive tool in evaluating a virtual
learning environment, Vol. 6 Issue.2

Peter B. Seddon, a partial test and development of delone and mclean's model of is success, Vol
4 No. 1

Babur Hayat Malik Cai Shuqin, 2016, Examining Success of Land Record Information
Systems (LRMIS) in Pakistan: Validating an incorporated IS success model, vol.12,
No.2 ISSN: 1857 – 7881 (Print),

Vachiraporn Khayun and Peter Ractham, 2011, Measuring e-Excise Tax Success Factors:
Applying the DeLone & McLean Information Systems Success Model,

Chiotaki Nikomacheia, 2005, EVALUATION OF HOSPITAL INFORMATION SYSTEMS

SIGTAS User Guide, May 2010, Ethiopian Revenues and Customs Authority,

28
Annex I : Survey Questionnaires
Part I - Socio-Demographic Characteristic
1. Gender

Male ☐ Female ☐

2. What is your age?

<18 ☐ 18-30 ☐ 31-40 ☐ 41-50 ☐ 51-60 ☐ > 60 ☐

4. What is the highest formal schooling you have completed?

High school ☐ Post-graduate ☐ Diploma ☐

BA/BSC ☐ MA/MSC ☐ PHD ☐
5. How many years of experience do you have using Information technology? ☐ Years
6. The department you work in
7. Level of Management you work in
8. Please check the type of you jobs
☐ Field service ☐ Middle-level Manager ☐ Office/Clerical ☐ Professional

☐ Supervisor ☐ Technical Professional ☐ Director ☐ Other

9. What are applications that you use at work (list all)
10. How often on average do you use SIGTAS?
☐ Once a month ☐ A few time a month ☐ A few time a week ☐ Once a week

☐ Once a day ☐ Several times a day

Part II- Technical questions:
Please write (✓) in the box that is appropriate for you. Note that the questions in this section are about
the system the user .

Strongl Strongly
Items Agree Uncertain Disagree
y Agree Disagree
Perceptions of information quality
1 The SIGTAS provides up-to-date
information
2 Information provided by the
SIGTAS is clear.
3 The SIGTAS will provide relevant
information about transactions.
4 The SIGTAS’s information is
reliable.

29
 Strongl Strongly
Items Agree Uncertain Disagree
y Agree Disagree
5 The SIGTAS provides sufficient
information.
6 Through the SIGTAS, I get the
information I need in time.
Perceptions of system quality
7 The SIGTAS is easy to use.
8 The SIGTAS is user friendly.
9 The response time of the SIGTAS
is acceptable.
10 I would find the SIGTAS secure
enough to conduct payment
transactions.
11 I could use the SIGTAS at
anytime, anywhere I want.
12 The SIGTAS’s user interface is
attractive
13 The application is compatible
with other applications
Perceptions of service quality
14 The SIGTAS provides dependable
services.
15 The SIGTAS provides rapid
services.
16 The SIGTAS gives me prompt
service.
17 The SIGTAS’s service is
responsive to my request.
18 The SIGTAS’s empathy to my
problems.
19 The SIGTAS provides improved
client relationship
20 The SIGTAS provides improved
organizational image
User satisfaction
21 I am satisfied with the SIGTAS
efficiency.
22 I am satisfied with the way that
the SIGTAS has carried out
transactions.
23 I will use the SIGTAS continuous.
24 Overall, my interaction with
SIGTAS is satisfying
Use
30
 Strongl Strongly
Items Agree Uncertain Disagree
y Agree Disagree
25 The frequency of use with the
SIGTAS is high.
26 The application makes work
interesting
27 I like working with the
application
28 I predict I would use the system
in the next 12 months
29 The senior management of this
organization has been helpful in
the use of this application
30 In general, the organization has
supported the use of the
application
Net benefits
31 The SIGTAS makes my job easier.
32 The SIGTAS saves money
33 The SIGTAS enables me to
accomplish tasks more
efficiently.
34 The SIGTAS saves me time.
35 The SIGTAS reduces tax
payment’s process.
36 The SIGTAS reduces risks.
37 The SIGTAS enable me more
alternatives in tax payment.
Individual characteristics
38 I have computer knowledge.
39 If I heard about a new IT, I
would look for ways to
experiment with it.
40 I have an experience with the
SIGTAS.
41 I can use the SIGTAS by myself.

Part III. Suggestions or Comments for the Improvement of the system:

_____________________________________________________________________________________
_____________________________________________________________________________________
_____________________________________________________________________________________
_____________________________________________________________________________

31