Factors Influencing Usage Of Electronic Fiscal Devices Among Small Restaurants In Dodoma City

ABSTRACT

The general objective of this study was to examinethe factors influencing usage of Electronic Fiscal Devices among small restaurants in Dodoma City. Specifically, it was designed to fulfil three objectives,namely to determinethe influence of organizational factors on the usage of EFDs insmall restaurants, to examine the influence of individual factors on the usage of EFDsin small restaurants and to find out perceptions on usage of EFDs among small restaurant ownersin Dodoma City. The study employed a descriptive explanatory research design coupled with mixedmethod approach to generate and analyse data from both113 restaurant ownersand 4 TRA officials within Dodoma City. Data were collected through a self-administered questionnaires and interviews in which quantitative data were subjected to quantitative analysis using binary logistic regression modelwiththe help of SPSS softwareVersion 25 forspecific objective one and two. Thequalitative data were also analysedin objective three through content analysis. The findings of the study revealedthat usage of EFD was significantly higher among the restaurantswhich their customers demand receipts than restaurants which their customers do not demand receipts.Moreover, the analysis revealed that the usage of EFD was significantly higher among the restaurants whichstarted business before 2016 as compared to those business whichstarted business during 2019.Though not significant but they had higher EFD usage than the restaurants which started business before 2016 (b= 0.0972,p = 0.6603).Further analysis revealed that EFD usage among small restaurants was positively and significantly influenced by perceived usefulness of EFDand perceived ease of use respectively.Similarly,findings of the studyontraining and gender of the respondentsassociated significantly with the EFD usage in small restaurants in Dodoma City. Based on the findingsof the study, theGovernment is advised to solve the dependency challenge of EFDs on electricity, to developcontinued training and taking necessary measures for the novice restaurants to ensure that they observe the rules and regulations particularly on the use of EFD but not limited to tax compliance only.