Determinants of Tax Compliance among Small and Medium Enterprises in Bungoman County, Kenya

Taxation is the main source of revenue to any government, since it the only stable flow of revenue that is predictable. a large segment of the informal sector, especially the smes in Bungoma county exhibit low tax compliance levels. the purpose of the study was to investigate the determinants of tax compliance among smes in Bungoma county. the study was guided by the following objective;  to determine the effect of cost on tax compliance among smes in Bungoma county.  The study applied a descriptive survey design of all the SMEs in Bungoma county. According to, Nteere et al (2012), and Creswell (2005), descriptive survey design enables the researcher to collect, analyze and link both qualitative and quantitative data in a single study. The population of the study consisted of all the SMEs in Bungoma County. A total of 170 SMEs in Bungoma County were targeted for the study. With a sample of size of 227 respondents. Closed-ended questionnaires covered all the issues relating to the causes of low tax compliance among SMEs in Bungoma County were personally administered the questionnaires to the respondents 227 managers, 1 from each of the sampled organizations in sectors. Pilot test was done to verify the reliability and validity of the research instrument. The data collected was analyzed using descriptive statistics, correlations, and linear regression analysis.  Results showed that there was a significant influence of cost on tax compliance in Bungoma County.  From study findings and earlier discussion, it was noted that cost influence tax compliance negatively and significantly contributing 9.6% variability to tax compliance by SMEs when other factors are held constant.  The Kenya Revenue Authority should consider revising the cost of tax product downwards. Additionally, Kenya Revenue Authority should make the tax filing process convenient, easy and costless. Similarly, Kenya revenue authority, should not impose penalties on late filing of taxes. The tax computation should be as easy as possible to enhance eligible tax payers’ compliance. Keywords: Tax Compliance, Cos

Influence of Strategic Management Practices on Organisational Performance of Kenya Power and Lighting Company

KPLC has over the years tried to improve service delivery by introducing new services like prepaid metering as well as improve customer satisfaction by ensuring timely responses to customers complaints. All these are attempts by KPLC to strategically position themselves in the market so as to gain competitive advantage. The objective of the study was to assess the influence of strategic management practices on organisational performance of Kenya Power and Lighting Company, Kitale.This study was guided by the following specific objectives to: determine the influence of strategic leadership on organisational performance of Kenya Power and Lighting Company, Kitale. The study used descriptive research design.The target population comprised a total of all the management and staff of Kenya Power and Lighting Company, Kitale Branch. This study employed stratified and simple random sampling techniques as well as purposive sampling.The sample size for the study comprised of all 133 respondents. The main data collection tool was questionnaire. Collected data was analyzed using Statistical Package for Social Sciences (SPSS 23). Pearson correlation and multiple linear regression was used to test the relationship between variables in the study hypotheses.Analyzed data was presented descriptively using tables, graphs and pie charts.There exist a positive relationship between strategic leadership and organisational performance. KPLC Kitale Branch had proper and effective leadership which offered strategies to sustain the organisation and enhanced organisational performance. Leadership of the organisation encouraged accountability, emphasised on customer satisfaction. However, the leadership of the organisation did not practice democracy, did not focused on employee empowerment and it was not always prompt in making decisions or responding to issues. The study recommended that; the leadership team should encourage democracy in the organisation, be prompt in responding to issues affecting the organisation as well as empower their employee to enhance organisational performance among others Keywords: Strategic Management Practices, Leadershi

Effect of Training on the Achievement of National Government Constituency Development Fund Projects: A Survey of Kapenguria Constituency in West Pokot County

The purpose of the study was to analyze the effect of training on the achievement of National Government constituency development fund projects. The study was guided by the;   theory of change, Stakeholders theory and Equity theory. The research design used was the descriptive survey research design with the target population being the fund manager, constituency development fund committee members, the project management committee members and the National Government constituency development fund employees totaling to 139 respondents. Sample size formula of 30% of the target population was used to arrive at a sample size 42 respondents. The study used structured questionnaires as data collection instruments using Likert scale technique. The data was analyzed by the regression tools and ANOVA using the Statistical Package for Social Sciences (SPSS) version 22. Both correlation coefficient and regression analysis and the ANOVA test were established in order to statistically determine the relationship between the independent variables and dependent variable. The findings showed that the regression effect was statistically significant and indicated a reliable prediction of the dependent variable. The F calculated (F =3.859) which was greater than 5% level of significance that showed the overall model was significant where the independent variables explained 53.5% of the achievement of the NGCDF projects in Kapenguria constituency. The study was significant to Kapenguria constituency development fund  management and committees as well as the stakeholders as it gave insights on determinants of monitoring and evaluation function in the achievement of NGCDF projects. Secondly, since there has been no research conducted on the same in the constituency, it  was to add to the body of knowledge and help the monitoring and evaluation team  to come up with a framework  which can be replicated in other constituencies. Keywords: Training, Monitoring and Evalualion,  and Achievement

Determinants of Decentralization of Authority on Employee Performance at Kitale National Polytechnic

The study aimed at analyzing the determinants of decentralization of authority on employees’ performance in Kitale National Polytechnic. Employees’ play a significant role in achieving the goals of an institution. The study was guided by the following research objectives: - to determine the determinants of training on employee’s performance at Kitale National Polytechnic, to evaluate the determinants of motivation on employee’s performance at Kitale National Polytechnic, to examine the determinants of working environment on employee’s performance at Kitale National Polytechnic and to establish the effect of organizational culture on employee’s performance at Kitale National Polytechnic. The study was conducted through a descriptive research design. One hundred and ninety one employees’ of Kitale National Polytechnic was the target population. The whole population will form the sample size. A questionnaire will be the main tool for primary data collection. Descriptive and inferential statistics and regression analysis was used in interpreting the collected data. The study utilized both primary and secondary data. Validity was done by pre-testing the questionnaires using a sample of respondents’ from employees in Kitale National Polytechnic. Reliability was through test retest method and by applying Cronbachs alpha coefficient of 0.7 which is acceptable. Data analysis was done through descriptive and inferential statistics which included mean, standard deviation and multiple regression analysis.The study was able to answer the hurdles that employees’ face while performing decentralized tasks. The findings established in this study created a path to improve performance of employees’ not only in Kitale National Polytechnic but all the national polytechnics in Kenya. Keywords : Decentralization, Employee Training

Determinants of Effective Management of Telecommunication Network Maintenance Projects under Safaricom Limited. A Case Study of Turkana County

The study was aimed at assessing the determinants of effective management of telecommunication network maintenance projects under Safaricom limited in Turkana County. The study’s specific objective was determine the effect of technology capability on performance of telecommunication network maintenance projects under Safaricom Limited Kenya.  The study was informed by systems theory, maintenance jungle theory and human capital theory. Descriptive research design was used in this study.  The researcher used questionnaires as a tool for data collection In order to test the reliability of the instrument, the Cronbach alpha test which is a measure of internal consistency was used in which closely relates a set of items are taken as a group. Descriptive statistical procedures including cross-tabulations and frequency distributions were used, inferential statistical analysis which included multiple regression model and bi-variate correlation analysis was also used. The target population was two managers and 31 technicians supporting the project in Turkana County. Purposive sampling technique was used to select the project managers and financial managers to participate in the study. The data was analyzed by the regression tools and ANOVA using the Statistical Package for Social Sciences (SPSS) version 22. Both correlation coefficient and regression analysis and the ANOVA test were established in order to statistically determine the relationship between the independent variable and dependent variable. The findings showed that the regression effect was statistically significant and indicated a reliable prediction of the dependent variable. The F calculated (F =22.755) which was greater than 5% level of significance that showed the overall model was significant where the independent variables explained 83.2% of the effective management of telecommunication network maintenance projects. The findings from this study would therefore be of importance because they would have the capacity of being used to formulate positive fiscal policies which are relevant and sensitive to the forces influencing the telecommunication industry performance in Kenya. The study would be beneficial to various stakeholders; it will be a source of information to the telecommunication sector as they would be able to evaluate the logistics, practices and performance. To the academicians the study would contribute to the existing literature in the field of project management. It should also act as a stimulus for further research to refine and extend the present study especially in Kenya

Factors Influencing Financial Performance of Commercial Banks in Kitale Town, Kenya

The study aims at establishing the factors influencing financial performance of Commercial Banks in Kitale Town, Kenya. The study was guided by the following sPecifIC objective;to  establishing the influence of liquidity management on financial performance of Commercial Banks in Kitale. The study was important because it would assist Central bank of Kenya as the regulator in implementing supervision, to the government in determination and establishment of a stronger regulatory and legal framework for the Banking industry in Kenya.  This study adopted descriptive research design. The target population of the study was all the 14 commercial Banks operating in Kitale Town. Census was applied on all 42  employees from each bank which included the finance manager, business development manager and risk manager. This study used primary data specifically a structured questionnaire. The questionnaire comprised of both open and closed ended questions. Data was analyzed quantitatively and presented descriptively and illustrated by use of tables and charts. Descriptive statistics such as  percentages, mean, trends and standard deviation was computed to describe the characteristics of the variables of interest while in  inferential statistics, corelation, multiple regression analysiswas used to establish the nature and magnitude of the relationships between the variable and to test the hypothesized relationships. Coefficient of determination (R2) was used to measure the amount of variation in the dependent variable explained by the independent variable. All the analysis was done using SPSS statistical package. The results of data analysis were presented using figures and tables for easy understanding and interpretation. The study findings indicated that liquidity management had a positive and significant effect on financial performance. Results indicated that 95.1% of the variations in financial performancewas jointly accounted for by the variations in liquidity management. The study concludes that management liquidity management were statistically significant in explaining financial performance. The study recommends that commercial banks should invest in other lines of business for example product diversification and investments to supplement their income from core business. This will boost their stability and contribute to profitability. Keywords: Liquidity Management, Banks Performanc

Effect of Risk Management Practices on Financial Performance in Kenya Commercial Banks

The purpose of this study was to investigate the effect of risk management practices on Commercial Banks performance. Mixed method of research design was used and data was collected using questionnaires and interview schedules.  Target population was 43 licensed Commercial Banks in Kenya from which one hundred and thirty three (133) managers were randomly selected to form sample size. Cronbach test of 0.874 was obtained and validity of the research instruments was ensured through content, criterion and construct validity testing. Data was analyzed using descriptive statistics and inferential statistics which included correlation analysis, bivariate regression analysis and multiple regression analysis. The study established a positive statistically significant relationship between risk management practices and financial performance. The risk management practices explained 62.2% of the changes in the financial performance in commercial banks in Kenya. It’s recommended that, risk management framework should be adopted in financial institutions to enable them proactively mitigate risks. Keywords: Risk management practices, financial performance, Commercial Banks

Factors Influencing Effective Community Participation in Water Projects: A Survey of Water Mission Funded Projects in West Pokot County-Kenya

The purpose of the study was to investigate the factors influencing effective community participation on water project. The study was guided by The following objective; to establish the effect of socio-economic factors on effective community participation The study was guided by community participation theory. The study employed a descriptive survey research design. The target population for the study included management committee and the local community members.The sample size for the study comprised of 164 community members and eighteen management committee members. The study used stratified random sampling technique and purposive sampling. Data was collected using semi-structured questionnaires and interview schedule. Data was analyzed using Statistical Package for Social Sciences. It is assumed that the findings of the study would significantly contribute towards rural development by acting as a benchmark for identifying loopholes and corrective measures at policy level on water projects to achieve the Millennium Development Goal of provision of safe and clean water to all by the year 2030. The study findings indicated that socio-economic factors influenced effective community participation of funded water projects in West Pokot.The study findings showed that a significant number of the respondents 57.8 percent agreed thatlanguage barrier during project discussion forums hindered effective community participation, 63.8 percent agreed that nomadism among the Pokots affected effective community participation, 61.8 percent agreed that education level of the community members determined the level of community participation, 74.4 percent agreed that there was proper and effective community leadership that promoted community participation, 71.0 percent agreed that majority of the active community members were economically challenged and 85.8 percent agreed that water project had positively transformed health, water and sanitation practices in the region while 81.8 percent agreed that the level of community awareness on the importance of water projects influenced effective community participation. Results from testing the hypothesis indicated that p-value of 0.000and the null hypothesis was rejected. Pearson Correlation coefficient (r-value) is 0.544, which represented a positive but average relationship between socio-economic factors and effective community participation. Therefore, the study concluded that socio-economic factors had a significant effect on effective community participation in water funded projects in West Pokot.The study found out socio-economic Keywords: Community Participation, Socio-economic factors

Effects of Management Commitment on Financial Performance of Private Schools: A Survey of Selected Schools in Trans-Nzoia County, Kenya

The aim of this study was to examine the effect of management commitment on financial performance of private schools in Transnzoia County The study was conducted through a descriptive research design. In this study the target population was all the directors and employees of selected twenty five private schools in Transnzoia County. For the purpose of this study, the researcher used both primary and secondary data. The secondary data was obtained from comprehensive archived sources namely published material, journals, internet sources and books while primary data was collected by the use of questionnaires. Descriptive analysis was employed to analyse qualitative data. Pearson correlation coefficients were constructed to test the relationship between the dependent and independent variable. The findings were presented in the form of frequency distribution tables. The findings of this study indicated that all the study variables management commitment (r=0.798, p=0.000) training (r=0.868, p=0.000), monitoring and evaluation (r=0.776, p=0.000) and organization policies & structure (r=0.819, p=0.000) had a significant relationship with financial performance. Based on the findings of this study, it was recommended that Private schools in Transnzoia County should invest more in staff development, they should ensure effective budgeting process is facilitated through capacity building, robust systems and processes and prioritization All stakeholders should get involved in budget execution in enhancing the overall budget control process and there is need to establish a strong link between the planning process and the budget control process. Schools need to adopt a medium term plan to define priorities for their daily tasks. The study lastly recommended that further research be doneon the same field but in other sectors or organizations another should focus on other determinants’ of budget control. Keywords: Management Commitment, Financial Performance, Budget Control

Determinants of Effective Balanced Scorecard on Microfinance Banks Performance in Kenya: A Case Study of Kenya Women Microfinance Bank in Kisumu City

Microfinance has been acknowledged worldwide as a means to alleviate poverty in many parts of the world. Microfinance institutions bridge the gap between the poor and financial services. The purpose of the study was to assess the Determinants of effective balance scorecard on microfinance bank performance. The specific objective was to determine the effect of organizational learning on microfinance bank performance. The study adopted descriptive design with purposive sampling in selection of the Microfinance Banks (MFBs) that were willing to participate in the study. A structured questionnaire was administered to 30 employees, eight of whom were department heads. An exit interview was then conducted among 100 customers at the banking hall. A pilot study was conducted before data collection with a 10% representative sample. Validity was achieved through use of experts to assess the work and Cronbach alpha for reliability of the instruments. Descriptive statistics and likert scale were used to define the data. The findings of this study revealed a high index in customer satisfaction (94%) and employee satisfaction of 53%. Most of the gaps identified were in the internal business processes where ICT adoption for automation of processes was highly recommended to reduce the time taken to process loans and ATM cards. From the employee perspective, there was need to provide more training opportunities including creating the general awareness of the BSC among employees. The study concluded that overall, KWFT is performing above average in most of the components of the BSC. From the findings, results on organizational learning revealed that it had an association with factors influencing balance scorecard on performance of MFBs.Keywords: Balance Scorecard, Organizational Learning, Microfinance Banks Performanc