Factors Contributing to the Success of Local Government Revenue Collection Information System (LGRCIS) in Local Government Authorities: A Case of Ludewa District Council, Tanzania

The implementation of the government e-payment gateway (GePG) has enabled central government authorities and agencies to enhance their revenue generation. However, the adoption of this technology has presented various issues that may prove difficult for local government authorities (LGAs) to address without the implementation of specific methods and tactics. The objective of this study was to assess the factors that contribute to the effective implementation of Local Government Revenue Collection Information Systems (LGRCIS) in local government authorities (LGAs). The study examined the contribution of technology to the effective adoption of Local Government Revenue Collection Information Systems (LGRCIS) in Local Government Authorities (LGAs), conducted at Ludewa District Council with a sample size of 75 respondents using a cross-sectional research strategy. Specifically, the study sought to examine the contribution of economic factors to the successful implementation of LGRCIS in the LGAs, the contribution of technological factors to the successful implementation of LGRCIS in the LGAs, and the contribution of institutional factors to the successful implementation of LGRCIS in the LGAs. Guided by the Diffusion of Innovations (DOI) theory, the study employed purposive and simple random sampling techniques to select respondents. Primary data was gathered through questionnaires and interviews. The target population included 212 council employees, focussing on departments such as finance, procurement, logistics, and land, along with revenue collection officers and community representatives. Data analysis involved both qualitative and quantitative approaches, using SPSS for descriptive analysis and thematic analysis for interview data. Findings indicated that technological factors significantly influence the successful implementation of LGRCIS, and recommendations included eliminating taxes on revenue collection facilities and providing training programs for revenue officers to enhance technology adoption. Therefore, the study concluded that effective adoption of technological innovation does not occur in a vacuum; there must be effective strategies to address the factors that enhance the adoption of technological innovation. Results from the field indicate that these factors play a significant role in enhancing the adoption of LGRCIS technology within Local Government Authorities (LGAs). Technological factors significantly contribute to enhancing revenue collection capabilities, and revenue collection institutions need to employ innovations like LGRCIS to bolster their ability to collect revenues from various economic sources.