DETERMINANTS OF REVENUE COLLECTION PERFORMANCE (CASE OF WOLDIA CITY REVENUE OFFICE)

ABSTRACT The main objective of the study was to analyze the determinants that affect tax collection in woldia city revenue office. The study employed both explanatory and descriptive research strategies in addition to quantitative research methods. Primary sources of data were used. Questionnaires with five scale pointing rates were the main means of data collection. The tax payers in the city were the intended audience. From a total of 5011 payer owners, 371 samples were selected using stratified sampling and simple random sampling techniques. Statistical tools were used to describe and draw conclusions. Multiple linear regressions and Pearson correlation analysis were used to investigate the relationship and effect of independent variables on the dependent variable. Statistical Package for Social Science (SPSS) version 26 was used to analyze quantitative data survey. The study's conclusions led the researchers to suggest that, the government or office continue a number of supportive initiatives pertaining to anti-corruption mechanisms, experience-sharing, and motivation for their good protection during the prevention of corruption, in addition to offering thorough guidance on how to learn about corruption directly from the source. The government and other pertinent stakeholders must expressly address employee conduct, ethics, responsibility, transparency, and goals. The revenue office should also give its employees the motivation to combat corruption. What the organization does to collect taxes and what its employees are required to accomplish for the success of the company. In order to reduce delinquent tax, the tax authority must provide taxpayers with sufficient information regarding the tax payment deadline. Additionally, concern-based legislation should be implemented when dealing with dishonest personnel. Organizational transparency should not be fictitious or confusing. It is the duty of taxpayers to understand the deadlinefor filing taxes and the consequences of missing it. Tax authorities ought to publish information on the dates of tax payments in a number of media, such as pamphlets, television, and radio.