An empirical review of factors affecting revenue collection in nairobi county, kenya

© Ngicuru, Muiru, Riungu & Shisia
Table 3: Cronbach Alpha Coefficient for the Variables

	Variable	Cronbach's Alpha	No. of Items	N
	Revenue diversification	0.726	3	59
	Tax administration	0.727	5	60
	Tax structure	0.862	4	62
	Forms of Revenues	0.742	3	61
	Revenue collection	0.841	2	62

Data Analysis and Presentation

The utilization of close end and open end questions contributed towards gathering of both quantitative and subjective data. Descriptive analysis technique was connected to break down quantitative data where data was scored by calculating the mean, percentages and standard deviations. This was done using Statistical Package for Social Sciences (SPSS, Version 21) software. SPSS was viewed as proper since it permits the researcher to take after clear arrangement of quantitative data analysis systems that lead to increased data validity and reliability and exhibited the relationship between the research variables.

Qualitative data was drawn from open-ended questions in the questionnaire. This was analyzed through summarizing the set of observations drawn from the respondents using content analysis. Common set of observation was assigned numerical value and entered into the SPSS computer system. The analyzed findings were then presented inform of tables. Qualitative data was drawn from open-ended question in the questionnaire. This was analyzed through summarizing the set of observations drawn from the respondents using content analysis. Regression analysis and covariance analysis was applied to show the relationship between the research variables.

The study used the following regression model:

25. 
    = β₀ + β₁X₁ + β₂X₂ + β₃X₃ + β₄X₄+ ε
    

Where:

Y= Revenue collection β₀=Constant
β_1……... β₄₌ Coefficient of the variables

X₁=Revenue diversification

X₂= Administration

X₃=Tax structure

X₄= forms of revenue

ε= Error term

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