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Electronic Media Taxpayer Education and Monthly Rental Income Tax
Adherence Among Residential Landlords in Bungoma County, Kenya
Kebeno Kepha Mataya, Dr. Brian Singoro, Dr. Abraham Malenya
Department of Economics, Finance and Accounting, School of Business and Economics, Kibabii
University, Kenya
DOI: https://doi.org/10.51583/IJLTEMAS.2026.150600210
Received: 11 July 2026; Accepted: 16 July 2026; Published: 22 July 2026
ABSTRACT
Monthly rental income tax compliance remains a practical concern in Kenya because weak compliance
constrains domestic revenue mobilization and shifts the burden onto compliant taxpayers. This article examined
the influence of electronic media taxpayer education on monthly rental income tax adherence among residential
landlords in Bungoma County, Kenya. The article was guided by Fiscal Exchange Theory and Social Influence
Theory, with tax awareness, organizational trustworthiness, and digital competence serving as explanatory
mechanisms to interpret the relationship. The research adopted a descriptive research design. From the target
population of 153,653 residential rental property owners, a sample of 399 landlords was obtained using Yamane's
formula and stratified random sampling. Structured questionnaires generated 326 usable responses. (Urban
Planning Challenges and Community Resilience: An Empirical Assessment of Disaster Vulnerabilities in
Bungoma Municipality, 2023, pp. 100-110) Data were examined using descriptive statistics, reliability analysis,
Pearson correlation, and simple linear regression. Results showed that electronic media taxpayer education had
a strong, positive, and statistically significant relationship with monthly rental income tax adherence, r = .838, p
< .001. Regression results further indicated that electronic media taxpayer education explained 70.2% of the
variation in adherence (R² = .702), F (1, 324) = 765.047, p < .001. The article concluded that radio, television,
SMS alerts, email alerts, social media, and the KRA website can strengthen adherence when messages are timely,
credible, and easy to act on. The article recommends segmented electronic taxpayer education that combines
deadline-based reminders, radio explanations, verified social media updates, and simplified online guidance.
Keywords: Electronic media, taxpayer education, monthly rental income tax, tax adherence, residential
landlords, Bungoma County.
INTRODUCTION
The introduction of the monthly rental income tax in Kenya was a policy measure aimed at formalizing the
taxation of residential rental earnings and broadening the country's domestic revenue base. The Kenya Revenue
Authority (KRA) stipulates that this tax applies to individuals whose annual residential rental income falls
between Kshs. 288,000 and Kshs. 15 million. As of January 1, 2024, the Kenya Revenue Authority (2024) and
Otieno and Muriuki (2023) state that the applicable tax rate is 7.5% of gross rental receipts and that, because the
legislation designates this as a final tax, landlords cannot deduct expenses, losses, or capital allowances from
their tax obligation.
For effective compliance, residential landlords must be well-informed about their statutory duties and adhere to
all stipulated deadlines. The KRA requires the registration of rental properties through online systems, the
submission of tax returns via the iTax platform, accurate monthly income reporting, and the timely payment of
taxes. Failure to comply can result in significant penalties, including fines for late filing or payment and monthly
interest on overdue amounts (Kenya Revenue Authority, 2024). These enforcement measures are consistent with
findings by Wanjala et al. (2022), who observed that strict penalty regimes are instrumental in promoting tax
compliance among property owners.
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Evidence from recent studies suggests that many landlords depend on informal and electronic channels for tax
information, rather than obtaining guidance directly from tax offices (Maina & Muturi, 2021; Abina et al., 2021).
In regions such as Bungoma County, landlords frequently access tax updates via radio, SMS alerts, social media,
email, the KRA website, or intermediaries such as agents and cybercafés. This trend emphasizes the central role
of electronic media in taxpayer education, particularly where access to official tax services is limited or unevenly
distributed.
Scholarly research highlights that effective taxpayer education, especially via electronic media, requires more
than basic publicity. Well-articulated, clear, and accessible messages are essential for helping landlords
understand registration processes, filing obligations, payment deadlines, and penalty structures, as well as how
to use platforms such as iTax (Macharia & Koske, 2022; Mutua & Kamau, 2021). In contrast, unclear or
inconsistent communication can hinder compliance. Thus, the effectiveness of KRA's electronic communication
hinges on its clarity, reliability, and practical relevance to landlords' compliance needs.
Prior research consistently shows that taxpayer education is positively associated with improved tax compliance
among small and medium-sized businesses and the general public (Abina et al., 2021; Macharia & Koske, 2022;
Wanjala et al., 2022). In the context of rental income tax, property owners encounter challenges including lack
of awareness, reporting difficulties, and complex administrative procedures (Kamau & Njeru, 2022, Maina &
Muturi, 2021, Otieno & Muriuki, 2023). However, most prior studies aggregate various forms of taxpayer
education or focus on broader groups, and they pay limited attention to the impact of electronic media-based
education on monthly rental income tax compliance among residential landlords at the local level. This gap
underscores the need for focused research in this area.
Bungoma County is an apt setting for this study due to its mix of urban, peri-urban, and rural areas, which exhibit
diverse levels of access to digital resources, tax support, and KRA services. The present research aims to provide
local empirical evidence on the relationship between electronic media-based taxpayer education and compliance
among residential landlords with respect to the monthly rental income tax. The primary objective is to determine
whether taxpayer education on electronic media significantly affects compliance rates among landlords in
Bungoma County. Accordingly, the null hypothesis states that there is no significant association between
electronic media taxpayer education and compliance among these landlords.
REVIEW OF RELATED LITERATURE
This study draws upon both Fiscal Exchange Theory and Social Influence Theory. Fiscal Exchange Theory
posits that tax compliance increases when taxpayers perceive a direct relationship between taxes paid and the
benefits or services received from the government (McKerchar & Evans, 2009; Alm et al., 2012). In the context
of residential rental income, electronic taxpayer education informs landlords about statutory obligations and the
societal value of tax revenue (Rental Income Tax - KRA, 2024), thereby enhancing perceptions of fairness and
trust in the tax system. Transparent and credible communication is critical, as the reciprocity between taxation
and public services often remains unclear without effective information dissemination (James & Alley, 2002).
Furthermore, Fiscal Exchange Theory emphasizes the significance of awareness in promoting tax compliance.
A lack of information regarding tax responsibilities impairs landlords' ability to assess the fairness or benefits of
compliance. (Maru, 2019) Electronic communication that clearly details registration processes, filing
procedures, payment schedules, and penalties can substantially enhance procedural knowledge and,
consequently, Torgler (2007) and Bird et al. (2008) link tax awareness to adherence to tax requirements. In this
context, this study identifies tax awareness as the primary mechanism through which electronic taxpayer
education may influence compliance with monthly rental income tax obligations (Kenya, 2025).
Social Influence Theory offers a complementary perspective by emphasizing the role of societal norms and
institutional credibility in shaping taxpayer behavior (Abdul & Wang'ombe, 2018, pp. 1-10). According to
Kelman (1958), behavioral change occurs through compliance, identification, and internalization. Regular
dissemination of tax-related messages via radio, television, SMS, and social media fosters a social environment
in which tax compliance becomes normative and socially endorsed (Braithwaite, 2003). The effectiveness of
these messages is contingent upon the perceived credibility and trustworthiness of the issuing authority,
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specifically the Kenya Revenue Authority (KRA). (Muniu & Musau, 2025) High levels of trust in the KRA
increase the likelihood that landlords will internalize tax obligations, while low credibility may result in
skepticism and non-compliance. (KRA introduces eRITS for digital rental tax filing, 2025)
Digital literacy represents an additional boundary condition that influences the effectiveness of electronic
taxpayer education. (Gichohi & Muchira, 2023, pp. 43-52) The ability to access, interpret, and apply digital
information determines whether landlords can translate messages into compliant behavior (Nguyen et al., 2021).
Landlords proficient in reading SMS notifications, navigating the KRA website, using iTax, or engaging with
verified social media platforms are more likely to respond to tax-related guidance. Conversely, those with limited
digital skills may require supplementary support, such as radio broadcasts, in-person assistance, or intermediary
services (Mutua & Kamau, 2021). Although instrument limitations prevented this study from empirically
assessing digital literacy as a moderating variable, we recognize its importance for interpreting our findings and
acknowledge that future research should address this gap.
Note: This study empirically examines the direct relationship between taxpayer education via electronic media
and tax adherence. While we focus on this direct relationship, we recognize trust in the Kenya Revenue Authority
(KRA), tax awareness, and digital literacy as significant variables that future research should investigate more
deeply to understand the full mechanisms and boundary conditions of electronic taxpayer education.
Source: Author's conceptualisation based on study variables (2025).
Empirical studies consistently support the positive impact of taxpayer education on compliance. Abina et al.
(2021) demonstrated that taxpayer education enhanced compliance among Ghanaian SMEs by increasing
awareness and reducing uncertainty. Hidayati et al. (2023) also linked tax awareness to improved compliance.
In Kenya, Wanjala et al. (2022) reported that digital tax literacy interventions increased taxpayer understanding
and compliance intentions, while Macharia and Koske (2022) observed that media-based taxpayer awareness
positively influenced compliance among traders.
The literature on rental income tax provides a more targeted context for this study. Maina and Muturi (2021)
identified limited tax literacy and reporting difficulties as key challenges to property owner compliance. Kamau
and Njeru (2022) found that gaps in awareness and informal rental arrangements negatively affected compliance,
while Mutua and Kamau (2021) reported a general lack of understanding of rental tax obligations among
property owners. Collectively, these studies indicate that non-compliance is frequently attributable to insufficient
understanding rather than deliberate noncompliance.
This study addresses three specific gaps: first, it isolates the effects of electronic media taxpayer education from
those of broader interventions; second, it focuses on monthly rental income tax, which requires regular filing,
and third, it provides county-level evidence from Bungoma County, where electronic access among landlords is
variable. This targeted approach enables the study to offer practical recommendations for designing taxpayer
education interventions.
RESEARCH DESIGN AND METHODOLOGY
This study adopted a descriptive research design to systematically collect and analyze data regarding electronic
media, taxpayer education, and adherence to monthly rental income tax requirements. Descriptive designs are
well-suited for field studies that observe phenomena in their natural context without manipulating variables, and
researchers commonly select this approach in tax compliance studies involving large, diverse populations
(Kothari, 2004, Creswell & Creswell, 2018). This methodology enabled a comprehensive assessment of
residential landlords across multiple sub-counties.
The study targeted 153,653 residential rental property owners in Bungoma County. Applying Yamane's (1967)
formula at a 95% confidence level and a 5% margin of error, the sample size was calculated as 399 to ensure
statistical adequacy. Stratified random sampling was used to achieve proportional representation from each sub-
county, aligning with survey research best practices for heterogeneous populations (Mugenda & Mugenda,
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2003). Of the 399 questionnaires distributed, 326 were completed and returned, resulting in a robust response
rate of 81.7% that minimizes non-response bias (Dillman et al., 2014). (Hoddinott & Bass, 1986, pp. 2366-2368)
The study collected primary data using a structured questionnaire, consistent with established practices for
evaluating taxpayer education and compliance (OECD, 2015). The instrument measured electronic media
taxpayer education across eight items, capturing the breadth and perceived utility of information received
through electronic channels—including television, radio, social media, the KRA website, email, and SMS
alerts—as well as frequency of access and overall effectiveness. To assess monthly rental income tax
compliance, the study used self-reported indicators covering registration, understanding of tax laws, timely
filing, accuracy of tax declarations, engagement with professional support, and use of the iTax platform (Maina
& Muturi, 2021).
The study assessed the quality of the research instrument by conducting a reliability analysis and calculating
Cronbach's Alpha to determine internal consistency among related items (Mohajan, 2017, Tavakol & Dennick,
2011). For data analysis, the study used descriptive statistics to summarize participant characteristics and
responses, Pearson correlation to evaluate the strength and direction of associations between variables, and
simple linear regression to examine how electronic media taxpayer education predicts monthly rental income
tax compliance (Field, 2018).
The study specified the regression model as Y = β0 + β1X1 + ε, where Y represents monthly rental income tax
compliance, β0 denotes the intercept, β1 is the coefficient for electronic media taxpayer education (X1), and ε is
the error term. Because the study used a cross-sectional design and self-reported data, the study interpreted the
results as evidence of association and predictive potential, not causality (Bryman, 2016). To uphold ethical
standards, the study obtained informed consent, ensured voluntary participation, maintained confidentiality, and
limited data use to academic research purposes (Resnik, 2018).
The principal investigator, based at Kibabii University in the study region, leveraged local contextual knowledge
and implemented deliberate measures to minimize interpretive bias. Procedural objectivity was promoted by
employing a standardized questionnaire, training research assistants, and adhering to transparent, replicable
statistical analysis protocols (Creswell & Creswell, 2018).
Table 1: Operationalization of Variables
Electronic Media
Taxpayer
Education
Independent variable
Radio, television, social media,
SMS alerts, email alerts, KRA
website, online tax information,
and frequency of access.
Five-point Likert-scale items
ranging from 1 = Strongly
Disagree to 5 = Strongly
Agree.
Monthly Rental
Income Tax
Adherence
Dependent variable
Registration with KRA,
understanding of rental income tax
laws, timely filing, accurate
declarations, professional support,
use of iTax, and payment behavior.
Five-point Likert-scale items
reflecting self-reported
adherence behavior.
Tax Awareness,
Trust in KRA
and Digital
Literacy
Explanatory
mechanisms/boundary
conditions
Procedural knowledge, perceived
credibility of KRA messages and
ability to act on electronic
information.
Used as theoretical
interpretations and future
research variables, not
estimated separately in the
present regression model.
Source: Author's conceptualization based on study variables (2025).
Data Analysis
The following discussion contextualizes the implications of these results within the framework of relevant
literature and research, highlighting their significance for tax policy and administrative practices in the region.
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This comprehensive analysis seeks to deepen understanding and contribute to the discourse on effective tax
governance in Bungoma County.
Table 2: Reliability of Electronic Media Taxpayer Education Scale
Electronic Media
Taxpayer Education
.901
8
Excellent internal
consistency
Source: Field Data (2025).
The electronic media taxpayer education scale yielded a Cronbach's Alpha of .901 across eight items. This value
exceeds the commonly accepted threshold of .70, demonstrating that the items exhibit internal consistency and
are appropriate for further statistical analysis (Mohajan, 2017, Taherdoost, 2016).
Table 3: Descriptive Statistics for Electronic Media Taxpayer Education
3.90
.899
3.89
.923
3.95
.915
3.91
.917
3.88
.942
3.92
.894
3.90
.905
3.89
.927
3.91
.915
Source: Field Data (2025).
Note. N = 326, scale range = 1 to 5.
Descriptive results indicate that landlords generally perceive electronic media as effective for taxpayer
education. Radio achieved the highest mean score at 3.95, followed by email and SMS alerts at 3.92, social
media at 3.91, and general access through electronic media at 3.90. This trend is significant in the local context,
as radio and mobile phone messages are typically more accessible than formal tax offices or extensive online
documents. These findings suggest that KRA should deliver effective taxpayer education through channels that
landlords already use to receive information.
The KRA website received a positive, albeit slightly lower, mean score of 3.88. This result does not diminish
the website's importance, instead, it may reflect that while some landlords value the website, they require more
accessible entry points, such as SMS reminders, radio explanations, or social media summaries that guide them
to the appropriate online filing procedures. In practice, electronic media channels are most effective when they
complement and reinforce each other.
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Table 4: Correlation between Electronic Media Taxpayer Education and Monthly Rental Income Tax
Adherence
Electronic Media
Taxpayer Education
and Monthly Rental
Income Tax
Adherence
.838
p < .001
326
Strong positive and
statistically
significant
relationship
Source: Field Data (2025).
Correlation analysis revealed a strong, positive, and statistically significant relationship between electronic
media taxpayer education and monthly rental income tax adherence (r = .838, p < .001). Landlords with greater
exposure to electronic taxpayer education demonstrated higher levels of adherence. These findings provide
preliminary evidence that accessible tax information is associated with improved registration, filing, declaration,
and payment behaviors.
Table 5: Regression Results for Electronic Media Taxpayer Education and Monthly Rental Income Tax
Adherence
Model summary
R
.838
Strong model relationship
Model summary
R²
.702
Electronic media taxpayer education explained
70.2% of the variation in adherence.
Model summary
Adjusted R²
.701
Model remained strong after adjustment
ANOVA
F(1, 324)
765.047
Model was statistically significant
ANOVA
p-value
p < .001
Statistically significant model
Coefficient
Electronic Media
Taxpayer Education: B
.732
Positive unstandardized coefficient
Coefficient
Electronic Media
Taxpayer Education: Beta
.838
Strong standardized effect
Coefficient
Electronic Media
Taxpayer Education: t
27.659
Predictor was statistically significant
Source: Field Data (2025).
Regression analysis demonstrated that electronic media taxpayer education significantly predicted monthly
rental income tax compliance (R² = .702, F(1, 324) = 765.047, p < .001). The positive unstandardized coefficient
(B = .732) and large standardized effect size (β = .838) indicate a robust association. Accordingly, the study
rejected the null hypothesis. These results align with previous research highlighting the vital role of targeted
taxpayer education in promoting compliance among property owners (Abina et al., 2021, Maina & Muturi, 2021,
Macharia & Koske, 2022). Landlords with greater access to electronic taxpayer education reported significantly
higher levels of compliance with monthly rental income tax requirements.
Despite the strength of the observed relationship, it is important to interpret these findings with caution. A high
R² value does not establish electronic media taxpayer education as the sole determinant of tax compliance. Other
variables, such as enforcement intensity, tax morale, income stability, trust in the Kenya Revenue Authority
(KRA), digital literacy, and availability of tax support, likely contribute to compliance outcomes (Torgler, 2007,
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Alm et al., 2012). Nevertheless, these results provide compelling evidence that electronic taxpayer education
constitutes a central, though not exclusive, mechanism for supporting compliance among residential landlords.
DISCUSSION OF FINDINGS
These findings have important implications for tax administration, demonstrating that electronic media can
significantly improve compliance when they provide clear and actionable guidance to taxpayers. Merely
informing landlords of their tax obligations is not adequate. Effective communication must explicitly outline
registration requirements, return-filing procedures, payment deadlines, penalties for late submissions, and
avenues for assistance. As such, SMS alerts, radio programs, social media campaigns, and guidance on the KRA
website should be integrated into a comprehensive taxpayer education framework, rather than functioning as
stand-alone communication channels (OECD, 2015, Wanjala et al., 2022).
These results are congruent with the findings of Abina et al. (2021), who reported that taxpayer education
programs increase compliance by raising awareness. Similarly, Wanjala et al. (2022) observed that digital tax
literacy initiatives in Kenya enhance both taxpayer understanding and intentions to comply. This study
contributes to the literature by concentrating on residential landlords and the unique context of monthly rental
income tax, a recurring, deadline-bound obligation intricately linked to property-level income reporting.
The findings also corroborate those of Macharia and Koske (2022), who established that media-driven taxpayer
awareness enhances compliance among traders. Although traders and landlords face different regulatory
environments, both groups experience information-related challenges that may affect compliance. When
authorities disseminate tax rules through accessible and varied media, taxpayers will better understand their
obligations and comply with requirements.
Studies on rental income tax compliance reinforce this interpretation. Maina and Muturi (2021), Kamau and
Njeru (2022), and Mutua and Kamau (2021) all highlight persistent difficulties with awareness and reporting
among property owners. The current findings suggest that electronic media can help mitigate these challenges
by providing frequent, timely, and easily accessible guidance. For instance, in Bungoma County, radio
broadcasts effectively reach landlords who rarely interact with KRA offices. At the same time, SMS and social
media serve as practical reminders for individuals who are aware of tax obligations yet risk missing deadlines
or procedural requirements.
Fiscal Exchange Theory suggests that electronic media can increase compliance by elucidating the broader
rationale for taxation and highlighting the connection between tax payments and public services (Alm et al.,
2012, McKerchar & Evans, 2009). Social Influence Theory posits that repeated exposure to tax messages via
radio, television, SMS, and social media can gradually normalize compliant behavior and frame tax payment as
a social expectation among landlords (Kelman, 1958, Braithwaite, 2003). These theoretical frameworks
emphasize the importance of communication quality, credibility, and taxpayer capability. The results further
caution against a one-size-fits-all digital approach. While some landlords benefit from guidance on websites and
via email, others may rely on radio, SMS, local-language communication, or support from tax agents. Therefore,
government revenue collection agents should tailor digital taxpayer education to meet diverse informational
needs, particularly in regions where digital access varies by age, geographic location, and income (Nguyen et
al., 2021, Mutua & Kamau, 2021).
RECOMMENDATIONS / WAY FORWARD
The findings underscore the importance of shifting from generic awareness campaigns to targeted electronic
taxpayer education interventions. Effective strategies should prioritize timely, clear, credible, and actionable
messaging tailored to the specific needs of residential landlords. Recent research emphasizes that targeted
communication enhances compliance outcomes, particularly when grounded in local context and delivered
through trusted channels (OECD, 2015, Wanjala et al., 2022). The following roadmap presents implementation
strategies for the Kenya Revenue Authority (KRA), county governments, and landlord associations.
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Table 6: Evidence-Based Implementation Roadmap
Deadline-based SMS
reminders before the
20th day of the
following month
SMS/email alerts
recorded a positive
mean of 3.92, KRA
requires monthly filing
and payment timelines.
All registered
residential landlords
Immediate
Improves deadline
awareness and reduces
late filing or payment.
Radio programs and
short explanations in
locally accessible
language
Radio recorded the
highest mean of 3.95.
Landlords with limited
internet use, older
landlords and rural
landlords
Immediate
Improves reach and
procedural
understanding.
Verified social media
updates with links to
official KRA filing
guidance
Social media recorded a
positive mean of 3.91.
Younger landlords,
property managers and
agents
Short term
Reduces
misinformation and
directs taxpayers to
official steps.
Simplified KRA
website and iTax
guidance for rental
income tax
KRA website was
positive but slightly
lower at 3.88.
Digitally active
landlords and tax
assistants
Short to
medium
term
Makes online guidance
easier to use and repeat.
Partnerships with
landlord associations
and local taxpayer
groups
Social Influence Theory
suggests that trusted
groups can normalize
compliance.
Landlords organized
through associations
or estate groups
Medium
term
Builds trust and
improves message
acceptance.
Digital literacy support
through short tutorials
and assisted filing
clinics
Digital literacy is a
likely boundary
condition in electronic
education.
Landlords who receive
electronic messages
but struggle to act on
them
Medium
term
Helps convert
information into filing
and payment behavior.
Source: Field Data (2025).
This roadmap adopts a multi-channel approach to electronic taxpayer education, acknowledging that residential
landlords vary in their access to, trust in, and utilization of different information sources. Integrating SMS, radio,
social media, website resources, and landlord association support can more effectively engage a diverse
population than reliance on a single communication platform (OECD, 2015, Maina & Muturi, 2021).
Policy Recommendations
The Kenya Revenue Authority (KRA) should systematically incorporate electronic taxpayer education into the
administration of monthly rental income tax. In line with recent research recommendations (Abina et al., 2021,
Macharia & Koske, 2022), KRA is advised to deploy SMS reminders prior to filing deadlines, using clear and
accessible language. Each message should direct landlords to the correct filing procedures and, where possible,
provide direct links or short codes to official guidance materials. Evidence supports this strategy, indicating that
timely and actionable electronic communication enhances compliance outcomes.
KRA should implement a multi-channel communication strategy that integrates radio programs, verified social
media updates, email guidance, and website materials, rather than relying on a single platform. Research by
Wanjala et al. (2022) and Maina and Muturi (2021) demonstrates that radio is particularly effective for landlords
with limited online engagement. In contrast, social media and email are more appropriate for digitally active
individuals. The KRA website should serve as the central, authoritative resource, with concise, accessible
messaging across other platforms to maximize reach and inclusivity.
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KRA should tailor electronic taxpayer education to address the diverse needs of the landlord population. Older
landlords and those in areas with limited internet connectivity are likely to benefit most from radio and SMS-
based communication. In comparison, younger landlords, agents, and property managers may respond more
effectively to social media content, email alerts, and web-based tutorials. Where possible, landlord associations
should act as trusted intermediaries in disseminating tax information. This recommendation aligns with research
emphasizing the value of audience segmentation and the use of trusted messengers to enhance the effectiveness
of taxpayer education initiatives (Nguyen et al., 2021, Mutua & Kamau, 2021).
Residential landlords should consult official electronic channels for guidance on registration, filing, payment,
and updates regarding monthly rental income tax requirements. To further the research agenda, future studies
should rigorously assess the quality, frequency, timing, and linguistic accessibility of electronic taxpayer
education messages. Researchers should also examine whether tax awareness mediates the relationship between
electronic media and compliance, and whether digital literacy or trust in KRA moderates these effects. These
inquiries would extend the findings of current and previous studies (Torgler, 2007, Alm et al., 2012, OECD,
2015).
CONCLUSIONS
The findings indicate that electronic media-based taxpayer education has a positive and statistically significant
impact on compliance with monthly rental income tax among residential landlords in Bungoma County, Kenya.
Landlords who accessed and utilized electronic tax information exhibited higher compliance, as evidenced by
improved registration, timely filing, accurate declarations, and prompt payment. These results support previous
research showing that targeted taxpayer education delivered through digital channels enhances compliance
among various taxpayer groups (Abina et al., 2021, Macharia & Koske, 2022, Wanjala et al., 2022). This study
contributes to the existing literature by specifically examining residential landlords and the context of monthly
rental income tax, an area that has received limited attention in prior research. Nevertheless, the results indicate
that electronic media alone do not guarantee compliance. The effectiveness of electronic taxpayer education is
contingent upon the clarity, timeliness, credibility, and practical relevance of the information provided. This
observation is consistent with theoretical frameworks such as Fiscal Exchange Theory and Social Influence
Theory, which highlight comprehension, trust in the source, and the capacity to act on information as critical
determinants of behavioral change (Alm et al., 2012, Braithwaite, 2003). Future taxpayer education initiatives
should emphasize these attributes to optimize compliance outcomes and address the informational needs of
diverse landlord populations.
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