Conclusion BOOK CHAPTERS 12 OCTOBER 2025 John Baling Fom
From the findings of the study, investment in ICT is very important augment the revenue of
Jalingo Local Government Area. From the analysis of the first hypothesis, the study found that
t Jalingo LG Area had adequate tools for revenue collection. It was further agreed (mean = 2.1:
Std dev =0.84) that the revenue collection tools were efficient. It was also agreed (mean = 3.87:
Std dev = 1.14)that the reports generated by the ICT system were verifiable and therefore ensured
transparency and accountability. These findings implied that the use of technology was
embraced thus ensuring efficiency and effectiveness in revenue collection.
Secondly, in testing for the next research hypothesis, which is the extent of relationship between
independent variable -electronic internally generated revenue (e-IGR) and ICT showed a very
low relationship. There is no doubt that there exists a significant linear relationship between IGR
volume in Jalingo LGA and the regressors used. All the four (04) explanatory variables used in
the regression model were statistically significant at different percentage level except training
of staff that was statistically insignificant.
The study also,examined the effect of Information and technology on electronic internally
generated revenue in Jalingo LG area of Taraba State. In this study, the study used descriptive
statistic and regression analysis to test the stated hypothesis using primary data.
Based on this finding, the study concludes that if electronic approach to revenue generation is
maintained and reviewed frequently, it will boost internal revenue thereby creating more funds
for government expenditures in Jalingo Local Government Area.
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