Abstract

The study focused on the design and implementation of an electronic revenue collection system for improved local government administration, addressing the limitations associated with manual revenue processes. A system development research approach was adopted, combining requirement analysis, system design, implementation, and evaluation. Primary data were collected through interviews, questionnaires, and observations involving taxpayers, revenue officers, and administrative staff, while secondary data were obtained from relevant literature and institutional records. The system was developed using web-based technologies, including HTML, CSS, JavaScript, PHP, and MySQL, and implemented as a modular platform comprising data capture, payment processing, and administrative reporting components. The findings revealed that the system significantly improved revenue collection efficiency, reduced errors, and enhanced transparency. User evaluation results indicated high levels of satisfaction in terms of ease of navigation and operation, as well as strong trust perception in the system’s reliability and security. The integration of real-time analytics further enabled effective monitoring and decision-making within local government administration. The study concluded that the adoption of electronic revenue collection systems provides a viable solution to the challenges of manual revenue administration, promoting accountability and financial sustainability. It also emphasised the importance of user-centred design, secure system architecture, and continuous system improvement in achieving optimal performance. Recommendations were made for the adoption of digital systems, policy support, capacity building, and technological enhancement to sustain the effectiveness of such systems.