Technology Adoption in Revenue Administration: Electronic Payment Systems in Edo State Internal Revenue Service

The adoption of electronic payment systems in state internal revenue services represents a critical strategy for expanding tax collection efficiency, reducing leakages, and improving taxpayer compliance in Nigeria. This study examines technology adoption in revenue administration, focusing on electronic payment system deployment at the Edo State Internal Revenue Service, South South Nigeria. Using the Unified Theory of Acceptance and Use of Technology framework, the research surveyed 175 taxpayers and 40 revenue officers to assess performance expectancy, effort expectancy, social influence, facilitating conditions, and their combined effect on electronic payment system use intention and actual usage behaviour. Findings indicate that performance expectancy is the strongest predictor of taxpayer adoption intention, while effort expectancy presents a significant barrier among older and less digitally literate taxpayers. Revenue officer perceptions of system reliability were mixed, with 42 percent reporting recurring system downtime as a barrier to efficient service delivery. The study documents a 28 percent increase in revenue collection at the Edo State Internal Revenue Service following electronic payment deployment, consistent with findings from comparable state revenue agencies. Recommendations include targeted taxpayer digital literacy programmes, real-time system monitoring, and integration of the payment platform with the Joint Tax Board's national taxpayer identification number database. Keywords: electronic payment, revenue administration, Edo State, UTAUT, tax collection.