Digitization / Digital Transformation and Efficiency of Public Service Delivery in the Enugu State Inland Revenue Service

Abstract The study examined the state of digitization/digital transformation vis-à-vis the efficiency of public service delivery in the Enugu State Inland Revenue Service. This was with a view to identifying the organizational factors that may have impacted the interface between them. Quantitative survey research design was adopted for the study. A hypothesis was formulated to guide the study. Purposive random sampling procedure was adopted to select 150 respondents as sample for the study. A 39-item questionnaire anchored on three principal component factors - quality of service, quality of information and perceived impact on the organization - was adapted by the researchers to elicit information from the respondents; a research tool that had previously been tested and validated in other international studies. The instrument and the data generated were subjected to Principal Component Analysis (PCA), Kaiser-Meyer-Olkin and Bartlett’s Test and Multiple Regression Analysis using SPSS software, version 24. Results showed that Quality of Service (t = 2.68), Quality of Information (t = 1.04) and Perceived Impact (t = 1.30) have significant effect on the outcome variable (Degree of Adoption of digital governance) (t = -0.07), hence ρ = < 0.05. It was therefore established that there is a statistically significant relationship between quality of service, quality of information and perceived impact, and the degree of adoption of digital governance in the Enugu State Inland Revenue Service (HO rejected). The study identified inadequate internet access, cybersecurity threat and internet restrictions and shutdown as challenges to the digital governance and recommended improved internet access, improvement in Nigeria’s cybersecurity, upholding the freedom of information and right to pursue legitimate economic activity, transparent and credible governance as measures to mitigate these challenges.