政府电子支付网关（GePG）的开发和采用是为了高效且有效地实现所有政府支付。本研究有三个目标，一是检查 GePG 系统可访问性对 TRA 税收征收的有效性，其次是检查 GePG 系统可用性对 TRA 税收征收的有效性，最后是检查 GePG 系统的有效性TRA 的税收征收速度。研究人员使用定性和定量研究方法，开发了李克特量表问卷并将其发送给各自的受访者，以实现数据收集过程，并且在数据收集过程中还涉及访谈。描述性统计和推论性统计都被使用，描述性统计用于描述受访者的特征，而推论性统计则用于检查变量之间的相关性。研究表明，GePG 系统特性（系统可访问性、系统可用性和系统速度）与税收之间存在正相关关系。最后，研究人员建议政府确保所有其他公共组织采用 GePG 系统，并为这些组织提供实施 GePG 所需的所有基础设施。

The Government Electronic Payment Gateway (GePG) was developed and adopted to make all government payments possible efficiently and effectively. The study had three objectives which were to examine the effectiveness of the GePG system accessibility on revenue collection in the TRA, secondly is to examine the effectiveness of the GePG system usability on revenue collection in the TRA, and finally to examine the effectiveness of GePG system speed on revenue collection in TRA.

The researcher used both qualitative and quantitative research methods where Likert-scale questionnaires were developed and sent to the respective respondents to enable the process of data gathering also interview was involved during data collection. Both descriptive and Inferential statistics were used whereby descriptive statistics were used to describe the characteristics of respondents while inferential statistics were used to examine the correlations between variables.

The study shows that there is a positive relationship between the GePG system  characteristics (System accessibility, system usability, and system speed) and Revenue collection. Finally, the Researcher recommended that the government ensure that all other public organizations adopt the GePG system, and the government should supply those organizations with all necessary infrastructure for GePG to be implemented.