Journal of Management Research and Review (JMRR)

Digital Technologies and Tax Revenue Collection Efficiency at the Kenya Revenue Authority, Taita Taveta County, Kenya

Choge, Sharon Jerop, Kimaku, Patrick Mutua, Njeri, Irene Esther

25 June 2026 · Vol. 2, Issue 6, pp. 448-459

DOI: 10.65150/EP-jmrr/V2E6/2026-12

Abstract

This study investigates the moderated mediation model linking Green Human Resource Management (GHRM) practices to employees' pro-environmental behavior (PEB) through green mindfulness as the mediating mechanism, with green transformational leadership (GTL) as the boundary condition. Drawing on Ability-Motivation-Opportunity (AMO) Theory, Theory of Planned Behavior (TPB), Self-Determination Theory (SDT), and Social Learning Theory (SLT), we test the model on a time-lagged two-wave sample of 342 employees from ISO 14001-certified manufacturing firms in East and Central Java, Indonesia. Structural Equation Modeling (SEM-CB) and Hayes PROCESS Macro Model 7 with bootstrapping (5,000 resamples) were employed for hypothesis testing. Results confirm that: (1) GHRM positively predicts green mindfulness (β = .48) and PEB (β = .31); (2) green mindfulness mediates the GHRM–PEB relationship (indirect β = .197, 95% BC-CI [.129, .274]); (3) GTL significantly moderates both the GHRM→green mindfulness and green mindfulness→PEB pathways; and (4) the conditional indirect effect of GHRM on PEB is 2.5 times stronger at high GTL than low GTL (moderated mediation index = .082, BC-CI [.041, .131]). Floodlight analysis reveals a GTL significance threshold of 2.87 (5-point scale), encompassing 91.2% of the sample. Findings contribute to GHRM theory by identifying green mindfulness as a new cognitive-affective mediator and GTL as a dual boundary condition amplifier. Practical implications for HR managers, organizational leaders and Indonesia’s PROPER environmental rating policy are discussed.

Keywords: Green Human Resource Management (GHRM), Green Mindfulness, Pro-Environmental Behavior, Green Transformational Leadership, Moderated Mediation, Manufacturing, Indonesia

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Choge, Sharon Jerop, Kimaku, Patrick Mutua, Njeri, & Irene Esther (2026). Digital Technologies and Tax Revenue Collection Efficiency at the Kenya Revenue Authority, Taita Taveta County, Kenya. Journal of Management Research and Review, 2(6), 448-459. https://doi.org/10.65150/EP-jmrr/V2E6/2026-12

@article{Choge2026,
  title   = {Digital Technologies and Tax Revenue Collection Efficiency at the Kenya Revenue Authority, Taita Taveta County, Kenya},
  author  = {Choge and Sharon Jerop and Kimaku and Patrick Mutua and Njeri and Irene Esther},
  journal = {Journal of Management Research and Review},
  year    = {2026},
  volume  = {2},
  number  = {6},
  pages   = {448-459},
  doi     = {10.65150/EP-jmrr/V2E6/2026-12},
  url     = {https://doi.org/10.65150/EP-jmrr/V2E6/2026-12}
}

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