Electronic Filing and Payment System (efps) Awareness in Tax Payment in Bicol Speaking Towns of Camarines Norte
Year: 2025
Type: article
Abstract: This study aimed to describe the awareness of barangays in using the electronic filing and payment system (eFPS) for tax payment in Bicol-speaking towns of Camarines Norte. The research considered participants' profiles, including age, sex, educational attainment, and barangay classification. It evaluated awareness levels of eFPS in terms of usefulness, ease of use, ease of learning, and satisfaction. It also identified perceived problems encountered by taxpayers, which informed the development of an action plan to enhance eFPS implementation at the Bureau of Internal Revenue (BIR) in Daet. Findings revealed that most respondents were females aged 31-38 with tertiary education and residing in rural areas. The highest awareness levels were in timesaving (usefulness), compliance on holidays/weekends (ease of use), and online service notices (ease of learning). Satisfaction was high, with respondents valuing the system's consistency and dependability. There was no significant relationship between respondent profiles and eFPS awareness, except for a weak positive correlation between sex and satisfaction. Technical problems were the most cited issue. Conclusions highlighted the importance of strategic planning, professional development, and addressing technical challenges to enhance eFPS effectiveness. It is highly recommended to have a collaboration and training for barangay treasurers, dedicated support channels, system improvements, and the development of community and online platforms to share best practices and provide support. An action plan was proposed to boost eFPS awareness and usage, ensuring sustainability and effectiveness through administrative support and regular monitoring. This study underscores the potential for eFPS to streamline tax filing and payment processes, contributing to a more efficient and user-friendly system.
DOI: 10.17613/vs64n-kyt75
Author: Lavarez, Nikka R.
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W6963038352
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