The Impact of Online Tax Transactions on Taxpayer Compliance and Administrative Efficiency in The Bureau of Internal Revenue
Year: 2026
Type: article
Study design: Observational Study
Abstract: This study examined the impact of online tax transaction utilization on taxpayer compliance and administrative efficiency within a selected Revenue District Office of the Bureau of Internal Revenue (BIR). Using a quantitative descriptive-correlational design, the researchers collected data from sixty-nine plantilla personnel through a validated, researcher-developed questionnaire. The study used frequency and percentage distributions, weighted mean, the Shapiro-Wilk test, and Spearman Rank-Order Correlation to analyze the data. The findings revealed very high levels of online tax transaction utilization, taxpayer compliance, and administrative efficiency. Respondents also highly recognized the benefits of online tax transaction systems, particularly convenience, accessibility, and time efficiency. However, technical problems, internet connectivity issues, and system downtime were identified as major challenges affecting system utilization. Correlation analysis further revealed significant positive relationships between online tax transaction utilization and taxpayer compliance, as well as between online tax transaction utilization and administrative efficiency. Consequently, the study supported both alternative hypotheses. The study concluded that online tax transaction systems contribute to stronger taxpayer compliance and enhanced administrative efficiency within the Bureau of Internal Revenue. The study recommended continuous improvements in digital infrastructure, taxpayer education, user support, and cybersecurity measures to further improve the effectiveness, reliability, and sustainability of online tax transaction systems.
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7225331935