Benefits and Challenges Encountered by Business Taxpayers in Using the Bureau of Internal Revenue Electronic Filing and Payment System (BIR e-FPS)
DOI:
https://doi.org/10.5281/zenodo.15530958Keywords:
benefits, challenges, e-services, e-filing and payment system, bureau of internal revenueAbstract
This study assessed the advantages and difficulties business taxpayers faced when utilizing the Bureau of Internal Revenue Electronic Filing and Payment System (BIR e-FPS) at Revenue District Office 76 (RDO 076), Negros Occidental. It also looked at whether there were any notable variations in the perceived advantages and difficulties according to sex, age, business type, and length of e-FPS use, as well as whether there was a correlation between the two. A total of 152 purposefully chosen business taxpayers participated in the descriptive-correlational study design. The mean, one-way ANOVA, t-test, and Pearson's r correlation were used to analyze the data. According to the results, users benefited greatly from the e-FPS, especially in terms of simplicity in filing, ease of payment, less paperwork, and increased accuracy. Benefits that prioritized efficiency and taxpayers were rated highest. Digital literacy, data quality, and unclear regulations were all rated as very challenging, while technical issues like system glitches and outages were rated as highly challenging. Age and business type were found to have a significant impact on perceived benefits. Benefits were higher for non-individual businesses and younger taxpayers (those under 35). There was no discernible sex-based difference. Higher perceived benefits were linked to fewer challenges, according to a significant negative correlation between the degree of challenges and the extent of benefits. The majority of taxpayers still recognized the benefits of e-FPS in spite of the challenges, acknowledging its legal mandate and role in effective tax compliance. The study suggests system upgrades to improve user experience and inclusivity.
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