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Factors Affecting Taxpayers’ Satisfaction on BIR's eONETT System in Batangas Province: Inputs to Facilitating a BIR Taxpayer Learning Academy

Volume: 139  ,  Issue: 1 , December    Published Date: 17 December 2023
Publisher Name: IJRP
Views: 135  ,  Download: 94 , Pages: 46 - 64    
DOI: 10.47119/IJRP10013911220235768

Authors

# Author Name
1 Gladies Ann E. Katigbak

Abstract

Following the continuous efforts of the Bureau of Internal Revenue (BIR) to operate in compliance with Republic Act No. 11032 or “Ease of Doing Business and Efficient Government Service Delivery Act of 2018”, there is still an unavoidable record of taxpayer complaints received by the Bureau resulting to low taxpayers satisfaction rate. This mixed-method study aimed to identify the factors affecting taxpayers satisfaction with BIRs newly-introduced electronic One-Time Transaction (eONETT) system in the Batangas province. Questionnaires were successfully retrieved from 110 respondents composed of ONETT taxpayers under the jurisdiction of the Revenue District Office (RDO) 58 - West Batangas and RDO 59 - East Batangas. Findings revealed taxpayers high evaluation of the factors resulting in high satisfaction in using the eONETT. Using multiple regression analysis, results revealed that the quality of information and the system both have significant effects on taxpayers satisfaction with eONETT. Also, it was found that the quality of the system has the greatest contribution to taxpayers satisfaction. These results were reinforced by qualitative findings that taxpayers are highly convinced that eONETT is convenient and useful, yet their suggestions mainly concern improvements in the quality of information and system including BIR updates dissemination and BIR services integration. Based on these results, a program design focusing on factors that improve satisfaction through the BIR Taxpayer Learning Academy is proposed. This output can be an effective tax socialization program to convey the quality of information and system.

Keywords

  • perceived ease of use
  • perceived usefulness
  • quality of information
  • quality of sytem
  • taxpayers' satisfaction