Tax Awareness and level of Satisfaction of SME Taxpayers on using Bir e-filling and Payment System for Their Tax Compliance Under Revenue District Office 79 Dumaguete City

ABSTRACT

The research investigated the level of awareness and satisfaction of Small-Medium Enterprise (SME) owners in Dumaguete City on Bureau of Internal Revenue (BIR) e-Filing and Payment System. The Bureau of Internal Revenue established the Electronic Filing and Payment System (eFPS) primarily to offer Philippine taxpayers high-quality and practical service through a considerably quicker processing and prompt confirmation of filing tax returns and paying taxes payable thereon. The data was collected via a questionnaire about taxpayers awareness and satisfaction on Bureau of Internal Revenue (BIR) e-Filing and Payment System, and the researcher utilized the descriptive research method to organize the findings in tables. The findings show that based on the number of years in operations, most respondents have been in business for an average of 3 to 5 years. Business type and level of awareness [rs(48)=-0.040, p=0.784] on the e-Filing and Payment System (eFPS). Number of years in the business and the level of awareness [rs(48)=-0.492, p=0.000] and number of years using the BIR e-Filing and Payment System and level of awareness [rs(48)=-0.492, p=0.000] on the e-Filing and Payment System (eFPS). It goes without saying that this new electronic government system would set new standards for electronic filling procedures once adopted by SME taxpayers. This study provided a foundation for future BIR implementations and raised SME owners knowledge of the importance of the e-FPS to the nation.

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