Impact of The Bureau of Internal Revenue’s Digital Tax Payment Systems to Baguio City Taxpayers

Abstract ―​

This study examined the impact of the Bureau of Internal Revenue's (BIR) digital tax payment systems on taxpayers in Baguio City, focusing on their knowledge, awareness, and proficiency with these systems. The research evaluated the perceived benefits and challenges associated with digital tax services and investigates whether these systems have improved compliance levels among local taxpayers. Using a quantitative approach, data was collected through structured surveys from 80 respondents and analyzed using descriptive and inferential statistics. The findings revealed a high level of taxpayer understanding and adaptability, highlighting the effectiveness of the bureau’s outreach and the convenience of digital tax services. However, areas for improvement include the adequacy of orientation and educational support for users. The study's result shows significant but limited relationships between taxpayer proficiency and perceptions of system benefits and challenges, suggesting that additional factors, such as system reliability and user support, influence overall experiences. The study concluded that while the digital tax payment systems are well-received, enhanced educational initiatives and continuous improvements are essential. Recommendations include expanding communication strategies, establishing dedicated support services, and conducting regular feedback assessments. Future research should further explore other factors affecting user experiences to enhance the system's effectiveness and taxpayer compliance.