International Journal For Multidisciplinary Research

E-ISSN: 2582-2160     Impact Factor: 9.24

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

Call for Paper Volume 8, Issue 4 (July-August 2026) Submit your research before last 3 days of August to publish your research paper in the issue of July-August.

Taxpayers' Satisfaction of the e-Appointment and Walk-in Systems of the Bureau of Internal Revenue

Author(s) Ms. Mary Grace Lamela Pasman
Country Philippines
Abstract This study assessed and compared the level of taxpayers’ satisfaction on the e-appointment and walk-in systems of the Bureau of Internal Revenue (BIR) in Revenue District Office No. 71 – Aklan. It was based on the SERVQUAL model and assessed the service quality in terms of responsiveness, reliability, assurance, integrity, accessibility, and overall outcome. The results indicated “Very Satisfied” in both systems, and the e-Appointment System recorded a higher rating in all the dimensions of service. Satisfaction was higher at the higher levels of accessibility, integrity, reliability, responsiveness, assurance, and overall outcome. The results showed that the walk-in System is less efficient, less reliable, less accessible, and less user-friendly than the e-Appointment System. It is designed to improve the service delivery process through a structured digital process, which cuts down waiting time, provides transparency, and has a better taxpayer experience, while the Walk-in System is available but is not as consistent in service. The study suggests using a combination of two services: the e-Appointment System as the main service delivery system, and the Walk-in System for priority groups like senior citizens, persons with disabilities, pregnant women, etc. This way, the provision of public services is efficient, transparent, and citizen-centered.
Keywords taxpayer satisfaction, e-Appointment System, Walk-in System, SERVQUAL, BIR
Published In Volume 8, Issue 4, July-August 2026
Published On 2026-07-12
DOI https://doi.org/10.36948/ijfmr.2026.v08i04.83572

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