International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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Volume 8 Issue 4
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Effectiveness and Taxpayers’ Satisfaction of the Bureau of Internal Revenue’s Electronic Filing and Payment System (eFPS)

Author(s) Mr. Roby Job Velasco Nabong
Country Philippines
Abstract This study evaluated the effectiveness of the Bureau of Internal Revenue (BIR) Electronic Filing and Payment System (eFPS) and its relationship to taxpayer satisfaction and problems encountered among corporate taxpayers in Kalibo, Aklan. The research design used in the study was descriptive-correlational research design that was based on the Information Systems Success Model of DeLone and McLean (2003). The total respondents were 118 corporate taxpayers which were purposively sampled. A validated survey questionnaire was used to collect the data, while the data were analyzed by using mean, standard deviation, Pearson Product-Moment Correlation. The results indicated that overall BIR eFPS was rated as Highly Effective for usability, filing and payment processing speed, accuracy, and integration with payment gateways with its system availability and uptime rated as Moderately Effective. The level of taxpayer satisfaction was generally rated at Satisfied with problems experienced at a moderate level. Additionally, the study indicated that there was significant positive correlation between the effectiveness of the eFPS and the taxpayer satisfaction, and significant negative correlation between the problems faced and the taxpayer satisfaction and between the problems faced and the effectiveness of the eFPS. The study found that an effective and reliable eFPS can be linked to increased taxpayer satisfaction and less operational challenges for corporate taxpayers. The results highlight the importance of ongoing efforts to improve system reliability, access and technical assistance to further enhance the efficiency of digital tax administration and the taxpayer experience.
Keywords Electronic Filing and Payment System (eFPS), taxpayer satisfaction, system effectiveness, corporate taxpayers, Bureau of Internal Revenue (BIR)
Published In Volume 8, Issue 4, July-August 2026
Published On 2026-07-17
DOI https://doi.org/10.36948/ijfmr.2026.v08i04.83957
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CrossRef DOI prefix of IJFMR is 10.36948/ijfmr

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