Determinants of user acceptance of e-filing and payment system of MSME taxpayers in Metro Manila
Date of Publication
Bachelor of Science in Accountancy
Ramon V. Del Rosario College of Business
Defense Panel Member
Aeson Dela Cruz
Arnel Onesimo O.
Currently, the BIR eFPS is underutilized and given the substantial investment in the said IT system, it is critical for the government to determine the factors that influences users acceptance of eFPS this will enable the BIR to make strategic decisions that will help increase its usage. This study utilized DTPB to predict users acceptance of the eFPS the population of this study are Filipino MSME taxpayers, both users and non-users, situated in Metro Manila. Sample is taken using purposive quota sampling method and the analytical technique used is logistic regression and Partial Least Squares-Structural Equation Model (PLS-SEM). Based on empirical data gathered from the questionnaire-based surveys, perceived usefulness, perceived ease of use, trust, external influence, interpersonal influence, facilitating conditions, self-efficacy, attitude, subjective norms, and perceived behavioral control are the significant determinants of behavioral intention. Demographic variables such as gender, age of business owner, education, age of business computer experience, internet experience, do not significantly influence behavioral intention to use the system. The results of this study pose several implications for the BIR, the academe, the system developers, the taxpayers and the public such implications can lead to the better planning and implementation of future initiatives meant to increase eFPS usage.
Archives, The Learning Commons, 12F, Henry Sy Sr. Hall
x, 186 leaves : illustrations (some color) ; 29 cm. + 1 computer disc ; 4 3/4 in.
Cregencia, C., Dongon, A. P., Julio, H. L., & Parungao, K. L. (2015). Determinants of user acceptance of e-filing and payment system of MSME taxpayers in Metro Manila. Retrieved from https://animorepository.dlsu.edu.ph/etd_bachelors/9206