Challenges and Experiences of Taxpayers in the Payment Channel in Bureau of Internal Revenue

• Author(s): Raymundo A. Rizo, JR; Dr. Joyce C. Decendario
• Paper ID: 1719372
• Page: 3465-3482
• Published Date: 30-06-2026
• Published In: Iconic Research And Engineering Journals
• Publisher: IRE Journals
• e-ISSN: 2456-8880
• Volume/Issue: Volume 9 Issue 12 June-2026
• DOI: https://doi.org/10.64388/IREV9I12-1719372

Abstract

This study, conducted in 2025, examined the challenges and experiences of taxpayers in utilizing the payment channels of the Bureau of Internal Revenue (BIR), focusing on both manual and online tax payment systems. It employed a mixed-methods approach, integrating quantitative and qualitative research designs to provide a more comprehensive understanding of taxpayer experiences. A total of 173 taxpayers served as respondents of the study. Data were gathered through a structured questionnaire and supplemented by semi-structured interviews to capture both measurable assessments and personal insights regarding the payment systems. The findings revealed that there is a significant difference in the lived experiences of taxpayers between manual and online payment systems in terms of efficiency, accessibility, and security. Specifically, the online system was generally perceived as more efficient, more accessible, and more secure compared to the manual system. The results indicate a clear distinction between the two payment channels, with online tax payment systems demonstrating stronger performance and user satisfaction. Based on these findings, the study recommends regular evaluation and continuous improvement of both systems to further enhance efficiency, accessibility, and security, ensuring a more effective and taxpayer-friendly service delivery in the BIR payment system.

Citations

IRE Journals:
Raymundo A. Rizo, JR, Dr. Joyce C. Decendario "Challenges and Experiences of Taxpayers in the Payment Channel in Bureau of Internal Revenue" Iconic Research And Engineering Journals Volume 9 Issue 12 2026 Page 3465-3482 https://doi.org/10.64388/IREV9I12-1719372

IEEE:
Raymundo A. Rizo, JR, Dr. Joyce C. Decendario "Challenges and Experiences of Taxpayers in the Payment Channel in Bureau of Internal Revenue" Iconic Research And Engineering Journals, vol. 9, no. 12, Jun. 2026, doi: https://doi.org/10.64388/IREV9I12-1719372

APA:
Raymundo A. Rizo, JR, Dr. Joyce C. Decendario (2026). Challenges and Experiences of Taxpayers in the Payment Channel in Bureau of Internal Revenue. Iconic Research And Engineering Journals, 9(12). doi: https://doi.org/10.64388/IREV9I12-1719372

MLA:
Raymundo A. Rizo, JR, Dr. Joyce C. Decendario "Challenges and Experiences of Taxpayers in the Payment Channel in Bureau of Internal Revenue" Iconic Research And Engineering Journals, vol. 9, no. 12, Jun. 2026. Crossref, https://doi.org/10.64388/IREV9I12-1719372

BibTeX

@article{1719372,
author = {Raymundo A. Rizo, JR, Dr. Joyce C. Decendario},
title = {Challenges and Experiences of Taxpayers in the Payment Channel in Bureau of Internal Revenue},
journal = {Iconic Research And Engineering Journals},
year = {2026},
volume = {9},
number = {12},
pages = {3465-3482},
issn = {2456-8880},
url = {https://www.irejournals.com/formatedpaper/1719372.pdf},
abstract = {This study, conducted in 2025, examined the challenges and experiences of taxpayers in utilizing the payment channels of the Bureau of Internal Revenue (BIR), focusing on both manual and online tax payment systems. It employed a mixed-methods approach, integrating quantitative and qualitative research designs to provide a more comprehensive understanding of taxpayer experiences. A total of 173 taxpayers served as respondents of the study. Data were gathered through a structured questionnaire and supplemented by semi-structured interviews to capture both measurable assessments and personal insights regarding the payment systems. The findings revealed that there is a significant difference in the lived experiences of taxpayers between manual and online payment systems in terms of efficiency, accessibility, and security. Specifically, the online system was generally perceived as more efficient, more accessible, and more secure compared to the manual system. The results indicate a clear distinction between the two payment channels, with online tax payment systems demonstrating stronger performance and user satisfaction. Based on these findings, the study recommends regular evaluation and continuous improvement of both systems to further enhance efficiency, accessibility, and security, ensuring a more effective and taxpayer-friendly service delivery in the BIR payment system.},
month = {June}
}