International Journal For Multidisciplinary Research
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Volume 6 Issue 6
November-December 2024
Indexing Partners
Measures of Taxpayer's Satisfaction: An Exploratory Factor Analysis
Author(s) | Dr. Vicente Salvador E. Montaño, Antonio H. Sayson, Jr |
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Country | Philippines |
Abstract | One of the significant challenges for the Philippine government is to develop tax administrative reforms to increase tax awareness among taxpayers in the country and eliminate the most common problematic issues of the Bureau of Internal Revenue (BIR) about corruption, biased processing, noncompliance of taxpayers, tax evasions, and unsatisfactory services. This study focused on identifying the thematic framework of measures of taxpayers’ satisfaction. Stratified Random Sampling was used to divide the population into strata or subgroups, and then a random sample was taken from each subgroup. The study surveyed 337 taxpayers in Davao City with a confidence level of 95%. Results showed that six thematic factors were extracted from the Exploratory Factor Analysis used in the study: Timeliness, Promptness, Communication, Accessibility of Office, Improved Procedures, and Processing of Information. From the 60 indicators, these six factors imply that BIR needs to improve its processes to support increased taxpayer satisfaction in the said themes. This research recommends creating intervention programs that address the tax gap from voluntary compliance and increase taxpayers' trust and confidence in the service provided by the tax authorities. |
Keywords | Taxpayer satisfaction, measures, Bureau of Internal Revenue, tax compliance, KMO Bartlett’s test of Sphericity, Philippines |
Field | Business Administration |
Published In | Volume 5, Issue 6, November-December 2023 |
Published On | 2023-12-19 |
Cite This | Measures of Taxpayer's Satisfaction: An Exploratory Factor Analysis - Dr. Vicente Salvador E. Montaño, Antonio H. Sayson, Jr - IJFMR Volume 5, Issue 6, November-December 2023. DOI 10.36948/ijfmr.2023.v05i06.10646 |
DOI | https://doi.org/10.36948/ijfmr.2023.v05i06.10646 |
Short DOI | https://doi.org/gs9k2b |
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