ABSTRACT
Micro, small, and medium enterprises (MSMEs) comprised the majority of taxpayers both in terms of number and tax remittances. A sound taxation system was a necessity to provide MSMEs with a more convenient and interactive experience while filing and paying taxes. The purpose of this study was to determine the level of awareness of MSMEs in Calamba City, Laguna of BIR’s Electronic Filing and Payment System (eFPS) and its relationship to the challenges encountered while using the system. This study used a descriptive correlational design. The 134 respondents were composed of both owners and the staff of micro and small enterprises taxpayers in Calamba City, Laguna. The result showed that not all businesses were aware of all the benefits of using eFPS. Moreover, the study revealed a significant relationship existing between the awareness of taxpayers about the eFPS and the challenges they experienced while using it. The enhancement program may be implemented for micro and small enterprises in the City of Calamba. It might increase the level of awareness of taxpayers about eFPS and lessen the challenges experienced.
Keywords: electronic filing and payment system, perceived usefulness, perceived ease of use, perceived security, knowledge of taxation system
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