Barangay Micro Business Enterprises (BMBE) use of eBureau of Internal Revenue Forms (eBIR FORMS)

Abstract

The study aimed to assess the effectiveness of using the electronic Bureau of Internal Revenue Forms by Barangay Micro Business Enterprises. After the researcher gathered all the relevant data, they were compiled, sorted out, organized, tabulated, and interpreted. The study utilized Frequency of Distribution, Percentage, Weighted Mean, One-way Analysis of Variance (ANOVA), t-Test and Ranking as statistical tools. Based on the findings, the majority of the respondents were engaged in providing services. The capitalization of the said respondents is dominantly up to P1,000,000. As to the number of years in operating their business, the respondents are dominantly operating from 1 to 3 years while in terms of the number of years using eBIR forms, respondents dominantly use the system over 1 to 3 years. The respondents’ perception on using the eBIR Forms were effective in terms of Accuracy, Awareness, Efficiency and Convenience while Privacy and Security was generally rated as somewhat effective. Generally, there were no significant differences in the respondents’ perception on the effectiveness in using the eBIR Forms when grouped by line of business and number of years operating their business. When they are grouped by capitalization and number of years accessing the eBIR Forms, their perception on accuracy was significantly different, whereas, awareness, convenience, security, privacy and efficiency were statistically the same. As such, the researcher forwards one of his recommendations that since majority of the taxpayers under small scale capital, they should be more aware of using the eBIR Forms.