Perceived usability and client satisfaction of the electronic filing and payment system of a government revenue agency

Abstract

This study aimed to determine the perceived usability and client satisfaction of the electronic filing and payment system of a government revenue agency. A survey correlational method of research was used. The data were collected using the researcher-made questionnaire from the 261 participants in Kalibo, Aklan for the Taxable Year 2022 who were selected randomly using the stratified random technique. The survey questionnaire included questions on participants’ profiles, perceived usability, and client satisfaction of the electronic filing and payment system (EFPS). The frequency count, percentage analysis, mean, and standard deviation were employed for descriptive data analysis. The one-way Analysis of Variance (one-way ANOVA) and Pearson’s r were used for inferential data analysis. All inferential statistics were set at .05 level of significance. The findings revealed that the trade, retail, maintenance, supply distribution, and real estate businesses, were the most dominant categories when participants were classified according to type of industry, The sole proprietorship was the majority form of business organization, and most participants had one to four years of experience in using the EFPS. Gunter (2019) emphasizes that challenges such as system downtimes, slow internet connectivity, and technical failures can significantly hinder user satisfaction. This is in contrast with the findings of the current study in which the participants perceived EFPS as “very high,” indicating as “very usable.” The client satisfaction was also rated as “very high,” indicating that the clients were “very satisfied” of the EFPS of a government agency. Albalushi (2021) asserts that new users frequently exhibit higher levels of satisfaction, attributed to their initial enthusiasm and engagement with the system. The study revealed no significant differences in perceived usability and client satisfaction based on industry type, form of business, and years of using EFPS, with a strong positive correlation between the two, underscoring the importance of usability in enhancing the overall client satisfaction across diverse business contexts. De Castro and Cordero (2020) note that factors like age and digital literacy influence users' familiarity and satisfaction. This research provides valuable insights for taxpayers, bookkeepers, tax practitioners, government offices, the academe, and future researchers on enhancing the perceived usability and client satisfaction of the electronic filing and payment system facility.