Comparative Causal Analysis on the User Intentions to Adopt the BIR’s Electronic Filing and Payment System (EFPS) in Romblon: A TAM-TPB Integration

Authors

  • Valerie F. Gabinete Revenue Officer, Revenue District Office – 035, Odiongan Romblon, Bureau of Internal Revenue, Philippines
  • Alexander A. Mangoba Jr. Lecturer III, College of Business and Accountancy, Romblon State University, Liwanag, Odiongan, Romblon, Philippines
  • Aira Fallurin Garcia Admin Assistant III, Research, Extension, Development and Innovation Office, Romblon State University, Liwanag, Odiongan, Romblon, Philippines
  • Daniel Feil Galindez Fabello Lecturer, College of Business Accountancy: BS Hospitality Management Department, Romblon State University, Odiongan, Romblon, Philippines
  • Ellaine Joy G. Eusebio Associate Professor, Graduate Education and Professional Studies, Romblon State University, Odiongan, Romboln, Philippines

Abstract

This study assessed the factors influencing SME taxpayers in Odiongan, Romblon to adopt the BIR’s Electronic Filing and Payment System (eFPS), using the Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB). It examined five predictors: perceived ease of use, perceived usefulness, attitude toward use, subjective norm, and perceived behavioral control. Using a descriptive-causal design, data from 345 SME owners were collected via a standardized Likert-scale questionnaire. Regression analysis showed that all variables except subjective norm significantly influenced intention to adopt eFPS, with attitude as the strongest predictor. Recommendations include enhancing system usability, offering user training, promoting awareness, and expanding digital infrastructure to support adoption and compliance.

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Published

30-06-2025

Issue

Vol. 6 No. 6 (2025)

Section

Articles

License

Copyright (c) 2025 Valerie F. Gabinete, Alexander A. Mangoba Jr., Aira Fallurin Garcia, Aira Fallurin Garcia, Ellaine Joy, G. Eusebio

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

[1]
V. F. Gabinete, A. A. Mangoba Jr., A. F. Garcia, D. F. G. Fabello, and E. J. G. Eusebio, “Comparative Causal Analysis on the User Intentions to Adopt the BIR’s Electronic Filing and Payment System (EFPS) in Romblon: A TAM-TPB Integration”, IJRAMT, vol. 6, no. 6, pp. 82–85, Jun. 2025, Accessed: Jul. 14, 2025. [Online]. Available: https://journals.ijramt.com/index.php/ijramt/article/view/3089