Comparative Causal Analysis on the User Intentions to Adopt the BIR’s Electronic Filing and Payment System (EFPS) in Romblon: A TAM-TPB Integration
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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Copyright (c) 2025 Valerie F. Gabinete, Alexander A. Mangoba Jr., Aira Fallurin Garcia, Aira Fallurin Garcia, Ellaine Joy, G. Eusebio

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