Level of Effectiveness of Electronic Payment and Collection Systemfor Real Property Tax in the Local Government Unit of Ajuy
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This study assessed the level of effectiveness of the Electronic Payment and Collection System (EPCS) for Real Property Tax (RPT) implemented by the Local Government Unit (LGU) of Ajuy, Iloilo. Guided by the Technology Acceptance Model (TAM), the research employed a descriptive survey method to evaluate the system’s efficiency, accessibility, reliability, transparency, and user satisfaction. Three hundred (300) respondents, composed of taxpayers, LGU personnel, IT staff, and local officials, participated in the study. Data were collected through a validated and reliable questionnaire and analyzed using descriptive statistics such as mean, standard deviation, frequency, and percentage. Results revealed that the EPCS was rated very effective across all five dimensions, with transparency obtaining the highest mean rating, indicating strong public trust and accountability in financial transactions. Efficiency and reliability were also rated highly, suggesting that the system enhanced convenience and accuracy in tax collection. Accessibility received the lowest rating, mainly due to limited internet access and digital literacy among some users. Demographic factors showed that middle-aged and more frequent users perceived the system as more effective. Overall, findings indicate that the EPCS significantly improved Ajuy’s tax administration in terms of efficiency, transparency, and user satisfaction. It is recommended that the LGU enhance internet infrastructure in the LGU, conduct regular digital literacy training sessions for taxpayers and LGU employees, expand public awareness campaigns, provide alternative access points to establish kiosks or mobile service centers, and also expand payment channels by integrating mobile wallets like GCash, PayMaya, and other accessible platforms.
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