Assessment on doing business at the Bureau of Internal Revenue-Jolo: Taxpayers’ perspective

Abstract

Republic Act No. 11032, known as The Ease of Doing Business and Efficient Government Service Delivery aims to streamline the current systems and procedures of the government services. The law prescribes administrative and criminal liability to the officials and employees who may act inappropriately making it a critical factor affecting the overall business climate and economic growth of a region in the Philippines. Tapping 100 taxpayers from different economic sectors in Jolo, Sulu, this quantitative study aims to assess the ease of doing business at the Bureau of Internal Revenue in the said municipality for Fiscal Year 2023 using purposive sampling method. Taxpayers in Jolo view the registration process with the Bureau of Internal Revenue positively, averaging a score of 4.5060. However, their perceptions of tax collection and law enforcement are more neutral, with mean scores of 4.3850 and 4.4430 respectively. This study shows that government employees are the most positive across sectors. Strong positive correlations exist between taxpayer registration, tax collection, and compliance. The study suggests that the Bureau of Internal Revenue (BIR) in Jolo should continue improving its registration process and enhance tax collection and compliance, possibly through digital solutions tailored for its diverse demographic. Targeted training for different age groups and sectors could ensure efficient navigation of the tax system. Economic sectors should collaborate with the BIR for sector-specific guidelines and foster a culture of compliance through educational initiatives. Taxpayers are encouraged to utilize BIR’s educational resources, participate in feedback systems, and understand the interconnectedness of BIR processes to aid in creating a more effective tax system.