@article{carmella2026,
title = {Service Quality & Taxpayers’ Satisfaction on the Digitalization Initiatives of Bureau of Internal Revenue in Lipa City, Batangas},
author = {Carmella Manalo and Orbel Canoy},
journal = {Psychology and Education: A Multidisciplinary Journal},
volume = {52},
number = {6},
pages = {717-732},
year = {2026},
doi = {10.70838/pemj.520606},
}