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Service Quality & Taxpayers’ Satisfaction on the Digitalization Initiatives of Bureau of Internal Revenue in Lipa City, Batangas

Carmella Manalo, Orbel Canoy
Psychology and Education: A Multidisciplinary Journal · 2026-02-25 · DOI 10.70838/pemj.520606
Token #7244
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Token#7244 of SciMatic Articles (ERC-1155), fixed supply 1,000,000
Contract0x0E596B4bb924937aA35D9b342A90347ed6F05eF8
Mint transaction0x70a994bd353f76509612ef0cb09c15c0a4a57ad1ad17885a25600f6af4e3bd14 · block 12109718
Minted2026-10-02 11:05 UTC
Hash on chain0x923a33e43b054016baf4805218b6ca7ebf94ca3caacc33687abb746ebefff070
SHA-256 of the record0x923a33e43b054016baf4805218b6ca7ebf94ca3caacc33687abb746ebefff070
Article today Matches the anchored record.

Allocation at minting

HolderWalletMintedHolds now
SciMatic (10%) 0xc35709AB…277732 100,000 100,000
Carmella Manalo 0x415E1e77…D09F89 450,000 450,000
Orbel Canoy 0xf8D9F8c7…4290fD 450,000 450,000

The anchored record

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{"abstract":"This study examined the effect of digitalization initiatives on service quality and taxpayer satisfaction at the Bureau of Internal Revenue (BIR), Lipa City. Specifically, it assessed the digital services utilized by taxpayers and evaluated how digitalization influences service quality in terms of customer satisfaction, contentment, and loyalty. It also determined the level of taxpayers’ satisfaction across the five service quality dimensions—assurance, reliability, responsiveness, tangibles, and empathy—and analyzed the relationship between service quality and taxpayer satisfaction. The study employed a descriptive-correlational research design. A total of 128 taxpayers from BIR Lipa City served as respondents, selected through purposive-quota sampling. Data were gathered using a structured questionnaire, which included a self-constructed instrument and a SERVQUAL-based scale. Statistical tools such as frequency, percentage, ranking, weighted mean, and Pearson Product-Moment Correlation were used for data analysis. Findings revealed that eBIR Forms were the most utilized digital service among taxpayers. Overall, taxpayers strongly agreed that digitalization positively affected service quality in terms of customer satisfaction, contentment, and loyalty. The respondents also expressed a high level of satisfaction across all five service quality dimensions, with reliability emerging as the strongest dimension influencing satisfaction. Moreover, results showed a significant relationship between the perceived effects of digitalization on service quality and the level of taxpayer satisfaction. Based on the findings, the study proposed a plan of action to enhance BIR’s digital services further, focusing on system reliability, responsiveness, and continuous improvement of online taxpayer support. The study concludes that digitalization initiatives significantly contribute to improved service quality and higher taxpayer satisfaction, supporting the BIR’s goal of efficient, transparent, and citizen-centered public service delivery.","abstract_source":"original","authors":["Carmella Manalo","Orbel Canoy"],"date":"2026-02-25","doi":"10.70838/pemj.520606","id":7244,"issue":6,"journal":{"issn":"2822-4353","name":"Psychology and Education: A Multidisciplinary Journal"},"pdf_sha256":"89bf7cc66d47780be083e0a699e6ae692f5c461f52dfbfb665fb9afa9ff23aff","schema":"scimatic-article/1","title":"Service Quality & Taxpayers’ Satisfaction on the Digitalization Initiatives of Bureau of Internal Revenue in Lipa City, Batangas","volume":52}

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  -d '{"jsonrpc":"2.0","id":1,"method":"eth_call","params":[{"to":"0x0E596B4bb924937aA35D9b342A90347ed6F05eF8","data":"0xf3e0c2900000000000000000000000000000000000000000000000000000000000001c4c"},"latest"]}'

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