Construction companies' awareness and perceptions of eFPS: A correlational study

Abstract

Generally, this study determined the effectiveness of the Electronic Filing and Payment System (eFPS) among construction companies in Ilocos Norte, Philippines. Specifically, it explored the level of awareness, challenges, and effectiveness of the Electronic Filing and Payment System (eFPS) among construction companies in Ilocos Norte, Philippines, and examined the relationships between business profile, awareness, challenges, and system effectiveness. Using a descriptive-correlational research design, data were collected from 33 construction companies through a structured survey questionnaire and analyzed using statistical tools such as frequency and percentage, weighted mean, Spearman’s rho, Mann–Whitney U test, and Pearson-r correlation.

Findings revealed that regardless of ownership structure, construction companies collectively serve as indispensable agents of progress. Construction companies exhibited a very high level of awareness of eFPS, particularly in technical competence and knowledge, while awareness of cost and benefit was slightly lower. The degree of seriousness of challenges encountered was rated as serious, with system errors and incorrect data entries identified as the most pressing issues. The effectiveness of eFPS was perceived as effective overall, with perceived usefulness rated higher than convenience. Statistical analysis showed that certain business profile variables, specifically capitalization and number of employees, were significantly related to awareness on eFPS, while form of ownership, revenue, and years in operation had no significant influence. Moreover, higher technical competence and knowledge were significantly associated with fewer challenges, and higher awareness positively correlated with greater perceived effectiveness of eFPS. Conversely, the seriousness of challenges negatively affected the convenience of system use.

The study concluded that technical knowledge and awareness are key drivers in maximizing the benefits and minimizing the difficulties of eFPS use among construction companies. It is recommended that companies enhance staff training and internal processes, the Bureau of Internal Revenue (BIR) strengthen system reliability and user support, and other taxpayers adopt best practices in digital compliance. Future research may expand the study to other industries, larger samples, or include factors such as digital literacy and organizational culture to further explore the long-term impact of electronic filing systems on business efficiency and compliance.