The effect of the experience gap on the skill proficiency of BIR employees in eBIRForms filing of RDO 8, Baguio City

Abstract

This study examined how good Bureau of Internal Revenue (BIR) employees in Revenue District Office No. 8, Baguio City are at using the electronic Bureau of Internal Revenue Forms (eBIRForms) system. It also aimed to find out if the number of years they have worked affects their digital skills and to identify what training and support they need. The study was based on Human Capital Theory and the Digital Competence Framework. Human Capital Theory says skills improve with experience, while the Digital Competence Framework emphasizes the need to keep learning and adapting when using digital systems.

            The study used a quantitative research method and included 88 employees as participants. Data were collected through a questionnaire that covered preparation and accuracy, submission and compliance, and help and policy use. The data were analyzed using weighted averages and Pearson correlation.

            The results showed that employees generally have a high level of skill in using the eBIRForms system, with an overall average score of 3.35. Among the areas checked, submission and compliance scored the highest, followed by preparation and accuracy, and help and policy use. However, the results showed no clear connection between years of service and skill level (r = -0.004, p = 0.971), meaning that how long someone has worked does not affect their digital skills. This suggests that Human Capital Theory does not fully apply here because the system is fairly new and keeps changing, so all employees need to keep learning no matter their experience.

            Even with high skill levels, employees said they need ongoing training, especially with updated materials and practical learning.