CHAPTER IV: PRESENTATION, ANALYSIS, AND INTERPRETATION OF DATA

4.1 INTRODUCTION

Before the results and discussion of what this chapter provides. It is of paramount

importance for you, the panelist to know the demographics of the survey for you to tell

where did we get our data, what are our categories in picking the Interviewees and

surveyed Questionnaire respondents.

We have from the LGU and we also gathered information from the local taxpayers.

The procedure used for drawing the sample from the LGU is established based on their

familiarity and experience at work in the real property tax system,

: for the Interview Questionnaire, we have 1 respondent for the accessor’s office that is

the accessor’s admin, 1 for the Human Resource office – the HR Admin, 1 from the

Treasurer’s office – the treasurer’s head, 1 from the Information Technology Office –

The IT Head. After the questionnaire we gave the survey questionnaire, here is the

survey questionnaire provided to the LGU and Local Taxpayer.

: for the Survey Questionnaire there are 7 respondents from the aforementioned offices,

the admin and their staff. Now that is from the LGU.

So, from that WE have also respondents from the Local Taxpayers, the procedure used

for drawing the sample from the Local Taxpayer is established ONLY on their

experience of paying the real property tax in Calbayog City, normally the individuals can

answer with their experience. Now that is for the demographics.

Now from the subject of this chapter, the qualitative phase in the analysis survey of the

data. The results and findings.

As for our Interview, we ask, how much are the tax collected from real property tax with

the currently applied manual collection of RP- taxes?

4.3.1 Tax collection within the normal period year 2021

Figure 2. Calbayog City Real Property Tax collection within the normal period year

2021

Figure 2.1 Based on LGUs annual budget Figure 2.2 Based on National Government

collection based on LGUs annual budget surpasses the proposed target collection on

real property tax.

On the other hand, figure shows that the total target real property tax collection for the

year 2021 has an estimated percentage of 12% out of 100% propose target collection

on RPT based on the National Government.

You might be wondering why there is only 12%? Has a lower tax collection outcome

compared to the local? That is due to the national government target which is the total
land area of Calbayog, City, the total large capacity itself, specifically included the far

flung areas which in the LGU RPTAX admin office did not consider it because it is

unlikely to reach the far-flung areas of the City which the fact that it is obviously far from

the city and car line, they consider it already that the taxpayers are unlikely to pay. That

is one of the potential disputes that affects the tax collection and is also one of our

reason in this research to consider the far-flung areas on their adaptability level.

Aside from that we also ask what are the main reason for failure of collecting tax dues?

They said “it is the negligence or non-payment of the real property registered owners.”

And those were the factors that mainly affect their tax collection

Speaking of the tax collection, May I introduce to you Ms. Lindsey Carijutan, to give us a

view and provide the manual and database tax collection study.

As discussed earlier the factors affecting the tax collection and the failure of collecting

tax dues. Here are the surveyed results from the taxpayers, the purpose of this is to

establish the level of their attitude benefits, their perspective is what matters here if they

are okay with the electronic real property tax system.

SET B: BASED ON THE SURVEYED RESULTS FROM THE TAXPAYERS OF

CALBAYOG CITY.

SET B 1: Attitude Benefits

Table 1. Attitude towards the electronic taxing system

 Attitude Neutral Agree Strongl
towards the Number Missing Strongl Disagre
of Value y e y Agree
electronic Respond Disagre
taxing ents e
system
I think the

electronic tax 12 0 0 1 1 7 3

system is a

good idea.

I find it better

to use an e- 12 0 0 1 1 7 3

tax system

than a

manual

system of tax

compliance.

The e-tax

system will 12 0 0 1 3 5 3

make our life

easy in terms

of tax

compliance

matters.

E-tax system

is essential in 12 0 0 1 3 6 2
accomplishin

g my work.

Using an e-

tax system is 12 0 0 1 2 4 5

convenient

and time-

saving.

The e-tax

system will 12 0 0 1 1 5 5

be useful for

me.

Source: Researcher’s survey and questionnaire, 2022.

with the evaluated results most of the respondents agree and strongly agree on

average, with the value of six(6) it serves as a good idea for them in which it is essential

in accomplishing their work, mainly most of them also added that it decreases their

workload of time in filing and paying of tax.

with the positive impression of the results that is further revealed with the value of

five(5) strongly agreed individuals it is useful considering that it is time-saving and

convenient.
 They find it also a good idea that it will make their tax compliance easier and would be

better than the manual tax system because of the discussed derived development on

the reduction of the manual paperwork requirement.

This is proved by the data collected from the respondents scores respectively.

Next is the perception benefits, the purpose of this is to give a platform for their voice to

be heard of what they believe towards the E-RPTax System,

SET B 2: Perception Benefits

Table 2. Perception on electronic tax system

Perception on Number Missing Strongly Disagree Neutral Agree Strongly

electronic tax of Value Disagree Agree
system Respondent
I believe that

e-tax system 12 0 0 1 2 7 2

is relevant for

tax report

purposes
Electronic tax

helps to file 12 0 0 1 3 4 4

tax quickly,

saves time in

tax filing or in

payment, and

promotes

better real

property tax

compliance.

I think it’s

better to use 12 0 0 1 2 7 2

an e-tax

system than

the manual

real property

tax

compliance

system.

I think an

electronic tax 12 0 0 1 3 4 4

system will

make tax
compliance

easier.

The electronic

tax system is 12 0 0 1 2 4 5

hassle-free

and will

promote more

tax

compliance.

Source: Researcher’s survey and questionnaire, 2022.

As indicated in this table, most of the respondents agreed on the relevance of the e-

taxing system for tax report purposes as it shows the respondent’s interest in the aspect

of electronic taxing system services. Their comprehended preference for adoption is

shown in result of five (5) which most of the respondents have strongly agreed that it is

hassle-free and promotes more tax compliance.

Last survey from the Taxpayers is the most important one, Their Adaptability Level, the

purpose of this is to show the results if they are equipped enough, is capable enough

and ready to adopt.

SET B 3: Adaptability level

Table 3. Adaptability level of Electronic Real Property Taxing System

Adaptability
level of Number of Missing Strongly Disagree Neutral Agree Strongly
electronic real Respondent Value Disagree Disagree
property taxing
system.
I have enough

resources in 12 0 0 1 3 7 1

utilizing the

implemented

eRPTS.

I am equipped

with computer 12 0 0 1 3 7 1

skills to deal

with eRPTS.

I am ready to

use the system. 12 0 0 1 2 8 1

The

technological 12 0 0 1 2 8 1

capability of

administration

personnel is

satisfactory.

Source: Researcher’s survey and questionnaire, 2022.

The table displays that majority of the respondents agreed about their readiness in

adopting E-taxing system hence their resources in utilizing the implemented eRPTS

resulted and agree to a seven(7) individuals which is most of them have enough

resources, same as to the results of seven(7) individuals that they are also equipped

with computer skills to deal such taxing system. The result of eight (8) individuals which

gave us the answer to which they agreed that they are ready to use the said system, the

same that their technological capability is satisfactory.

As I said earlier that far flung areas is one of the reasons in this research to consider

their adaptability level due to its potential effect of lower tax collection, provided that it is

also clear now that they have enough resources as they are equipped which they also

agreed that they are ready to use ERPTAX SYSTEM.

Now for the conclusion’ recommendation

Next may I introduce to you Ms.Catherine Alcala