Marco, Janet M.

The effects of electronic Bureau of Internal Revenue forms on non-users micro enterprises: guide towards digital adoption/ Janet M. Marco, Jaziel T. Carinote, Geneia Kyla A. Copioso, Via Norie Bueno, & Jencie B. Nisperos. -- Parañaque City: Olivarez College, 2025.

Undergraduate thesis.

This study investigates the factors that prevent microenterprises in Barangay San Dionisio Paranaque from adopting the Electronic Bureau of Internal Revenue (eBIRForms) and to know their perceptions of the usefulness and ease of use. This study utilizes a descriptive quantitative research design. The researchers collected data from 50 non-user microenterprises and focused on challenges such as transitioning from manual to electronic filing, technical issues, and data security concerns. The findings reveal that 46% of respondents have been operating their business for 2-5 years, all from the food and beverage industry. 70% reported sufficient access to technology, particularly computers (66%), that potentially transitioned to eBIRForms. The respondents generally perceived the usefulness of eBIRForms as beneficial for reducing costs, with a 3.86 as the mean score, and improving tax filing accuracy, which had a 2.96 mean score. Statistical analysis using Spearmans rho showed no significant relationship between challenges and the systems perceived usefulness and ease of use. However, there are significant differences in perceived usefulness based on years of operation and accessibility, no significant differences were found. The statistical analysis used for this Mann-Whitney and Kruskal-Wallis. The study concludes that even though the system offers significant potential, challenges can hinder its adoption. The research recommends that the government review the training program, improve the user-friendly interface and create a guideline to encourage non-user microenterprises to adopt the eBIRForms.


Electronic bureau of internal revenue forms.
eBIRForms.
Tax filing.
Micro-enterprises.
Perceived usefulness.
Perceived ease of use.
Non users micro-enterprises.

T 657 2025 0033