Author

Arlene B. Mostrero*
Filamer Christian University, Roxas City, Capiz, Philippines

Abstract

The study employed a survey-correlational research design to determine the perceptiveness of SMEs and individual taxpayers in Roxas City regarding the accuracy, timeliness, and usefulness of automated tax compliance platforms. The respondents consisted of 100 participants, composed of registered Small and Medium-sized Enterprises (SMEs) operating in Roxas City and individual taxpayers residing in the same locality who were actively using or had prior experience with automated tax compliance systems. The SME respondents included micro, small, and medium-scale businesses from various sectors such as retail trade, food services, fisheries, agriculture, hospitality, and professional services. Participants were selected using purposive sampling techniques. Data were gathered using a researcher made survey questionnaire designed to measure the level of perceptiveness in terms of accuracy, timeliness, and usefulness of automated tax compliance platforms. The statistical tools used for data analysis included mean, standard deviation, and Pearson product-moment correlation coefficient (Pearson r). All inferential tests set at a 0.05 level of significance. The findings of the study revealed that the overall level of perceptiveness of SMEs and individual taxpayers in Roxas City regarding the accuracy, timeliness, and usefulness of automated tax compliance platforms was rated as “very high”. Furthermore, the results of the study showed that there was a significant relationship between the perceptiveness on the accuracy, timeliness, and usefulness of Automated Tax Compliance Platforms among SMEs and Individual Taxpayers in Roxas City.

Keywords: Automated tax compliance platforms, taxpayer perceptiveness, small and medium-sized enterprises (SMEs).

*Corresponding author / Email: rlenmostrero18@gmail.com
DOI: http://doi.org/10.69651/PIJHSS05021244

Recommended citation:
Mostrero, A. B. (2026). Perceptiveness on the accuracy, timeliness, and usefulness of automated tax compliance platforms among small and medium-sized enterprises (SMEs) and individual taxpayers in Roxas City. Pantao (International Journal of the Humanities and Social Sciences) 5 (2), 5791-5809. http://doi.org/10.69651/PIJHSS05021244

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