Motivational factors and tax services influencing filing behavior and efficiency of personal income tax return among taxpayers in the Revenue Regional office 2

Abstract

The objectives of this study were 1) to study the motivational factors and tax services affecting the personal income tax return filing behavior of taxpayers in the Revenue Regional Office 2, and 2) to study the motivational factors and tax services affecting the efficiency of personal income tax return filing in the Revenue Regional Office 2. The sample consisted of 400 personal income tax filers within the jurisdiction of Revenue Regional office 2, selected through simple random sampling. Data were collected via questionnaires for data analysis. Statistical methods used included descriptive statistics (percentages, mean, and standard deviations), and inferential statistics, specifically 1) Pearson’s correlation analysis and 2) multiple regression analysis. The results of the study found that 1) taxpayers’ opinions regarding both motivational factors and tax services were at a high level overall, with the personal dimension receiving the highest mean score. Their tax filing behavior was also rated at a high level, especially in the use of the e-Filing system. The overall tax filing was perceived as high, with voluntary compliance identified as the most significant aspect. 2) Motivational factors and tax services - specifically regarding tax knowledge and understanding, public relations, and the amount of tax paid, exerted a statistically significant positive influence on both the filing behavior and efficiency of personal income tax returns. In contrast, the perception of tax utilization was found to have a negative influence on both behavior and efficiency.