📄 Abstract
Taxation serves as the lifeblood of the government, providing the essential revenue required for public services and national development. However, taxpayers frequently encounter difficulties in navigating complex tax regulations and filing procedures, which often result in errors or unintentional non-compliance. This study determined the level of awareness of individual taxpayers in Pico, La Trinidad, Benguet, regarding government-implemented taxpayer education programs and assessed their level of tax compliance in terms of correct filing and timely payment. The research also examined the relationship between awareness of these programs and actual compliance behavior. Utilizing a quantitative descriptive-correlational research design, the study surveyed 269 individual taxpayers, comprising employed individuals, self-employed business owners, and professionals. To ensure the accuracy and consistency of the data gathered, the survey instrument underwent pilot testing and achieved an overall Cronbach’s alpha reliability score of 0.77, indicating an acceptable level of internal consistency. The results indicated that taxpayers are moderately aware of digital outreach (websites, apps, online tools) and slightly aware of online campaigns (social media, posted infographics) and seminars/in-person activities). However, despite the low level of awareness, participants reported a high level of tax compliance in terms of correct filing and on-time payment of taxes. Correlation analysis revealed a significant but weak positive relationship between awareness of education programs and tax compliance. The finding indicates that while education programs contribute to compliance, they are not the sole drivers of taxpayer behavior. Other factors, such as structural mechanisms, employer-assisted withholding, and reliance on professional support, play a more substantial role in ensuring that taxpayers remain compliant.
📚 How to Cite:
Eleanor D. Verceles , TAXPAYER EDUCATION PROGRAMS OF THE BUREAU OF INTERNAL REVENUE: AWARENESS AND COMPLIANCE OF INDIVIDUAL TAXPAYERS , Volume 13 , Issue 6, June 2026, EPRA International Journal of Economics, Business and Management Studies (EBMS) , Pages: 206 - 211 , DOI: https://doi.org/10.36713/epra28537