Effect of Electronic Filing and Payment System (eFPS) Implementation on the Tax Compliance of Sole Proprietor Taxpayers in RDO 54A-East Cavite Moderated by Taxation Socialization

This study examined the impact of implementing the Electronic Filing and Payment System (e-FPS) and conducting taxation socialization activities on tax compliance among sole proprietorships in RDO-54A East Cavite. It aimed to identify taxpayer characteristics and their perception of e-FPS implementation and taxation socialization. The study found that sole proprietors generally complied with tax obligations, but faced challenges with filing compliance. The research proposed a position paper to enhance tax compliance, addressing issues and recommendations. It suggested further research on tax compliance variables and analyzing the behavior of the entire taxpaying public to improve tax collection efforts.