Philippine E-Journals

Real Property Tax Collection in The City of Cabuyao: A Basis For Tax Collection Enhancement

John Carlo Roche | Lovely Tubo | Eunice Umali

Discipline: business studies

 

Abstract:

The study Real Property Tax Collection in the City of Cabuyao: A Basis for Tax Collection Enhancement aims to provode enhancements in the real property tax collection in the City of Cabuyao. The respondents were selected based on their knowledge about the subject of the study. For real property taxpayers, the researchers used purposive sampling and quota sampling. For City Treasurer employees, the researchers elected purposive sampling as they have knowledge about the subject of the study. As a tool for gathering data, the researchers used survey questionnaire. Likert scale was used as a method of measurement for the service delivery of the City Treasurer’s Office. The researchers used percentage and frequency distribution to determine the demographic profile of the respondents. Weighted mean was used to determine level of service delivery of the City Treasurer’s Office based on the assessment of the two groups of respondents. Finally, the researchers used T-Test in determining the significant relationship between the assessment of the two groups of respondents in the level of service delivery of the City Treasurer’s Office. The researchers found out that dissemination of information was one of the main problems of the City Treasurer’s Office. The researchers also found out that the program regarding the sending of notice of delinquency to real property taxpayers were not strictly exhibited. Based from the findings, the researchers formulated enhancements in order to improve compliance among taxpayers and therefore increase collection.