Cognizance and Satisfaction of Customers on the Online Registration and Updates System (ORUS) of the Bureau of Internal Revenue (BIR)
Authors
Independent Researecher (Philippines)
Independent Researecher (Philippines)
Michelle L. Borromeo, LPT, MBA
Independent Researecher (Philippines)
Hazel B. Nobleza, ECE, LPT, MAEd
Independent Researecher (Philippines)
Article Information
DOI: 10.47772/IJRISS.2026.100800393
Subject Category: Education
Volume/Issue: 10/8 | Page No: 6084-6090
Publication Timeline
Submitted: 2026-08-19
Accepted: 2026-08-24
Published: 2026-09-07
Abstract
This study investigates taxpayers’ cognizance and satisfaction with the Bureau of Internal Revenue’s Online Registration and Updates System (ORUS). As part of the government’s digital transformation initiatives, ORUS was designed to streamline registration processes, enhance transparency, and improve service delivery. Using a descriptive‑correlational design, the research assessed taxpayers’ cognizance of ORUS features and their satisfaction with its usability, efficiency, and reliability. Data were gathered through survey questionnaires administered to registered taxpayers, with results analyzed using non‑parametric tests. Findings revealed high levels of cognizance and satisfaction overall, with no significant differences across demographic variables such as sex and age and number of years as registered taxpayer, but notable variations based on computer proficiency. The study concludes that digital competence strongly influences satisfaction, while equitable experiences are maintained across other groups. Recommendations include strengthening computer literacy programs and continuous system improvements to sustain taxpayer confidence and engagement with ORUS.
Keywords
Master in Business Administration
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