Volume 8, Issue 4, April – 2023 International Journal of Innovative Science and Research Technology

ISSN No:-2456-2165

Community Tax Certificate Real-Time Transaction

Processing System
Flordeline A. Cadeliña1: FAC Andrew P. Ponte2: APP
1 2
Department of Information Technology, College of Information Technology,
Faculty, MSU-Naawan Campus, Liceo de Cagayan University,
Philippines Philippines

Abstract:- This Community Tax Certificate (CTC) Real- Usually, applying for this certificate will take
Time Transaction Processing System is a form of e- approximately 20 to 30 mins to complete, excluding waiting
government that use electronic communication time. These create bad waiting hours for taxpayers to be
technologies in securing identity document in Iligan City, served even if there is a priority number to be done.
Lanao del Norte, Philippines. The study speeds up the However, this led to a problem in terms of poor services for
processes and procedures whenever the taxpayers from not meeting the taxpayers' needs. With this, enhancing
the forty-four (44) barangays request a cedula at government services' delivery is becoming an essential
Treasurer's Office to comply with securing government agenda for most governments. The efficient delivery of
requirements. A presentation of Porter's Stemming internet services has increasingly become a necessary
algorithm was presented and compared in terms of indicator of efficient public sector management. The
retrieving information. The ultimate objectives of this governments have steadily implemented ICTs (such as
study are to design and create a central database that email, online chatting, and servers to engage citizens and
would act as the repository for all taxpayers' data disseminate the newest news or updates during the last
(individual and corporate). Individual taxpayers have decade (Holzer, 2015).
perceived ease of use, usefulness, and intention to use the
CTC Real-Time Processing to secure community tax Lueth (2018), the growth of the Internet of Things
certificates. Corporate taxpayer's attribute on the (IoT) devices in use to 7 billion. The spread of mobile
usability of technology is affected by their perception phones, communication systems, and internet infrastructure
towards its use of the system. Both individual and significantly impacts trade and development. Governments
corporate respondents of this study have perceived ease adopt electronic governance (e-government) to accomplish
of use and usefulness on the impact when securing the this goal. Sufianti (2007) claims that the adoption of online
community tax certificate. services does not inevitably transform the serving culture of
public organizations.
Keywords: Community Tax Certificate, E-Government,
Real-Time Transaction. The researchers intends to develop e-government for
the local government of Iligan City, which is situated in
I. INTRODUCTION Northern Mindanao. The land area is 81,337 hectares
(813.37 sq. km) and has 44 barangays. With this study, the
Information and Communication Technology (ICT), electronic issuance of Community Tax Certificate will
the Internet, and the mobile revolution have changed how extend a unique approach to proficiency on taxpayer's
we do things. Apps made communication, essential and non- engagement, data transparency, and accuracy for all
essential services, bills, and food delivery accessible and taxpayers when securing the cedula.
engaging customers. Almost all kinds of transactions can be
done using a mobile application and web application. Users Moreover, considering the streamlining of
or customers prefer mobile applications or web applications reconciliation on taxpayer information and the different
for many reasons, and more so, businesses and government government services processes, especially on issuance
agencies are increasingly developing mobile applications to Community Tax Certificate (CTC). In accomplishing this
serve them better. online issuance of a community tax certificate, taxpayers'
listing is registered in the CTC Real-Time Transaction
Paying taxes is a hassle when everyone complies every Processing system. The system will require all taxpayers to
first quarter of the year and secures the community tax register both for individual and corporate tax certificates in
certificate as part of the requirements to avoid penalties. this system. In this way, all information will be gathered,
This community tax certification or cedula is a vital saved, and stored in the database. Users may update the
document and also a legal identity document. It is a information the following year for securing the community
document issued by the Local Government (LGU) to tax certificate again. All taxpayers above 65 years can still
individuals and corporations upon community tax payment. be stored in the database for any government requirement
which requires a community tax certificate.

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Volume 8, Issue 4, April – 2023 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
This study is anchored on e-government services using considered, such as the software coding and implementation,
information and communication technologies. The application development, unit integration, and system
Technology Acceptance Model (TAM) is a model proposed testing to be transformed into actual code.
and developed by Davis (1989). This application model
evaluates information technology utilization in terms of Moreover, in this phase, the researcher considers the
perceived utility, ease of use, and subjective quality. steps below in the creation, progress, and phase 2 of this
Subsequently, adopting e-government services using proposed CTC Real-Time Transaction Processing System:
Technology Acceptance Theories and Models and the Intranet account for printing individual and corporate
Theory of Reasoned Action (TRA) of Fishbein & Ajzen account for the Clerk Account; Testing the proposed CTC
(1975) focuses on a person's intention to behave a certain Real-Time Transaction Processing System for Iligan City-
way. Theory of Planned Behavior (TPB) of I. Ajzen (1991) based on the system significant functionalities and
postulates that behavior, subjective norm, and perceived procedure, as mentioned in the prior section. The system
behavioral control influence behavioral intention. The prototype will be modified upon user's request to fulfill their
Technology Acceptance Model of Venkatesh & Bala (2008) needs and requirement. Hence, the developed system should
scrutinizes individual technology acceptance behavior in be friendly to the user. The next phase will be conducted at
various information systems. each user level to demonstrate each available module's
functionalities if the objectives have been met. Finally, the
Unified Theory of Acceptance and Use of Technology last phase of implementing the developed system will have a
(UTAUT), predictable performance, expected effort, and CTC Web Site to register and secure the City Treasurer's
social impact was theorized and found to influence Office's issuance.
behavioural intention to use technology. In contrast,
behavioral purpose and encouraging conditions are decided Meantime, this study will use the standard
using Technology (Venkatesh, Morris, Davis, et al., questionnaire from the Perceived Ease of Use (PEU), and
2013). AlShihi, (2005) examined the factors that determine Perceived Usefulness (PU), and Unified Theory of
people's adoption of e-gov services in developing countries Acceptance Use of Technology (UTAUT) model to explore
by adapting the UTAT model. For this reason, the researcher the factors that determine the implementation of e-
reviewed the aspects of the perceived usefulness, perceived government services.
ease of use, and the intention to use this study.
The System Usability Scale (SUS) is a standardized
Furthermore, the creation of this system will be tested questionnaire on perceived usability evaluation (Brooke,
by actual users based on its reliability. The information 1996). SUS is also a Technology independent of a quick and
system experts will check the model specification of ISO dirty usability scale to evaluate practically any system with a
9126 for software quality characteristics. sample of ten (10) questions relating to hardware, consumer
software, websites Lewis, J. R., & Sauro, J. (2009). The
The ultimate objective is to develop an individual and system requires the following hardware and software in
corporate community tax certificate using real-time developing the entire system. These will include:
transaction processing. Further, this study aims to develop a
central database that would act as the repository for all  Software
taxpayers' data (individual and corporate).  Windows 7, Windows 8, or Windows 10
 XAMPP
II. MATERIALS AND METHODS  PHPMyAdmin
 Sublime
The researchers will use the Software Development
Life Cycle (SDLC) using the Rapid Application  Hardware
Development (RAD) Model to provide a basis for designing  Processor (CPU) with two gigahertz (GHz) frequency or
and creating the proposed system. First, for phase 1 on above
requirement planning, the researcher considers identifying  A minimum of 2 GB of RAM
the objectives of the system. To further focus on solving  Monitor Resolution 1024 X 768 or higher
business problems, defining, preparing, integrating, and
 A minimum of 20 GB of available space on the hard disk
coordinating the various procedures and other relative
 Internet Connection Broadband (high-speed) Internet
activities involved in formulating the issuance of individual
connection with a speed of 4 Mbps or higher
and corporate Community Tax Certificate (CTC) for Real-
Time Transaction Processing. Second, phase 2 on user  Keyboard and a Microsoft Mouse or some other
design is a continuous interactive process in formulating the compatible pointing device
proposed system. Further, the researcher interrelates with
the software model to understand, modify the system, and III. RESULTS AND DISCUSSION
satisfy the methodology first phase that meets the needs and
requirements. Third, phase 3: Construction phase, the The system generates the taxpayer's repository of
researcher mainly focuses on the program and application information as the central database in issuing a community
development task of the CTC Real-Time Transaction tax certificate. The individual and corporate taxpayers will
Processing for Iligan City. Other functions will also be register the information to the CTC Real-Time Transaction
Processing System using smartphones, desktops, and other

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Volume 8, Issue 4, April – 2023 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
devices that could access the Internet. The system requires developed by Apache Friends. The researcher also applied
users to use the Internet for the primary data collection in Porter's Stemming Algorithm in a pseudo code that will take
creating this program. Mobile technology utilizes to access suffix substitution rules that enhance and recall a text
this program. The information given by the taxpayers will retrieval system. This stemmer method evaluates a list of
be stored in a cloud server using the XAMPP, an open- groups morphologically related words, and each group must
source software cross-platform web server solution be stemmed from the same root.

Fig 1 Context Diagram of CTC Real-Time Transaction Processing System

The design and development of this system integrate developing a data quality plan, standardize point of entry,
the phases. Figure 1 shows the context diagram on how the validate the accuracy of data, and lastly on identifying the
CTC Real-Time Transaction Processing system users and duplicates and append on data.
the taxpayers' repository and data reconciliation are
managed. There are five (5) users in this system: the Admin, In support of the study, the research considered the
Individual, Corporate, Clerk, and a Cashier/Bayad Center tokenization process of Vikram, S., and Balwinder, S.
account. The information requested by the Admin account (2014).
for querying taxpayers' information from the source file or
document will then be processed. The flow lines indicate the Enhanced Porter's Stemming Algorithm (EPSA) is the
movement and the interaction of data in this system. original porter rule. These new rules can solve previous
errors in information retrieval. This algorithm also holds an
Raman, S., Kumar, V., & S. Venkatesan (2012) excellent stemming weight that improves the information
claimed that tokenization identifies tokens/topics within retrieval system's performance, respecting the recall and
input documents when retrieving the information. It helps to precision measures. The EPSA improves the precision over
reduced search to a significant degree. Tokenization is for the porter algorithm by about 2.3% while realizing
breaking a stream of text into words and keeping the terms approximately the same recall percentage. Indexing and
in a list called the word's list. Wong, M. et al. (1985) terms weighting is the process of describing or classifying a
claimed that the secondary benefit of tokenization is the document for index terms. These index terms are the
effective use of storage space, reducing the storage spaces keywords that have meaning for their own and were grouped
required to store tokens identified from input documents. in an indexer. Then, the stemmer is a service by improving
the group of these keywords in the indexer. The user's query
The search word is stemming is considered on the is matched with the index terms to get the relevant
frequency counts of letter or character and the information documents from the database. The documents are then
retrieval. Each letter has been used to set a value word ranked using ranking algorithms according to the most
count, which can be used as an indexing/ranking method. pertinent to the user's query.
Moreover, information retrieval models many years back to
the beginning of written language. Information processing In this context, the researcher compared the EPSA and
applies to knowledge stored in textual form. The indexing the CTC Real-time algorithm to search and retrieve the
algorithm uses word count, either a word count or token taxpayer's information. The presentation of this table 1 will
count, from the tokenization. Quality data refers to error- give understanding and analysis on searching or retrieving
free data when following specific steps on retrieving. Al- information by the first name and beginning with the first
Amin, Ovijit Roy, Md. Alomgir Hossain (2019) claimed that letter. Further, searching first name and last name could take
the process of starting with raw data from one to more a more extended period when there are duplications. As
sources and maintaining reliable quality for applications and such, designing an algorithm and is very important to
that cleaning strategy needs to be performed consists of achieve the system objectives of this study.

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Volume 8, Issue 4, April – 2023 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
Table 1 Comparison of Enhanced Porter's Stemming Algorithm (EPSA) and CTC Real-time Transaction Algorithm

Table 2 presents the individual taxpayers' acceptance level of real-time processing in securing the community tax certificates
using the Technology Acceptance Model regarding perceived ease of use. Mean and Standard Deviation was used to determine
the level of acceptance of real-time processing in securing the community tax certificates. Results have shown an overall mean of
4.38 with a standard deviation of 0.57. This implies that the individual taxpayers highly accept the real-time processing in
securing the community tax certificates in terms of their ease of use. Thus, the respondents believe it will be easy to use real-time
transactions to process community tax certificates.

Table 2 Acceptance Level of the Individual Taxpayers using the Technology Acceptance Model in terms of Perceived Ease of Use
Standard Qualitative
Mean Verbal Description
Deviation Interpretation
Perceived Ease of Use on Real-Time Transaction
1. Learning to interact with real-time
4.27 0.64 Strongly Agree
transactions would be easy for me. Very High
2. I believe that interacting with the real-
time transaction would be a clear and 4.40 0.50 Strongly Agree
understandable process. Very High
3. I believe I find the most real-time
4.40 0.56
transaction to be flexible to interact with. Strongly Agree Very High
4. It would be easy for me to become
4.43 0.57
skillful at using a real-time transaction. Strongly Agree Very High
Overall Mean 4.38 0.57 Strongly Agree Very High
Legend: 5-Strongly Agree, 4-Agree, 3-Undecided, 2-Disagree, 1-Strongly disagree

In an attempt to comprehend the efficient use of the online tax scheme by self-employed taxpayers in Nigeria, Mustapha and
Sheik Obid (2015) studied the mediating impact of perceived ease of use on the connection between the quality of services and
online tax. Table 3 presents the individual taxpayers' acceptance level of real-time processing in securing the community tax
certificates using the Technology Acceptance Model in terms of perceived usefulness. Mean and Standard Deviation was used to
determine the level of acceptance of real-time processing in securing the community tax certificates. Results have shown an
overall mean of 4.61 with a standard deviation of 0.52. It implies that the individual taxpayers highly accept real-time processing
in securing the community tax certificates in terms of usefulness.

Thus, the real-time processing ensures the community tax certificates enable them to do business with the government
anytime, not limited to regular business hours.

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Volume 8, Issue 4, April – 2023 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
Table 3 Acceptance Level of Individual Taxpayers using the Technology Acceptance Model in terms of Perceived Usefulness
Standard Verbal Qualitative
Mean
Deviation Description Interpretation
Perceived Usefulness on Real-Time Transaction
1. Using real-time transactions enables me to do
business with the government anytime and not to regular 4.67 0.48 Strongly Agree
business hours. Very High
2. Using real-time transactions enables me to
4.63 0.49 Strongly Agree
accomplish tasks more quickly. Very High
3. The results of using real-time transactions are
4.60 0.56 Strongly Agree
apparent to me. Very High
4. Using real-time transactions can cut traveling Very High
4.53 0.57 Strongly Agree
expenses.
5. Using real-time transactions can lower traveling
4.60 0.50 Strongly Agree
and queuing time. Very High
Overall Mean 4.61 0.52 Strongly Agree Very High
Legend: 5-Strongly Agree, 4-Agree, 3-Undecided, 2-Disagree, 1-Strongly Disagree

Table 4 presents the individual taxpayers' acceptance level of real-time processing in securing the community tax certificates
using the Technology Acceptance Model in terms of intention to use. Mean and Standard Deviation was used to determine the
level of acceptance of real-time processing in securing the community tax certificates. Results have shown an overall mean of
4.50 with a standard deviation of 0.52. It implies that the individual taxpayers highly accept the real-time processing in securing
the community tax certificates in terms of their intention to use. Thus, the respondents would like to use the real-time transaction
provided over the web. Further, the Technology Acceptance Model was established in terms of the intention to use the system.

Table 4 Acceptance Level of Individual Taxpayers using the Technology Acceptance Model in terms of Intention to Use
Standard Verbal Qualitative
Mean
Deviation Description Interpretation
Intention to Use on Real-Time Transaction
1. I would use real-time transactions in securing
4.43 0.50 Strongly Agree
government requirements. Very High
2. I would use real-time transactions provided
4.60 0.50 Strongly Agree
over the web. Very High
3. Interacting with a real-time transaction over the
4.53 0.57 Strongly Agree
web is something that I would do. Very High
4. I would use the real-time transaction to inquire
4.43 0.50 Strongly Agree
about government services. Very High
Overall Mean 4.50 0.52 Strongly Agree Very High

Table 5 presents the individual taxpayers' acceptance level of real-time processing in securing the community tax certificates
using the Technology Acceptance Model regarding attitude towards using technology. Mean and Standard Deviation was used to
determine the level of acceptance of real-time processing in securing the community tax certificates. Results have shown an
overall mean of 4.58 with a standard deviation of 0.50. This implies that the individual taxpayers highly accept the real-time
processing in securing the community tax certificates regarding their attitude in using the technology. Thus, the respondents find
real-time processing in ensuring community tax certificates to be more interesting.

Table 5 Acceptance Level of Individual Taxpayers using the Technology Acceptance Model in terms of Attitude
towards using Technology
Standard Qualitative
Mean Verbal Description
Deviation Interpretation
Attitude toward using technology
1. Using real-time transactions is a good
4.57 0.50 Strongly Agree
idea. Very High
2. Real-time transaction processing will
4.63 0.49 Strongly Agree
make it more interesting. Very High
3. Working with a real-time transaction
4.53 0.51 Strongly Agree
processing system is fun. Very High
4. I like working with real-time
4.57 0.50 Strongly Agree
transaction processing. Very High
Overall Mean 4.58 0.50 Strongly Agree Very High

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Volume 8, Issue 4, April – 2023 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
IV. CONCLUSION [10]. Wong, K-E, H-H. Pan, B-T. Low, C-H. Cheng, V.
Lure, and S-S. Lain (1995. A tool for computer-
Results showed that as very high and strongly agree, assisted open response analysis. In Proceedings of
taxpayers accepted the real-time transaction processing the 1995 International Conference on Computer
system based on community tax certificates. The taxpayers Processing of Oriental Languages, pages 191-198,
positively respond to the acceptability of real-time Hawaii.
processing in securing community tax certificates and with
very high and strongly agree adopting and utilizing the CTC
Real-Time Transaction Processing System. Respondents
have favorable response as very high and strongly agree that
the system perceived the usefulness and practicality of
online transaction processing for the development of
Community Tax Certificate issuance database. Respondents
also believe it will be easy for them the system as a
repository of taxpayers' data.

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