FACTORS INFLUENCING CITIZENS' SATISFACTION WITH REAL PROPERTY TAX ADMINISTRATION IN SANTA CRUZ, DAVAO DEL SUR

This study investigated the factors influencing the citizens' satisfaction with the administration of the RealProperty Tax (RPT) in the Municipality of Santa Cruz, Davao del Sur, since administrative practices, such asinformation accessibility, payment system efficiency, and accountability measures, are crucial factors thatinfluence individuals' perceptions of government effectiveness. Through the use of a structured questionnaire,data were collected from 63 real property taxpayers. These data were then analyzed through the application ofExploratory Factor Analysis (EFA) and descriptive statistics. The study methodology utilized was quantitative,descriptive-exploratory. The study determined the factors influencing the citizens' satisfaction in RPTadministration and identified six principal dimensions which are: service delivery efficiency, the accuracy andfairness of RPT assessment, the accessibility of information and personnel, the transparency and accountabilityin RPT utilization, public participation and policy responsiveness, and the overall perceived governanceefficacy. The six-factor model accounted for 71.377% of the total variance, signifying a robust and significantstructure. The results show how important it is for municipal governments to be transparent and focused on theneeds of their citizens in order to improve local tax administration, build trust among citizens, and develop localrevenue governance. These findings provide actionable insights for local government entities aiming to enhancefiscal sustainability and promote equitable governance. The study aimed to furnish empirical evidence tosupport evidence-based decision-making, policy improvement, and enhanced transparency and accountability inreal property tax administration.