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The Implementation of Digital Payment for Government Collections in Davao del Norte
Published Online: May-August 2026
Pages: 693-705
Cite this article
↗ https://www.doi.org/10.59256/indjcst.20260502080Abstract
This qualitative descriptive study examined the implementation of digital payment systems for government revenue collection in selected national government agencies in the province of Davao del Norte, Philippines. Specifically, the study focused on identifying the digital payment systems currently used by these agencies, the key challenges they encountered, and recommendations for successful implementation. This study is anchored with the United Nations Sustainable Development Goals (SDGs), particularly SDG 9 (Industry, Innovation and Infrastructure) and SDG 16 (Peace, Justice and Strong Institutions). Data were obtained through in-depth interviews with a total of eight key informants aged 25 to 64 years from the Social Security System (SSS–Tagum Branch), Government Service Insurance System (GSIS–Tagum Branch), Bureau of Internal Revenue (BIR–Tagum Branch), Land Bank of the Philippines (LandBank–Panabo Branch), and the Philippine Health Insurance Corporation (PhilHealth–Panabo Branch). The study revealed the currently implemented digital systems, which include the SSS Payment Reference Number (PRN), mobile wallets (GCash and PayMaya), and the LandBank Link.BizPortal, and the BIR's Electronic Filing and Payment System (EFPS). However, several challenges were identified, including low levels of digital literacy among users, unstable internet connectivity, and recurring system downtime. The results further indicated that the effectiveness of digital payment implementation could be strengthened through assisted digital support, improved network infrastructure, and the establishment of contingency mechanisms to address system interruptions. Addressing these concerns is essential in promoting inclusive digital government services and advancing the objectives of SDGs 9 and 16
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