Advanced International Journal for Research

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Volume 7 Issue 5
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Impact of the Dict Elgu System on Local Revenue Collection Efficiency in Mandaue City for Cy 2025

Author(s) Mr. MARK CHESTER O MABALE, Mr. HAROLD CYRE M BALBON, Ms. MARICAR D MABALE, Ms. NOVALYN I GUZAT
Country Philippines
Abstract This study examined the impact of the Department of Information and Communications Technology (DICT) electronic Local Government Unit (eLGU) system on revenue collection efficiency and business service delivery in Mandaue City, Cebu for Calendar Year 2026. Specifically, it evaluated the level of system implementation in terms of accessibility, efficiency, reliability, and technical support, and its relationship to revenue and business-related outcomes such as permit revenue collection, tax collection efficiency, business registrations, and ease of doing business.
The study employed a descriptive-correlational research design using a quantitative approach. Data were collected from 100 respondents composed of local government personnel and business owners who directly interact with the eLGU system. A structured survey questionnaire was utilized, and statistical tools such as frequency, percentage, weighted mean, standard deviation, and Pearson Product-Moment Correlation were applied in the analysis.
The findings revealed that the eLGU system was generally well-implemented, with very high ratings in efficiency and high ratings in accessibility, reliability, and technical support. In terms of outcomes, the system demonstrated high to very high effectiveness in improving permit revenue collection, tax collection efficiency, business registrations, and ease of doing business. Notably, ease of doing business obtained the highest outcome rating, indicating significant improvements in convenience and reduction of bureaucratic delays.
Furthermore, the study established a strong and statistically significant positive relationship between the level of eLGU system implementation and revenue and business-related outcomes (r = 0.81, p = 0.000), suggesting that improvements in system performance directly contribute to better governance and economic outcomes.
Despite these positive results, challenges related to system reliability and technical support were identified. Based on the findings, an eLGU System Optimization Plan was proposed to enhance system performance, strengthen digital governance, and sustain improvements in revenue collection and business service delivery.
The study concludes that the DICT eLGU system is an effective digital governance tool that contributes to improved administrative efficiency, enhanced revenue generation, and a more business-friendly environment in Mandaue City, Cebu.
Keywords eLGU system, digital governance, revenue collection efficiency, business service delivery, local government units, ease of doing business, Philippines
Field Sociology > Administration / Law / Management
Published In Volume 7, Issue 5, September-October 2026
Published On 2026-10-09
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E-ISSN 3048-7641
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