Powered by OpenAIRE graph
Found an issue? Give us feedback
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ ZENODOarrow_drop_down
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
ZENODO
Article . 2024
License: CC BY
Data sources: ZENODO
ZENODO
Article . 2024
License: CC BY
Data sources: Datacite
ZENODO
Article . 2024
License: CC BY
Data sources: Datacite
versions View all 2 versions
addClaim

Awareness, Motivation, and Tax Compliance of Self-Employed Individuals and Professionals

Authors: Java, Joanne; Guevarra, Jessica;

Awareness, Motivation, and Tax Compliance of Self-Employed Individuals and Professionals

Abstract

This study determined the level of awareness, degree of motivation, and tax compliance of self-employed individuals and professionals in General Santos City, and whether the level of awareness and degree of motivation have a significant relationship with tax compliance. This research used a descriptive and correlational design, utilizing the survey as the primary data-gathering method. Data from the Bureau of Internal Revenue (BIR) were also used to support the findings. Multiple regression was used to analyze the data. The majority of the respondents are sole proprietors engaged in services and earn an annual income of Php 250,000 and below. The level of tax awareness was determined to be high. The respondents were intrinsically motivated to comply with tax regulations at a high level and extrinsically motivated at a very high level. The level of compliance was determined to be high. This was attributed to the programs of the BIR such as briefings, social media updates, tax quizzes, surveillance operations, tax mapping, dialogues, and caravans. The regression analysis reveals that only the level of awareness and the degree of extrinsic motivation have a significant relationship with the level of tax compliance and that the level of awareness has a bigger strength in terms of affecting tax compliance. Based on these results, a tax awareness program was designed to increase tax compliance. The program focuses on tax education campaigns and the integration of income taxation in senior high and non-business college curricula. Further studies on other factors affecting tax compliance were proposed.

Related Organizations
Keywords

income taxation, tax awareness, tax compliance, intrinsic motivation, extrinsic motivation

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
Powered by OpenAIRE graph
Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green