Kimberly Mae B. Banayo and Randall B. Pasco (Authors)
Abstract
The Philippine tax system is embedded in the principle of self-assessment, where the taxpayer is the one responsible for his own calculation, filing and payment of taxes. The study seeks to assess the factors of tax compliance including tax moral, tax fairness, trust in the government, power of authority, tax complexity, tax information and tax awareness. With consideration of these factors, the study aims to suggest a compliance program to enhanced voluntary tax compliance tailored to the specific need of single proprietor taxpayers in RDO 55. The researcher employed a descriptive research design using a quantitative approach to investigate the relationship between variables. The research utilized surveys or gather data from a representative sample, and statistical analysis techniques will be employed to analyze the data and draw conclusions. A survey questionnaire was used to collect primary data. Most respondents were females aged 31-45 years, earning P250,000 and below, with nearly half having less than six years in business. Results revealed no significant differences in compliance behavior based on age, sex, or income. However, years in business significantly influenced compliance, with longer-tenured proprietors demonstrating better adherence to tax regulations. The study recommends targeted tax education and support programs for new businesses and calls for further research on how business tenure affects tax compliance.
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Keywords: Tax Compliance, Theory of Panned Behavior and Single Proprietors