PART 1.

Demographic Information

Instruction: Please Check the appropriate choice to each item. Only choose one (1) item per category
Sex: ( ) Female ( ) Male
Age: ( ) Under 18 ( ) 25-34 years old ( ) 45-54 years old
( ) 18-24 years old ( ) 35–44 years old ( ) 55 years old and above
Marital Status: ( ) Single ( ) Married ( ) Widowed ( ) Separated
No. of ( ) 1-9 employees ( ) 31 – 50 employees ( ) 100 – 199 employees
employees ( ) 10 – 30 employees ( ) 51 – 99 employees
What is the ( ) Manufacturing ( ) Other, please specify ____________
nature of your ( ) Service
business? ( ) Commercial
No. of years in ( ) Below 1 year ( ) 3-4 years
business ( ) 1-2 years ( ) 5 years and above

PART 2. Factors affecting Tax Compliance

Instruction:

5 = Agree, 4 = Slightly Agree, 3 = Neither Agree nor Disagree, 2 = Disagree, 1 = Very Disagree

Tax Rates 5 4 3 2 1
1. Tax Rates for Small and Medium Enterprise are low.
2. The amount paid for taxes is enough.
3. Current Tax Rates still provide a good amount of income for my
business.
Peer Influence 5 4 3 2 1
1. Other Small and Medium Enterprise Businesses provides influence
when I pay taxes
2. I am aware of the recent updates with regards to tax compliance of
other small and medium enterprise
3. I usually refer to other small and other businesses when I pay taxes
Perception on Equity 5 4 3 2 1
1. Tax system in the Philippines provides equal opportunities for small
and medium businesses
2. Tax system in the Philippines is fair and unbiased
3. I can get the same share of service from the government by paying
taxes
Tax Incentives, Fines and Penalties 5 4 3 2 1
1. I pay taxes because of the Incentives I can obtain
2. I pay taxes because in order to avoid increasing fines and penalties
3. Tax system in the Philippines provides tax benefits and tax incentives
Tax Knowledge 5 4 3 2 1
1. I apply my previous learning whenever I pay my taxes.
2. I regularly attend seminars to know more about taxation and taxes
being implemented
 3. I am updated of the BIR’s latest news and mandates with regards to
taxes.
Tax Compliance 5 4 3 2 1
1. I am fully satisfied with all the tax requirements executed by the
government
2. I have no problem with complying my tax obligations
3. I have no concerns with the deadlines of my tax obligations