ACKNOWLEDGEMENT

The researchers would like to express their gratitude to the people who helped and

gave their full support in conducting this study. First of all, the researchers would like to

give thanks to the respondents for their time and cooperation in answering all of the

questions. Secondly, thank you to the teachers who guided the researchers in making this

research possible and to the principal of Mabini Colleges High School Department who

gave us permission to conduct the survey within their respected school.

Most importantly, the huge appreciation to the parents who supported them from

the very beginning until the research study was done as well as their co- researchers who

pursue to finish this study.

Every ones full support and cooperation will be part of the success of this

research. Thank you very much!

The Researchers

1
 DEDICATION

The researchers wanted to dedicate this research to the people who gave their

support through the way.

This is for the students who became part of this study. And also for the students

who want to learn more about the Tax reform for Acceleration and Inclusion (TRAIN)

Law. Lastly, dedicate this to the future researchers. Who as well may be influence by this

research study.

2
 ABSTRACT

LEVEL OF COMPREHENSION ON TAX REFORM FOR ACCELERATION

AND INCLUSION LAW OF SENIOR HIGHSCHOOL STUDENTS IN MABINI
COLLEGES INC.

JOYCE A. GRACILLA
ANGEL JOY B. GEREBIT
JOYCE ANN G. AQUINO
SHANE JOSA MARIE M. TABUNGGAO
CANDICE DARREL P. ESPALMADO
TRISHA MARIE P. CAGALPIN
JANYNE AUDREE D. PEÑALOSA

Unpublished Thesis
Senior Highschool
Mabini Colleges, Daet, Camarines Norte, 2016

The purpose of this study is to determine the level of comprehension of Senior

High School in Mabini Colleges about the Tax Reform for Acceleration and Inclusion

Law. Specifically, it sought to find answers to the profile of the respondents in terms of

age, gender, and strand, the level of comprehension in terms of definition of terms,

content, and advantage\disadvantages, and lastly, the possible informational material that

can be done to increase the level of understanding on the Tax Reform for Acceleration

and Inclusion Law to the students. This may benefit the students, teachers, entrepreneurs,

community, and future researchers. To acquire the necessary data needed for the study,

the researchers used a questionnaire that is specifically designed to get the desired

genuine data. The structured questionnaire will be the medium to determine the

awareness of the Grade 12 students of Mabini Colleges. Quantitative research will be

used as the type of research method. The Researchers conducted a survey to 263 students

of Senior High School from different strands and track. The findings showed that The age

3
of the respondents ranges from 17-19 years old. There are a total of 263 respondents

which consists of 106 or 40.30% male respondents and 157 or 59.70% female

respondents. The strands are ABM, GAS, HUMSS, STEM, and TVL. On the level of

comprehension about the definition of terms, ABM got an average score of 3.39 defined

as extremely aware, GAS got 2.46 or slightly aware, while HUMSS, STEM and TVL

with an average score of 2.88, 2.02, and 2.84 respectively defined as unaware. The level

of comprehension of all the students is 2.96 defined as aware. On the level of

comprehension about the content of TRAIN Law, ABM, GAS and STEM got an average

score of 1.98, 1.75 and 2.02 respectively defined as slightly aware, while HUMSS and

TVL got 1.61, and 1.6 respectively defined as unaware. The level of comprehension of all

the students is 1.79 defined as slightly aware. On the level of comprehension about the

advantages and disadvantages of TRAIN Law, ABM, GAS, STEM, HUMSS, and TVL

got an average score of 6.59, 5.75, 5.68, 6.43 and 6 respectively defined as aware. The

overall comprehension of the students is 6.09 defined as aware. In conclusion to this,

most of the respondents are eighteen years old, female and from Humanities and Social

Sciences (HUMSS) strand and the level of comprehension of Senior High School about

the definition of terms of TRAIN Law resulted as being somewhat aware, while on the

level of comprehension about the contents of TRAIN Law resulted as being slightly

aware, in the advantages and disadvantages of TRAIN law however, results presented

that students are moderately aware. The respondents are unaware of who are the

exempted in Value Added Tax and aware of TRAIN Law being the first package of

CTRP, the aims of TRAIN law, and that additional funds from tax reform will be used for

major highways, expressways, and flood controls. To raise awareness and to help the

4
students increase their knowledge about the Tax Reform for Acceleration and Inclusion

Law, a keychain book-like will be given to the students in Mabini Colleges Inc. in Daet,

Camarines Norte.

5
 TABLE OF CONTENT
Page
COVER PAGE i
TITLE PAGE ii
APPROVAL SHEET iii
CERTIFICATION OF THE SECRETARY iv
CERTIFICATION OF THE EDITOR v
AUTHORIZATION PAGE vi
ACKNOWLEDGEMENT vii
DEDICATION viii
ABSTRACT ix
TABLE OF CONTENTS x
LIST OF TABLES xi
LIST OF FIGURES xii

CHAPTER 1 The Problem

Introduction
Statement of the Problem
Scope and Delimitation
Significant of the Study
Definition of Terms
Notes

CHAPTER 2 REVIEW OF RELATED LITERATURE

Related Literature
Related Studies
Synthesis of the State of the –Art
Notes

6
CHAPTER 3 RESEARCH DESIGN AND METHODOLOGY
Research Design and Methodology
Respondents of the study
Research Method
Research Instrument
Data Gathering Procedure
Statistical Treatment
Notes

CHAPTER 4
Notes
CHAPTER 5 Summary of Findings, Conclusions and Recommendations

Summary
Conclusion
Recommendation
BIBLIOGRAPHY
APPENDICES

7
 LIST OF FIGURES

Figure Pages

1 Theoretical Paradigm 36

2 Conceptual Paradigm 38

8
 LIST OF TABLES

Table Title Page

1 Demographic Profile in terms of Age 48

2 Demographic Profile in terms of Gender 49

3 Demographic Profile in terms of Strand and Track 50

4 Item Analysis 51

5 Level of Comprehension about the Definition of Terms of TRAIN Law 54

6 Level of Comprehension about the Content of TRAIN Law 56

7 Level of Comprehension about the Advantages and Disadvantages of TRAIN Law 57

9
 Chapter 1

The Problem

Introduction

Currently, Filipinos are experiencing extreme poverty and scarcity particularly to

those who earned a salary that is not enough to support a huge number of family

members in sustaining basic needs, for their daily living. In this situation, the government

of the Republic of the Philippines enforces an act that could help at least minimize the

beggary type of living for other Filipinos.

On December 19, 2017, President Rodrigo Roa Duterte officially approved the

Republic Act No. 10963 in Malacañang Palace well known as Tax Reform for

Acceleration and Inclusion (TRAIN) Law by the Comprehensive Tax Reform Program.

(Ramos, 2018)

Necessarily, the future effect of this new tax reform in the country the Filipinos

must have background knowledge about it even it is good or bad. Because according to

Moore (2016), the well-developed skill of a person on understanding the main topic and

its details is very important in any aspect. Also, an interaction from a text and make use

of the critical thinking skills.

TRAIN law aims to seek the correct number of deficiencies in the system to make

it simpler, fairer, and more efficient. It also includes mitigating measures that are

designed to redistribute some gains to the poor. Through the said law, that pursued to

raise more funds in building health facilities, more classrooms and supporting the

10
implementation of building infrastructures of the Department of Public Works and

Highways (DPWH) or the “Build, Build, Build” program . (Ramos, 2018)

Basically, Filipinos must have at least an idea about it. Like, “What does

President Duterte administration pursuing in implementing the “Build, Build, Build”

program as part of the Tax Reform for Acceleration and Inclusion Law? In an article of

Lamentillo (2018) entitled What is’ Build, Build, Build’ from Manila Bulletin she was

seeing this as the medium-term goal for the expansion of more infrastructures from 5.4

percent of the country’s Gross Domestic Product (GDP) in 2017, to 7.3 percent by the

end of President Rodrigo Duterte’s term in 2020. Considering the 2.4 percent as the

higher average recorded from the past six administrations in the last five decades – and

the highest budget allocation for infrastructure in the Philippine history. This program

includes the Luzon Spine Expressway Network, building 18 expressways with the total

length of 655 km. Sec. Mark Villar of the DPWH aims to reduce the travel time from

Metro Manila to San Fernando, approximate time of three hours and 10 minutes from six

hours and 55 minutes of traveling, La Union to Bicol target traveling time of eight hours

and 15 minutes from 19 hours and 40 minutes. This project was expected to be completed

this year under the network was the NLEX Harbor Link Project Segment.

The government was exterminating the poverty and less the inequality for

prosperity by giving social services. This tax reform law gives importance also in

education that use of investment of funds it will be used in hiring more teachers and

achieve 100 percent number of enrollees and completers. Filipinos, who are out of work,

were still gradually increasing. By that, the government was providing numerous jobs for

those unemployed, in order for them to be productive in providing their needs.

11
 Almost all the 7.5 million income taxpayers should lay eyes on reduction in their

income tax rates as of this year, in accordance from the Senate committee. In fact, the tax

reform law or TRAIN Law was considered as the reducer of the 99 percent of income tax

according to Malacañang Palace. That means majority of the Filipino taxpayers heftily

cuts its income tax.

In addition, those workers have 250,000 of wage annually, or those who earn

approximately 22,000 and below in a month were now exempted from paying income

taxes one of the beneficial effects of the TRAIN Law. This is considered as a relief for

taxpayers over 20 years of paying taxes without having any adjustments in payments, and

it was also said in the law that lowering prices was expected this year.

Oppositely, this is not as what most of the Filipino citizens were experiencing. In

fact, most of them had experienced a sudden inflation specifically in oil, sweetened

drinks, and other goods primarily the basic needs in day to day living. According to the

written article of Reyes (2018) with Ms. Leah Aquino one of protestant about the law,

she said, “Sasabihin nabawasan tax naming pero hindi, napunta lang sa presyo,

pangangailangan sa araw-araw.” This group of Protestants led the campaign signature

about repealing the TRAIN Law in the Congress.

In this research, entitled the Level of Comprehension of Senior High School

students on Republic Act 10963 or Tax Reform for Acceleration & Inclusion (TRAIN)

Law in Mabini Colleges, Daet, Camarines Norte, the researchers want to know if these

students are aware of the recently signed law of the Duterte’s administration.

12
 Train Law’s effect can be felt by these students because of the value-added tax

(BIR Form No. 2200-s) they have the high tendency of buying sweetened drinks paired

with their favorite meals and other products that increased its price. But the TRAIN Law

itself, do they have any comprehensive understanding of the said law implemented

started from the last six months?

Necessarily, everybody must have known about the happenings in the society to

avoid the gap between the government and its subjects. Even the students, should practice

their consciousness and react appropriately, to speak up for the right thing and to be more

concern about the happenings in the community. That is why the researchers wanted to

make this study.

And if the respondents have already the knowledge about the Republic Act 10963

or the Tax Reform for Acceleration and Inclusion Law or the TRAIN Law, the

researchers will get the student’s opinion and the wide knowledge about it.

This study aims to know the comprehension of the students about the Tax Reform

for Acceleration and Inclusion Law. The study will be conducted at the month of June

2018 to January 2019.

Statement of the Problem

The study is conducted to determine the comprehension on Tax Reform

Acceleration and Inclusion Law among Senior High School students in Mabini Colleges.

Specifically, it answers the following questions:

1. What is the profile of the respondents in terms of:

13
 a. age;

b. gender; and

c. strand?

2. What is the level of comprehension of Senior High School students on the Tax Reform

for Acceleration and Inclusion Law or Republic Act No. 10963 in terms of

a. Definition of terms;

b. Content; and

c. Advantage\Disadvantages?

3. What informational material can be done to increase the level of understanding on the

Tax Reform for Acceleration and Inclusion Law to the students?

Assumption

An initial research that are conducted have the following assumptions that can

support, convince or not for the following given questions of the problem.

1. The profile of the respondents varies.

2. There is a level of comprehension on the Grade 12 students about Tax Reform for

Acceleration and Inclusion Law.

3. There is an informational material that can be done to help the Senior High

School students on increasing their understanding about the Tax Reform for

Acceleration and Inclusion Law.

14
Significance of the Study

This study is conducted to find the understanding of the Grade 12 students in

terms of Tax Reform for Acceleration and Inclusion (TRAIN) Law. The researchers

conclude that the outcome will benefit the individuals, students, teachers, entrepreneurs,

community, and future researchers.

Students. This study will benefit students by giving them prior knowledge about

Tax Reform for Acceleration and Inclusion Law. It will also help them budget their daily

or weekly allowance.

Teachers. This is an opportunity for the teachers to teach and enlighten students

about the Tax Reform for Acceleration and Inclusion Law. By teaching, the students may

spread the awareness from the knowledge of the teacher about the said law.

Entrepreneurs. The results will provide the entrepreneurs with knowledge in

terms of handling their business. Such as, adjusting their prices and changing their

marketing strategies.

Community. The study will be beneficial to the society since it will give ideas

about the Tax Reform for Acceleration and Inclusion Law that will help boost the

country’s economy. It will help families specially small-wage earners to budget their

money to suffice their needs in their everyday living.

Future Researchers. Future researchers will be benefitted from this study by

being the basis of a new theory that will rise. And use this research as a guide to come up

for a new research or study.

15
Scope and Delimitation

In gathering the primary foundation of information in this research study, the use

of questionnaires in evaluating the knowledge of the Grade 12 students about Tax

Reform for Acceleration and Inclusion (TRAIN) Law to be answered by 263 respondents

are coming from the 95 percent confidence level. The total number of students from

Grade 12 Senior High School in Mabini Colleges is 759. The researchers will be using

the Slovin’s formula, with 0.05 margin of error. The respondents will be picked randomly

by the researchers from Technical Vocational Livelihood (TVL) Track and Academic

Tracks containing these strands: Accountancy, Business and Management (ABM),

Science, Technology, Engineering and Mathematics (STEM), Humanities and Social

Sciences (HUMSS), General Academic Strand (GAS) in Mabini Colleges.

Concrete definition and others opinions about the TRAIN Law is needed to shape

up the understanding about the TRAIN Law. Hence, the researchers took additional

information from the internet and newspapers.

Definition of Terms

The following terms used in this study were defined conceptually and

operationally to avoid confusion:

Awareness. This means knowing that something (such as a situation, condition,

or problem) exists. In this study, it means that you know what is happening in your

surroundings.

16
 Tax Reform for Acceleration and Inclusion Law. This means that it is the first

package of the Comprehensive Tax Reform Program or CTRP envisioned by President

Duterte’s administration which seeks to correct a number of deficiencies in the tax

system. In this study, it means that the minimum wage earners will be exempted to pay

taxes.

Minimum Wage Earners. This refers to the minimum amount of remuneration

that an employer is required to pay wage earners for the work performed during a given

period, which cannot be reduced by collective agreement or an individual contract. In this

study, it means that employees are not earning enough money to feed their own families

because of the gradually increasing of daily needs.

Taxpayers. It refers to a person who pays taxes. In this study, it means that

people who are being helpful to the government by paying taxes.

17
Notes

Ramos, P. (2018, June 15). The tax reform acceleration and inclusion. Abs-Cbn
News. Retrieved from http://news.abscbn.com/focus/multimedia/infographic
/12/19/17/the-tax-reform-for-acceleration-and-inclusion-or-train-law

Moore, A. (Nov. 15, 2016). The importance of comprehension skills in learning.A Grade
Ahead.Retrieved from https://blog.agradeahead.com/post/2016/11/15/importance-
comprehension-skills learning/

Lamentillo, A. M. (2018, March 23) .What is’ Build, Build, Build?.Manila Bulletin.
Retrieved from https://news.mb.com.ph/2018/03/23/what-is-build-build-build/

Camia, B. (2018, Jan. 12). Pagpapatigilsa train law, hiniritsa supreme court. Balita.
Retrieved from http://balita.net.ph/2018/01/12/pagpapatigil-sa-train-law-hinirit-
sa-sc

Ranada, P. (2018, March 12). Duterte signs 1st tax reform package into law.Rappler.
Retrieved from https://www.rappler.com/nation/191729-rodrigo-duterte-signs-
tax- reform-law

18
 Chapter 2

Review of Related Literature and Related Studies

In this chapter, literatures and studies were reclaimed from newspapers, article

forms, and the internet to get appropriate information about the chosen topic. The

relevance and significance of these may be the basis of the researchers to find similarities

and the differences from the present research study.

Related Literature

Philippines’ issue about the poverty is what the current administration was aiming

to be stopped .The government was giving its full effort in abolishing the expansion

about the issue of poverty. Like the issue of scarcity about the primary needs that cannot

sustain by most of them and the higher number of unemployed Filipino citizen, that can

affect the collection of taxes in the certainty that if they have jobs they will be a great

help in the economy because the collection of taxes as part of the contribution to the

government and its subject.

Necessarily, the appropriate comprehension of most Filipinos is needed for them

to react in an accurate manner. A person’s understanding on a specific issue affects one’s

decision-making ability and its future actions, specifically the new implemented tax

reform in the country. A comprehension according to Woolley (2011) involves the

interaction of cognitive skills and processes in a wide range, there are still many

circumstances wherein we often encounter difficulties which may lead to failure in

comprehension. Moreover, a less skilled reader may have moiré difficulty due to the

19
absence of strong contextual cues, considering the interpretation of the writer and

forming appropriate inferences from unfamiliar events or relationships.

Whatever the age should try to develop a conscious multiple comprehension

strategies, especially to the children to deeply understand and engage themselves with the

material they are using or reading. Reading critically and choosing a good book to read is

already a start of a good habit. Comprehension on reading a book is very low nowadays,

people especially children prefers to watch instead of reading it and enjoying their time

turning or flipping a book page. Many people are not seeing the benefit that a good book

that will give to them, many are just relying on watching television, movies or just

playing on their gadgets instead of giving time to read. (Gold & Gibson, 2017)

Maranan (2017) stated on her article, that the tax system of the Philippines

continue to suffer and so despite various reform efforts over the past years. Establishing a

strong governed economy for the Filipinos and achieve a simple yet efficient and more

suitable tax system to support the economic growth strategies. President Rodrigo Roa

Duterte signed last 19th day of December 2017, the Tax Reform Acceleration and

Inclusion (TRAIN) Act by the Administration’s Comprehensive Tax Reform Program

filed TRAIN law as House Bill No. 4774 the year 2017 month of January at the lower

house and Senate Bill No. 1408 at the Senate. Under the influence if this law, rich will

have bigger contribution meanwhile this law will be benefiting the poor by reducing

personal income specifically the earners of P30, 000 monthly, the tax reform law will not

provide a significant impact to an average wage earner. It is like the government is just

giving a new perspective on how to look at every individual’s taxes.

20
 In this article, Dela Paz (2018) also added that most of Filipinos currently

experiencing the effect of Tax Reform Law because payroll managers started an

adjustment on their systems to reflect on the new withholding tax rates, supermarkets, oil

retailer, convenience store and even sidewalk vendors began updating the prices of their

products.

In accordance to the written article on a newspaper of Mary Grace Padin,(2018)

she mentioned that the Gross Domestic Product (GDP) rose to 16.33 percent as of May in

the first five months based from the Department of Finance. Consider this as higher than

the 15.14 percent recorded in the same period last year. Also in Padin’s comparison, from

6.6 percent to 6.8 percent in the first quarter that was recorded in the same period in

2017, it was shown obviously that there is an economic expansion. She also specifies

that according to Department of Finance, the faster growth was driven by the expansion

of the government’s fiscal space as a result of the Tax Reform Acceleration and Inclusion

(TRAIN) and tax administration reforms, which in turn boosted investments.

Lamentillo (2018) discussed on her article describing Tax Reform for

Acceleration and Inclusion (TRAIN) Law had a trickle-down effect which affects the

withholding tax rates. In addition to its effects, it was also able to simplify the estate and

donor’s tax, excise tax on sweetened beverages, increasing the excise tax of petroleum

tax, and expanding the value-added tax (VAT). And she also mentioned that the

government revealed that the funds collected from Tax Reform for Acceleration and

Inclusion (TRAIN) Law would be supporting the “Build, Build, Build” program.

According to her, the major benefit of the infrastructure program would be an opportunity

to gain more income to rural workers since it would be able to transport goods at lower

21
costs and widen the access to markets. Besides it is also the medium-term goal of this

administration by expending infrastructure 5.4 percent of the country’s Gross Domestic

Product (GDP) in 2017, to 7.3 percent by 2022. She added also that, President Duterte’s

term was considered as the highest budget allocation for infrastructure in the Philippine

history higher than the record from the past six administrations which is 2.4 percent.

De Vera (2017) cited that the Finance Secretary Carlos G. Dominguez III

described the Tax Reform for Acceleration and Inclusion (TRAIN) as the first major

legislative victory for the Duterte administration and the Filipino people in 2017.

Dominguez also added on his statement that the revenue that will be produced from the

tax reform will help furnish the initial capital wherein the P8.4 trillion reserving for the

infrastructure modernization program which will be the substance in sustaining the

economy’s high growth process.

The government was expecting that TRAIN law will result in more and better

jobs, lower prices, and a brighter future for every Filipino. Oppositely, an economic

expert condemns the effects of the Reform for Acceleration and Inclusion (TRAIN) Law,

giving caution that might brightly harm effects on the country’s economy.

Income Based on Need foundation (IBON) Executive Director Sonny Africa

swipe out DOF that the fraudulent pronouncements of the law would have the slight

impact to the economy according to an article written by Ballaran (2018). He mentioned

that, Sonny Africa also pointed out that the time Value Added tax (VAT) was

implemented on the year 2005 and on the year 1996, the first time the government

22
imposed the excise tax on oil made the Gross Domestic Product (GDP) growth slowed

down and the cause of the rose of the inflation.

The government according to Africa (2018) is unfair in saying that the inflation

rate and the inflation on the basic goods and services have no effect to every Filipino.

Suddenly, the continuous implementation of this tax reform by the government will be

expected. Added to this, based from the government data, the inflation rate increased

from 8 percent in 1995 to 9.1 percent in 1996, while the GDP went down from 5.8

percent in 1996, to 5.2 percent in 1997. The benefit that TRAIN law had given to 6 to 7

million Filipinos but imposing taxes on 23 million families, this means that the poorest

15 million families that have no tax on income will pay much higher tax.

Suddenly others were not seeing this law as a help verily this newly imposed bill

is not anti-poor. Tax Reform for Acceleration and Inclusion (TRAIN) Law prevents

everyone to have equal benefits. The employees with the fixed rate of income will still

“receive the same amount of salaries but the tax rate of the commodities they consume

will increase.” The bottom line of this is the Tax Reform Law benefits the employed,

unlike for the unemployed and those with fixed incomes. (Camia, 2018)

According to Ferrer and Cariño (2018) cited that Bishop Broderick Pabillo of the

CBCP Episcopal Commission on the Laity Chairman at Manila claimed that the Tax

Reform Law is the “biggest cavalry”. He reasoned out that the decreasing in income taxes

does not compensate for the increase in value-added taxes (VAT). Commuters who are

primary affected like Mr. Joshua Layos (II, BS-MS ACE) he explains that “assuming

that all else are constant, if the price of gasoline goes up, the drivers of public

23
transportation vehicles will be forced to increase their fare in order to compensate for the

increase in the price of gasoline.” And Kyla Deonoso (II, OCM-MKT), also one of the

commuters says that “I will have explore the cheaper yet more time-consuming methods

for transportation to be able to stay within budget or settle for fewer foods to save up for

transportation.” The effect of the tax reform by this administration identifiably gained no

help to most of Filipino. There is no improvement on their living for those who

interviewed by Ferrer and Cariño (2018) on their written article.

Due to the increasing price of fuels, the public utility vehicle (PUV) operators

with also increase the fare, to pay for the increases in the price of gasoline, the additional

burden is something that they can pass on to consumers. (Reyes, 2018)

Tindig Pilipinas a cause-oriented group held a rally on July 4, 2018 outside the

Department of Social Welfare and Development office in Quezon City protesting the

negative effects of Tax Reform Acceleration and Inclusion (TRAIN) Law. According to

the Tindig Pilipinas group, this law is a burden especially to the poor citizens earning not

enough because of an increase in prices of basic commodities. Millions of Filipino

families, specifically the poor who are the main affected of the TRAIN Law are what the

DSWD is neglected to cover up. The income they earned is no longer capable to support

their expenses. (Layug, 2018)

On the other hand, although workers, employees, business owners have a higher

pay, the electricity, transport, grocery, and bills will be higher. It also had an additional

burden and directly affected other major business like power distributors, oil companies,

fuel retailers and tobacco manufacturers.

24
In the University of the Philippines – Diliman (UPD) Campus, the students rallied

because of five pesos increase more than the original price of meals and beverages they

are buying. (Ferrer and Cariño, 2018)

The IBON Foundation an independent research group that aims to inform

Filipinos about the socio-economic implications in the Philippine context. In addition,

they found out that 15.2 million Filipino families will not enjoy the same benefits

compared with the remaining 7.5 million taxpayers; the former is just minimum wage

earners with inconsistent income. It was shown in May 2018 inflation, the recently

passed TRAIN law of Duterte’s administration significantly led to new imposed excise

tax on oil and other products, that bears heavily to the poor families.

Generally, the prices went up by 4.6% last month compared with the same period

last year. The latest inflation rate is 1.7 percentage points more than the 2.9% rate in May

2017. According to the National Economic and Development Authority (NEDA), the top

three items driving high inflation were fish and seafood (0.65 percentage points), fuel and

lubricants for personal transport equipment (0.60 percentage points), and bread and

cereals (0.56 percentage points), the group added.

Final taxes imposed are even higher cited by Ballaran (2018) on her article, the

12% VAT is also applied to them. Thus, of the net increase in the prices of diesel,

kerosene, and gasoline, TRAIN has added Php2.80, Php3.36, and Php1.85/2.97 to the

price of every liter, respectively. This means that TRAIN’s taxes accounted for one-

fourth of the increase in the prices of diesel and gasoline.

25
 Moreover, TRAIN keeps increasing the excise tax on oil products and by 2020

they will have permanently added Php6.72/liter to the price of diesel, Php5.60/liter to the

price of kerosene, and as much as Php6.33/liter to the price of gasoline. In this article, it

was also stated that the government economic managers are being dishonest and

insensitive by saying that the inflation spike is only temporary.

Executive Director Africa claimed on his statement that new implemented taxes

and inflation’s impact causes additional burden on low-earners Filipinos. An increase of

prices as the result of TRAIN law will be permanent and no means of lower prices even

though there is a moderate movement in inflation rate according to him. And the

assurance in the rising of prices for poor due to higher taxes imposed by the government.

Instead of imposing higher taxes on the general public, the government should base on

the corporate income tax which is about 300 to 400 billion every year according to the

National Tax Research Center (NTRC).

According to Agcaoili (2018) on his article, mentioning that the current inflation

may hit the five percent in the month of June in previous year due to the ascending prices

of rice and other agricultural commodities because of weather-related disruptions and

also the higher LPG price, according from Bangko Sentral ng Pilipinas (BSP). “Going

forward, the BSP will continue to keep a watchful eye on the risks to the inflation outlook

to help ensure price stability conducive to a balanced and sustainable growth of the

economy “, BSP added. Added to this, from January to May 2018, the Consumer Price

Index (CPI) averaged to 4.1 percent, Banko Sentral ng Pilipinas set the two to four

percent target. Department of Economic Research of Bangko Sentral ng Pilipinas (BSP)

26
expecting that the inflation may range from 4.3 to 5.1 percent in June from May with 4.6

percent.

Suddenly this expectation exceeded according to De Vera (2018). In this month of

June still in the same year, the inflation hits 5.2 percent surpasses the target 5.1 percent

inflation rate of the government, it was clearly shown that the inflation rate is increasing

and it is possible to continue in rising for the next month. Added to this, the Philippine

Statistic Authority (PSA) reported that the 5.2 percent that shows faster inflation was

brought by higher annual rate posted in the heavily weighted food and non-alcoholic

beverages.

Additionally, farmers also overburdened by the rising inflation that hit 5.2 percent

in the month of June, considered as the highest record in more than five years. Tadeo and

Manalo are part of the millions of farmers that was suffering due to the effect of TRAIN

law. In the Philippine Daily Inquirer webpage, an article written by Ocampo (2018), she

mentioned that she had interviewed a rice farmer Mr. Jaime Tadeo from Plaridel, Bulacan

having a hard time in buying foods for his family because of the inflation. The prices of

goods continue to rise, from the P890 fertilizer per bag turned P910 surely to go up

continuously. That’s why it can also affect their expenses daily.

Tax Reform for Acceleration and Inclusion (TRAIN) Law has been bombarded

with questions on social media. Even the President Duterte left the fate of his priority tax

measure to Congress responding on criticisms; Sotto maintained his perspective about the

Tax Reform Acceleration and Inclusion Law. Likewise, in a text message to the Manila

Bulletin, Sotto told that TRAIN law cannot be suspended because of so many good

27
provisions of it. Adding to this, the solution that Sotto was proposing is to conduct a

review with the Department of Finance, 2018 of the tax reform program so the agency

can shed light on the issues supposedly brought about by the law.

Terrazola (2018) mentioned Senator Grace Poe that she will write a formal

request to the Department of Finance, Department of Transportation, Department of

Energy, Department of Labor, Department of Social Welfare and Development, and the

Department of Education to issue the guidelines to immediately implement the social

mitigating measures mandated under the TRAIN law. Furthermore, Sen. Grace Poe said

in a statement that the poor already felt the effect of this tax reform due to increase in

prices of fuel and most of the products they buy as part of their living. She added up that

the subsidies must be distributed as soon as possible since there is already an approval on

additional taxes. The increase in prices in half of the year is what the poor families are

complaining in the government. Moreover, in the suspension of Tax Acceleration and

Inclusion Law Senator Bam Aquino said to the government owing to the doubled the

inflation rate in one year. And also, Aquino already filed a bill proposing on the

suspension of TRAIN law and raising the ceiling for tax-exempt income yet imposing

higher taxes on oil and other products.

According to Avendaño (2018), Senator Joel Villanueva gave his opinion that the

government must work to become less strict when it comes to importation of rice in the

country because this the imported rice helps the poor families to at least lessen their

suffering due to an increase in products like the rice.

28
Related Studies

In the study conducted by Shaari, et al. (2015) in their study, they gave out

questionnaires to find out the level of awareness on the implementation of Goods and

Services Tax at UiTM Johor involving the undergraduate students. They found that the

students were 90% aware of the implementation of Goods and Services Tax in April 2015

and only 10% of the respondents were not aware of the said statement.

In the study of Pinki, Kamma and Verma (July 2014) conducted a study on

“Goods and Service Tax Panacea for Indirect Tax System in India that the government in

India. They found out that the government of India is optimistic towards the

implementation of goods and services because it is beneficial for their central government

and in the state government as well. The consumers in the long run of implementation are

backed up by the strong information, technology, and infrastructures.

In Palil and Ibrahim (2011) study with a structured a survey of the middle-income

earners who are living in Klang Valley in Malaysia, they found out that two-thirds of

their respondents were not following through with the provided information by the

government concerning the Goods and Services Tax (GST) and they were still not ready

to support this implementation. The 12% of the middle-income earners agreed of the

implementation according to their results they believed that it could reduce their living

costs.

In connection with the other studies, according to Fadzillah and Husin (2016),

they found out the level of acceptance in Goods and Services Tax (GST) in Malaysia

among the academic staff of UiTM Pahang their category fell under the moderate scoring

29
between 23 to 43. In addition to this, there are three categories for the level of acceptance

there is high scoring between 44 to 55 moderate with 23 to 43 and low with 11 to 22. The

respondents in their study felt that they were forced to bear GST as many of their

respondents cited the unclear implementation of Goods and Services Tax’s purposes.

These were two of the main reasons for non-acceptable GST together with the fear of a

price hike.

A study conducted by Bidin and Marimuthu (2016) they investigated the effect of

awareness on the acceptance level towards Goods and Services Tax (GST) and the results

they accumulated in this investigation was that the tax agents in Malaysia have positive

insight towards the implementation of GST.

In Arslan (2016) study he found out that the respondents mostly had the wrong

answers specifically the synonyms or meanings of terms used in tax laws which is not

commonly used every time. It had shown that the third year and fourth year students as

the respondents graduated from the law faculty who will be the future judges, prosecuting

attorneys, and lawyers encountered hardship in answering the selected words especially

the fourth year students even though these students had their tax law lesson when they are

third year. So that, it came up to an idea that if the respondents had difficulty in

answering it correctly during internship period, this will obviously affect the process of

becoming professional because those words given are still part of the field that they were

taking.

Saad (2013) studied about the Tax knowledge, Tax complexity: Taxpayer’s View

they found out that the complexity of income tax system in New Zealand affect the

30
knowledge of the taxpayers in that particular income tax system that leads to non-

compliance of these tax payers. Some of these tax payers in those particular hired

accountants to comply in paying taxes.

Synthesis of the State of the Art

The review of related studies was found to have similarities with the current study

of the researchers that are cited above. Additionally, there are also differences that are not

stated in the current study and vice versa.

The study of Shaariet, al. (2015) was found similar to the present study in terms

of getting the awareness at the students about the implementation of a new tax system.

However, they differ from aforementioned in a way that their study is focused on

Malaysia and the respondents were undergraduate students while the present study is

focusing on Senior High School students in the Philippines.

Pinki, Kamma and Verma (July 2014) was found similar in a way that the present

study also focuses on giving information about implementing the tax for the good and

services and the benefits will get off the whole government and to all consumers.

However, it is different in terms of supporting the laws because, in the study cited above,

it is supported by strong information technology infrastructure. On the other hand, the

current study is supported by a fund that provides an improvement in education,

infrastructures and health care.

The study of Palil and Ibrahim (2011) is found similar to the researcher’s study in

a way that they are getting information about the perception of the respondents towards

the implementation of a new tax system. Though, they contrast in terms of the

31
respondents. The previous study used middle-income earners in Klang Valley, Malaysia

their respondents while the current study used Senior high school students in Daet,

Camarines Norte, Philippines.

The researcher’s study is concentrated in getting the awareness of Senior high

school students in the newly implemented tax system specifically the Tax Reform for

Acceleration and Inclusion Law (TRAIN) in the Philippines while the bottom line of the

Fadzillah and Husin (2016) is getting the level of acceptance in Goods and Services Tax

in Malaysia among the academic staff of UiTM Palang. Nevertheless, they are parallel to

the present study in a way that under the Tax Reform for Acceleration and Inclusion Law

(TRAIN) there are taxes on Goods and Services like beverages oil and transportation

which is the same with the Good and Services Tax which is more specific about the tax

system in goods and services.

The current study is focusing on finding the awareness about the implementation

of newly tax system specifically the Tax Reform for Acceleration and Inclusion Law

(TRAIN) which they gather the information from the respondents of Senior high school

students in the Philippines while the study of Bidin and Marimuthu (2016) is

concentrated on getting the effects of the awareness that they investigate for the level of

acceptance concerning the Good and Services Tax (GST) which they gather the

information from tax agents in Malaysia. Even so, they are both resembled in terms of

getting the awareness for the implementation of tax systems.

The study of Jaidi et.al (2013) determined the absence of the awareness which

they will get the support of information from the taxpayers in Malaysia and it differs

32
from the present study because it determines the awareness of Tax Reform for

Acceleration and Inclusion Law (TRAIN law) which they gather the information from the

respondents who are Senior high school students in the Philippines. They are both similar

in terms of finding the awareness of the tax system.

Arslan (2016) study becomes different in a way that it focuses on assessing the

level of comprehension in language on corporate tax law of these faculty law students. It

is similar to the proposing study in terms of identifying the level of comprehension of the

chosen respondents. At this point, the respondents initial knowledge about the tax reform

in the country and to determine if there is already an existing knowledge.

Saad (2013) study the tax knowledge of taxpayers was being affected by the

complexity of income tax system. The tax knowledge of the students in the proposing

will be determined because the prior tax knowledge of the students affects their action

when they already have the interaction in the situation that is related to this matter.

Bridging the Gap

The present study is different from the other studies in a sense that the researchers

used a different combination of research tools and methods.

This study focused on the Comprehension on Republic Act 10963 or Tax Reform

Acceleration and Inclusion Law of Grade 12 students in Mabini Colleges, Daet,

Camarines Norte this will serve as the basis to know if the respondents have awareness

about the TRAIN Law in the Philippines. No study had been found similar to the

proposing study from the other countries and in the Philippines in terms of chosen

respondents that focuses on the Grade 12 students who will give importance to the study

33
and the location where the study is to be conducted that makes it different and unique

from the other research.

The purpose of the study is to evaluate and propose more comprehensive

understanding and awareness among Grade 12 Senior High School students in Mabini

Colleges; this is the gap that researchers are trying to bridge in this research.

Theoretical Framework

This study is guided by Situation Awareness in Dynamic Systems by Mica R.

Endsley in the year 1995; she stated that the desired theory of situation awareness should

explain dynamic goal selection, attention to appropriate critical cues, expectancies

regarding future states of the situation, and the tie between situation awareness and

typical actions. The goal of this effort is to delineate what situational awareness is and

what it is not, to provide an understanding of the mechanism that underlies the construct,

and to discuss the factor that may affect it. In the functioning of the economy as whole,

other different goals can also play a part such as raising information about a certain event

like the Tax Reform for Acceleration and Inclusion (TRAIN) Law that could help an

individual in decision-making and making an action. Situation Awareness is needed to

apply in a wide variety at all times because of the constantly changing state of the

environment. It plays an important role in making decisions, particularly in complex and

dynamic environments. This theory clearly states the construct and the relation to human

decision making and performance is a need in fulfilling the mission. Sarter and Woods

(1995) defined it as a “variety of cognitive processing activities”, contrast to its old

meaning “a state of knowledge”.

34
 This theory was presented as a predominant concern in system operation, based

on a descriptive view of decision-making. The relationship between situation awareness

and numerous individuals, and environment is explored. Among these factors, attention

and working memory are presented as critical factors limiting operators from acquiring

and interpreting information from the environment to form situation awareness, mental

models, and goal-oriented behavior are hypothesized mechanism for overcoming these

limits.

The researchers used this because the awareness in the situation is important in

attaining appropriate actions. Kaemf, Wolf and Miller (1993 p, 1110) stated that

recognizing the situation provided the challenge to the decision-maker. In order to come

up with this, people must know what the situation is first because their awareness in

every situation can affect their decision making. Being aware or having awareness about

the situation helps an individual in their daily lives to easily adapt into some changes that

is happening to our surroundings each and every day. Situation awareness can be shown

to be important in a variety of context that confronts human practitioners. Example of this

is the inflation among goods and services as part of the newly signed law. People have to

know about this because it has an impact to every individual like the students which are

considered consumers. Their awareness about Tax Reform Acceleration and Inclusion

(TRAIN) law is necessary because they are consuming and it is part of their

consumption.

35
 Situation Awareness
Theory

Level of Comprehension on
Tax Reform for Acceleration
and Inclusion Law of Senior
High School in Mabini
Colleges Inc.

Figure 1: Theoretical Paradigm

36
Conceptual Framework

As part of this research study, the respondents are the Grade 12 students of

Mabini Colleges. Their comprehension about the Tax Reform for Acceleration and

Inclusion (TRAIN) Law will be put in a test.

The materials were evaluated by the respondents in conformity to their existing

prior knowledge and awareness about the TRAIN Law the questionnaires were used in

gathering data. These questionnaires contain appropriate questions like the personal

background of the respondents. The population of interest will rate the following

statements based on their personal evaluation on it. If the respondents were aware in this

law, there are questions that are used to be the basis in knowing the state of their

knowledge based on the given questions.

The illustration shows the flow in identifying the comprehension of Senior High

School students. Starting off with the prior comprehension of these students about

TRAIN Law, that will go next on the output which is keychain-like book. Once that the

respondents do not have knowledge this output will be given to them, its purpose is to

enlighten these individual about the newly implemented law. Factors like independent

variable which is the TRAIN Law, that purposely the reason of changes in the dependent

variable or the level of comprehension of Grade 12 students. TRAIN law will be the root

if there will be underlying changes in students’ comprehension level.

37
 Comprehension of Senior High School Students
on Republic Act 10963 or Tax Reform for
Acceleration and Inclusion Law

Independent Variable Dependent Variable

T
Tax Reform for Level of comprehension
Acceleration and Inclusion
(TRAIN) Law

Output

Figure 2: Conceptual Paradigm

Figure 2: Conceptual Paradigm

38
Notes

Woolley, G. (2011). Reading comprehension assisting children with learning difficulties.

Springer. Retrieved from https://www.spinger.com/978-94-007-1173-0

Gold, J. & Gibson, A. (2017). Reading aloud to build comprehension. Reading Rockets
Retrieved from http://www.readingrockets.org/article/reading-aloud-build-
Comprehension

Manasan, R.G. (2017). Assessment of the 2017 tax reform for acceleration and
inclusion. Retrieved from http://hdl.handle.net/11540/8073

Dela Paz, C. (2018, Jan. 9). How the tax reform law affects Filipino consumers. Rappler.
Retrieved from https://www.rappler.com/newsbreak/iq/193170-train-tax

Padin, M. G. (2018, June 29).Tax efforts improves in 5 months. The Philippine Star.
Vol. XXII No. 336, p. B2.

Lamentillo, A. M. (2018, March 23) .What is’ Build, Build, Build’?.Manila Bulletin.
Retrieved from https://news.mb.com.ph/2018/03/23/what-is-build-build-build/

De Vera, B.O. (2017, Dec. 29). Non-taxpayers to benefit from train law, too
Dominguez. Business Inquirer. Retrieved from
http://business.inquirer.net/243096/business-economy-jobs-tax-dof-secretary

Ballaran, J. (2018, Jan.6).Economic experts warns train can deliver negative effects in
the economy. Business Inquirer. Retrieved from
http://business.inquirer.net/243644/economic-expert-warns-train-can-deliver

39
De Vera, B. O. (2018, July 6).Inflation hits 5.2%, exceeds gov’t target. Philippine Daily
Inquirer. vol.33 No.208, pp.A1,A2.

Camia, B. (2018, Jan. 12). Pagpapatigilsa train law, ihiniritsa SC. Balita Online
Retrieved from https://balita.net.ph/2018/01/12/pagpapatigil-sa-train-law-hinirit

Cariño, Y. and Ferrer, M. (2018, Feb. 22).A month with the train law: Reviewing
changes, implications, and experiences. The LaSallian. Retrieved from
https://thelasallian.com/2018/02/22/a-month-with-the-train-law-reviewing

Reyes, I. (2018, May 22). Itigilang Train! Signature campaign labansa train law
inilunsad. ABS-CBN News. Retrieved from
https://news.abscbn.com/news/05/22/18/itigil-ang-train-signature-campaign

Xands, (2018, June 7). Train worsens burden of inflation on poor. Rappler. Retrieved
from http://ibon.org/section/tax-reforms

Layug, M.C. (2018, July 5). Groups say train law is a ‘burden’ for poor sector.GMA
News. Retrieved from
http://www.gmanetwork.com/news/news/nation/659275/groups-say-train-law

Agcaoili, L. (2018, June 30).Inflation seen breaching 5% in June. The Philippine

Star.vol. XXXII No. 335, p. B2.

40
Ocampo, K. R. (2018, July 6). Farmers reel from higher production costs. Philippine
Daily Inquirer.vol. 33 No. 208, p. A2.

Ismael, J. (2018, June 11).Sotto: Hindi maaring ipatigil ng kongreso ang implementasyon
ng buong train law. Radyo Pilipinas. Retrieved from
http://www.radyopilipinas.ph/business/read/sotto-hindi-maaring-ipatigil-ng-
kongreso-ang-implementasyon-ng-buong-train-law

Terrazola, V. E. (2018, June 4). Sotto dismisses appeals for train law suspension. Manila
Bulletin. Retrieved from https://news.mb.com.ph/2018/06/04/sotto-dismisses-
appeals-for-train-law-suspension/

Ramos, P. (2018, Jan. 15). Tax reform acceleration and inclusion.ABS-CBNNews.

Retrieved from http://news.abscbn.com/focus/multimedia/infographic
/12/19/17/the-tax-reform for-acceleration and-inclusion-or-train-law

Avendaño, C. O. (2018, July 6). Senators call for suspension or review of train
law.Philippine Daily Inquirer. vol. 33 No. 208, p. A2.

Asmuni ,S,Yusof f , S. , &Ses, N. ( 201 7)Acceptance towards Goods and Services Tax
(GST) among local business communities. Journal of Emerging Economics and
Islamic Research 5( 4) 201 7,6272. Ret r i eved f r omht t p: / / www. jeeir.
com/v2/ i mages/ 201 7V5N4/ JEEI R201 7_547_Shahariah. Pdf

Shaari ,N. ,Ali ,A. ,&Ismail ,N.( 2015)Students awareness and knowledge on the
implementation of Goods and Services Tax (GST)in Malaysia.Journal of Procedia
Economics and Finance 31 ( 201 5)269279 Retrieved from https://core.ac.
uk/download/pdf / 82576407. Pdf

Sehrawat ,M. &Dhanda, U.( 2015) .GST in I ndia: A key tax reform. International

41
 Journal of Research-Grant haalayah, 3 (1 2) , 1 33. Retrieved from http://grant
haalayah. com/Articles/ Vol 3I ss1 2/ 1 5_I JRG1 5_C1 2_76. Pdf

Arslan, C.B. (2018). An assessment of law faculty students’ comprehension level of the
language of corporate tax law. International Online Journal of Education and
Teaching, 3(2). 100-106. Retrieved from
https://iojet.org/index.php/IOJET/article/view/129/127

Natrah S. (2013). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’
View.Science Direct. Retrieved from
https://www.sciencedirect.com/science/article/pii/S1877042813052294

42
 Chapter 3

Research Methodology

This chapter presents the methods used in this study. It includes the research design, data

gathering instrument such as questionnaires which explain how the data was gathered,

through the procedures used. It also explains the step by step process, the total number

and the profile of the respondents that will be needed in this study.

Research Design

The researchers used various research methods to address the study to explain,

describe and validate the findings among the Grade 12 students of Mabini Colleges as the

respondents of this study.

In this study, the researchers used the quantitative method of research to support

the findings. And the main aim of the study, which is to determine the awareness on

Republic Act 10963 or Tax Reform for Acceleration and Inclusion Law of Grade 12

students in Mabini Colleges, Daet, Camarines Norte. To know if they are aware of this,

the researchers will use the various necessary statistical treatments of data. The emphasis

of quantitative research is rooted in numerical approaches and objectivity on the use of

statistics and data gathered through polls, questionnaires or surveys. With the aid of

quantitative research methods, numerical data are gathered and then it is generalized

across groups of people to further explain how aware are Grade 12 students regarding the

R.A. 10963. In addition to that, the descriptive type of research will be used in this study.

Descriptive research refers to supply information about the naturally occurring health

status, behavior, attitudes or other characteristics of a particular group.

43
 Before bearing a study, the researchers need to consider their specific goals. The

descriptive-quantitative type of research is used to describe the characteristics of a said

phenomenon. This descriptive research precedes explanatory research; it cannot be used

as a basis where one variable affects the other one. In other terms, it has a low

requirement for validity. This study involves a one-time interaction with the chosen

participants without manipulating and persuading to change their beliefs.

Research Instrument

To acquire the necessary data needed for the study, the researchers used a

questionnaire that is specifically designed to get the desired genuine data. The structured

questionnaire will be the medium to determine the awareness of the Grade 12 students of

Mabini Colleges. Quantitative research will be used as the type of research method.

The questionnaires also have questions about the basic information about TRAIN

Law. This questionnaire has two parts. First part is the profile of the respondents namely

the age, gender, and strand. The second part will be having the basic question about this

tax reform. Like on what specific date that the TRAIN law was implemented. And the

meaning of excise tax and value added tax which is part of it. Each question has one or

four choices. The researchers designed the part two of the questionnaire like an

examination paper to evaluate their knowledge about the basic part of the TRAIN law.

On the third part will be a recommendation. The respondents will be asked on what

recommended materials will be disseminated to the grade 12 students in helping them to

improve their understanding or comprehension about the tax reform in the Philippines by

the new administration.

44
Respondents of the Study

In this study, the respondents are from Grade 12 students under the

K-12 Curriculum with 851 total number of population, the Technical Vocational

Livelihood Track (TVL) and Academic Track composed of different strands:

Accountancy Business and Management (ABM), Science Technology Engineering and

Mathematics (STEM), General Academic Strand (GAS), Humanities and Social Science

(HUMSS) of Mabini Colleges in Daet, Camarines Norte. The researchers used the

Slovin's formula in identifying the number of respondents with 95 percent confidence

level, resulted to 263 respondents from these tracks. The levels of awareness of these

students are necessary to find the result accurate using the simple random sampling, the

respondents will be picking randomly by the researchers.

Data Gathering Procedure

The technique chosen for this research study in gathering data and information is

the structured questionnaire. First, the researchers asked the registrar about the total

number of Grade 12 students and solve for the total number of respondents using the

Slovin’s formula. And next, the researchers made an approval letter for the principal of

high school department to ask permission in conducting this study inside the campus of

Mabini Colleges. Lastly, after getting the respondents’ answers using the questionnaire

that will help the respondents to easily determine level of comprehension on the Tax

Reform for Acceleration and Inclusion Law (TRAIN) Law, the researchers started the

analysis on every questionnaire answered by the randomly picked senior high school

respondents from different strand or track.

45
Statistical Tool

To interpret the data that were gathered, the researchers used the frequency and

percentage that identified the number of the respondents which answers correctly or not

to test their comprehension in the Tax Reform for Acceleration and Inclusion Law. To do

this, divide the frequency by the total number of result and multiply by 100.

46
Notes

Ellen,S. (2018, May 29). Slovin’s formula sampling techniques.Sciencing. Retrieved

from https://sciencing.com/slovins-formula-sampling-techniques-5475547.html

47
 Chapter 4

Level of Comprehension on Tax Reform for Acceleration and Inclusion Law of

Senior High School students in Mabini Colleges Inc., Daet, Camarines Norte

This chapter contains the data, analysis, table, and interpretation gathered by the

researchers. This determined the Level of Comprehension of Senior High School (SHS)

students on Tax Reform for Acceleration and Inclusion Law in Mabini Colleges, Inc.,

Daet, Camarines Norte. The researchers used the weighted mean as the statistical tool

wherein the frequency of the data is multiplied by the total score. All of the answers will

be added and will be divided by the number of respondents per strand. The analytical

procedures are arranged according to the sequence of specific questions.

Profile of the Respondents

Table 1

Demographic Profile in terms of Age

AGE FREQUENCY PERCENTAGE

17 66 25.10

18 174 66.16

19 23 8.75

TOTAL 263 100

Table 1 show the profile of the respondents in terms of age which are ranged from
17 to 19 years old in Mabini Colleges, Inc., Daet, Camarines Norte. Out of 263

48
respondents, the respondents under the ageof17 got a frequency of 66 or 25.10%, the 18
year old respondents got a frequency of174 or 66.16%, and the 19 years old got a
frequency of 23 or 8.75%

It can be deemed from the table that majority of the respondents are 18 years old.

According to the study of Hannah Pimperton et.al (2016), the reading

comprehension by age 9 months increases during the teenage years. The reading

comprehension of the students begins to be more active during the ages 13-19. In relation

with the present study, the respondents are 17-19 years old and majority of the

respondents ages 18;it had shown that the comprehension of the students depends on their

maturity and knowledge on how they comprehend thoughts and information.

Table 2

Demographic Profile in terms of Gender

GENDER FREQUENCY PERCENTAGE

MALE 106 40.30

FEMALE 157 59.70

TOTAL 263 100

Table2 presents the gender profile of the respondents. Out of 263 respondents,

there are 106 or 40.30% male while the female respondents composed of 157 or 59.70 %

In conclusion, the table shows that majority of the respondents are female.

The result was supported bythe study entitled “Gender Differences in Teens’

Digital Propensity and Perceptions and Preferences with regard to Digital and Printed

49
text” by Seok and Da Costa (2017) revealed that gender was a significant predictor with

males showing a stronger comprehension for information, but the reading comprehension

of females are generally higher than males in context of different reading preferences. In

connection to the previous and the present study, both study revealed that the female

respondents are more comprehensive and has a greater frequency than the male

respondents.

Table 3

Demographic Profile in terms of Strand and Track

STRAND FREQUENCY PERCENTAGE

ABM 54 20.5
GAS 28 10.65
HUMSS 66 25.10
STEM 54 20.53
TVL 61 23.19
TOTAL 263 100

Table 3 shows the profile of the respondents in terms of strand which consist of

Accountancy, Business and Management (ABM) with a frequency of 54 or

20.5%,General Academic Strand (GAS) with a frequency of 28 or 10.65%,Humanities

and Social Sciences (HUMSS) with a frequency of 66 or 25.10% and Science

Technology Engineering and Mathematics (STEM) with a frequency of 54 or 23.19%and

Technical Vocational Livelihood (TVL) track with a frequency of 61 or 23.19 %

50
 The table shows that most of the respondents are Humanities and Social Sciences

(HUMSS) students.

The result is supported by the study of Johnson and Zabrucky (2011) entitled

“Improving middle and high school students’ comprehension of science texts” a large

proportion of secondary students lack the ability to master and comprehend core books as

subjects. Literature suggests that improving the reading strategies of the readers will help

improve their overall comprehension in regard to the subject. In connection to the present

study, the respondents from different strand had a difficulty in understanding and having

comprehension on the certain topics because these students are not familiar with the topic

and it is not related on their chosen career or track.

Table 4

Item Analysis

A. Definition of terms Academic TVL

ABM STEM HUMSS GAS Track
1. What does TRAIN Law 41 32 45 7 30
stands for?
2. Is TRAIN Law the first 51 51 52 22 48
package of the Comprehensive
Tax Reform Program (CTRP)
envisioned by Duterte’s
administration?
3. When was TRAIN Law 19 22 15 14 25
implemented in the Philippines?
4. What is the meaning of 34 30 31 8 29
excise tax?
5. What is the meaning of 38 40 47 18 41
Value Added Tax (VAT)?
B. Content
6. TRAIN Law aims to make 30 33 42 16 34
the current system simpler,
fairer and more efficient.
7. Will excise tax for Tobacco 21 25 16 13 18
remain after several years?

51
8. Which of the following is not 14 10 10 4 5
exempted from Value Added
Tax (VAT)?
9. What type of car is exempted 20 15 20 10 20
in excise tax?
10. Which among the choices 22 26 18 6 20
has 5% tax?
C. Advantages and
Disadvantages
11. TRAIN Law promotes a 21 37 43 13 33
healthier Philippines.
12. The first tax reform package 44 37 35 18 50
create more conductive learning
environment with the ideal
teacher-to-student ratio.
13. Workers who earn annual 34 30 29 20 28
taxable income of Php 250,000
are exempted from income tax
payment.
14. The additional funds from 44 44 48 21 55
the tax reform will be used for
major highways, expressways
and flood control.
15. Businesses with total annual 22 27 22 16 27
sales of 3 million pesos and
below are exempted from
paying VAT.
16. Basic commodities continue 38 33 30 13 33
to increase that cause suffering
to minimum wage earners.
17. Inflation rate increases. 39 32 38 11 25

18. 30% of the revenue will go 37 37 46 18 37

to education, health, housing
and other “social services and
mitigating measures”.
19. The 70% of the revenue will 40 34 44 21 44
be for Build, Build, Build
program and other
infrastructures, including
military infrastructure.
20. Higher prices for fuel, gas, 37 36 40 10 34
electricity, vehicles, tobacco
and other products and services.

52
 Table 4 presents the item analysis of the survey questionnaire that was given to

the respondents. On the definition of terms, analysis showed that the majority of the

respondents of ABM, STEM, HUMSS, and TVL got a correct answer in question number

2 which is about TRAIN Law being the first package of CTRP under the administration

of President Rodrigo Duterte, and had a difficulty answering the question number 3

which is about when was the implementation of TRAIN Law, while majority of the GAS

respondents got a correct answer in number 1 which is the meaning of TRAIN, and had a

difficulty answering the question number 4 which is about the meaning of excise tax. On

the contents of TRAIN Law, all the respondents from different strands and track got a

correct answer in number 6 which is about the aims of TRAIN Law, and had a difficulty

answering number 8 which asks about who are the exempted in VAT. On the advantages

and disadvantages of TRAIN Law, out of 54 ABM respondents, 44 got a correct answer

in number 12 and 14, and only 21 of them got a correct answer in number 11. Out of 54

respondents of STEM, 44 of them got a correct answer in number 14, and only 27 of

them got the correct answer in number 15. Out of 66 respondents of HUMSS 46 got a

correct answer in number 18, and only 22 of them got the correct answer in number 15.

Out of 28 respondents of GAS, 21 of them got a correct answer in number 14 and 19,

while only 11 got a correct answer in number 17. Out of 61 respondents of TVL, 55 of

them got the correct answer in number 14 and only 25 of them got the correct answer in

number 17.

It can be deemed from the table that the majority of the respondents are aware of

TRAIN Law being the first package of CTRP envisioned by Duterte’s Administration,

and are unaware of who are the exempted in Value Added Tax (VAT).

53
 The result was supported by the study of Saira et al. (2010) wherein most of the

respondents only understands and gives the general meaning of GST but not all the

content of it. In connection with the present study; most of the respondents are only

aware and have knowledge about TRAIN law being the first package and the other

respondents are not aware of the other contents specifically the Value Added Tax (VAT).

Table 5

Level of Comprehension about the Definition of Terms of TRAIN Law

STRAND AVERAGE SCORE VERBAL

INTERPRETATION
ABM 3.39 Extremely Aware
GAS 2.46 Slightly Aware
HUMSS 2.88 Aware
STEM 3.24 Aware
TVL 2.84 Aware
2.96 Aware
Legend: 1.00-1.74 Unaware; 1.75- 2.49 Slightly Aware; 2.5-3.24 Aware;3.25-4.00 Extremely Aware

The Level of Comprehension of Senior High School students about the definition of

TRAIN Law were determined using a test questionnaire with twenty questions including

multiple choice questions and identification. They are classified asUnaware (1.00-1.74),

Slightly Aware (1.75-2.49), Aware (2.5-3.24), and Extremely Aware (3.25-4.00).

Table 4 shows the level of comprehension of the respondents about the different

terms with its definition about TRAIN Law. Accountancy, Business, and Management

got an average score of3.39 defined as Extremely Aware. Humanities and Social

Sciences, Science, Technology, Engineering, and Mathematics, Technical, Vocational,

54
and Livelihood got 2.88, 3.24, and 2.84 respectively defined as Aware, while General

Academic Strand got2.46 defined as slightly aware.

The results presented that among the strands ABM students are moderately aware on

the definition of TRAIN Law, STEM, HUMSS, and TVL are somewhat aware, while

GAS is slightly aware.

According to the study of Atias (2016); and Shamsudin et. al (2014), the result of

their findings show that the level of understanding and awareness among Malaysians

regarding the implementation of Good and Service Tax (GST) is low which supported

and guided the present study which is the level of comprehension of senior high school

students on TRAIN Law. The result shows that there is an affected part which is the

lifestyle of the students especially in terms of saving and allocating their daily minimal

allowance for their expenses as students. Based on the study of Ahmad (2016),

it tackled about the negative perception towards the implementation of Goods and

Services Tax (GST) is because of the lack of information and reliable sources for the

consumers. In connection to the present study, students have found the hard time in

saving their own money because of other factors of reason like the unplanned expenses in

school or for other personal interests. Based on the result shown, the study found most of

the students are slightly aware which means these students are not fully aware on the

possible negative or positive effects of the newly implemented tax system of the

government to lessen the people burden or the Tax Reform for Acceleration and

Inclusion Law.

55
 Table 6

Level of Comprehension about the Content of TRAIN Law

STRAND AVERAGE SCORE VERBAL

INTERPRETATION
ABM 1.98 Slightly Aware
GAS 1.75 Slightly Aware
HUMSS 1.61 Unaware
STEM 2.02 Slightly Aware
TVL 1.6 Unaware
1.79 Slightly Aware

Legend: 1.00-1.74 Unaware; 1.75- 2.49 Slightly Aware; 2.5-3.24 Aware; 3.25-4.00 Extremely Aware

Table 5 presents the respondents’ level of comprehension regarding the content of

TRAIN Law. Accountancy, Business and Management (ABM), General Academic

Strand (GAS) and Science, Technology, Engineering, and Mathematics (STEM) got an

average score of 1.98, 1.75 and 2.02 respectively interpreted as slightly aware, while

Humanities and Social Sciences (HUMSS), and Technical Vocational Livelihood (TVL)

got 1.61, and 1.6 respectively interpreted as unaware.

It can be deemed from the table that among the strands, ABM, STEM, and GAS

are slightly aware while HUMSS and TVL are unaware of the content of TRAIN Law.

56
 This is guided by the study of Jaidi et. al (2013) wherein it states that it requires

the alertness of the taxpayers so that it can possibly ensure the tax self-assessment system

to manage it smoothly. In connection with the present study, each strand should require

the level of alertness when it comes to the content of the laws that are being implemented

in the Philippines an example is the new tax system in order to have a full knowledge and

understanding in regards with the overall content and good or bad effects of the laws. In

that way, it can show that they can fully acquire the alertness they needed during the

interaction with the possible situation related to it, by this the person is properly assess or

can take an action in the laws in any circumstances.

Table 7

Level of Comprehension about the Advantages and Disadvantages of TRAIN Law

STRAND AVERAGE SCORE VERBAL

INTERPRETATION
ABM 6.59 Aware
GAS 5.75 Aware
HUMSS 5.68 Aware
STEM 6.43 Aware
TVL 6 Aware
6.09 Aware
Legend: 0-2.5 Unaware; 2.6-5.00 Slightly Aware; 5.1-7.5 Aware; 7.6-10 Aware

Table 6shows the level of comprehension of the Grade 12 respondents regarding

the advantages and disadvantages of the TRAIN Law. Accountancy, Business and

Management (ABM), General Academic Strand (GAS), Humanities and Social Sciences

57
(HUMSS), Science, Technology, Engineering, and Mathematics (STEM) and Technical,

Vocational and Livelihood (TVL) got an average score of 6.59, 5.75, 5.68, 6.43, and 6

respectively, and defined as aware.

It can be deemed from the table that all of the strands and track are aware of the

advantages and disadvantages of TRAIN Law.

This is supported by the study of Saad (2013) wherein it states that the

complexity of income tax system in affect the knowledge of the taxpayers and they hire

accountants in order to comply in paying with their taxes. In connection with the present

study, although all of the strand and track are aware of the advantages and disadvantages

of TRAIN Law, ABM got the highest score regarding the knowledge about the

advantages and disadvantages because it is the strand that is more related in studying the

effects of different laws like the TRAIN Law, and it is the field wherein a lot of

complexities about taxes are being studied.

58
Output

The output of this study is a laminated keychain that will serve as guide for Grade

12 students about TRAIN Law, it is for them to carry and read. It is small so that it can be

easily carried around and it is user-friendly. The output contains the details, contents, and

information about how, when, where, and why the TRAIN Law was created.

59
Notes

Pimperton, H., Blythe, H., Kreppner, J., Mahon, M., Peacock, J., Stevenson, J., &
Kennedy, C. (2015). The impact of universal newborn hearing screening on long-
term literacy outcomes: a prospective cohort study. Archives of Diseasein
Childhood, 101, 9-15. doi: 10.1136/archdischild-2014-307867

Seok, S., DaCosta,B (2017, March). Gender differences in teens ‘digital propensity and
perceptions and preferences with regard to digital and printed text. Tech Trends,
61(2), 171-178. https://doi.org/10.1007/s11528-016-0134-4

Jhonson,B., Zabrucky,K. (2011). Improving middle and high school students’

comprehension of science text. International Electronic Journal of Elementary
Education, 4(1), 19-31. Retrieved from http://iejee.com/index.php/IEJEE/article
/download /21/207

Ahmad, M., Ismail, Z., &Halim,H.( 2016). Awareness and perception of taxpayers
towards good and services tax(GST) implementation. International Journal of
Academic Research in Business and Social Sciences, 6(11), 2222-6990.
http://dx.doi.org/10.6007/IJARBSS/v6-i11/2375

Goh, P. J. Cham, T. H.&Tay, A.G.M. (2017).Consumer perception towards the

Implementation of goods and services tax (GST) in Malaysia A Review Paper.
Journalof Global Business and Social Entrepreneurship (GBSE), 1, 17-23
Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3058880

Shaari ,N. ,Ali ,A. ,&Ismail ,N.( 2015)Students awareness and knowledge on the
implementation of Goods and Services Tax (GST)in Malaysia.Journal of Procedia
Economics and Finance 31 ( 201 5)269279 Retrieved from https://core.ac.
uk/download/pdf / 82576407. Pdf

60
Natrah S. (2013). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’
View.Science Direct. Retrieved from
https://www.sciencedirect.com/science/article/pii/S1877042813052294

Pharm. Adibe M.O. (M.Pharm), Pharm. Udeogaranya P.O (M.Pharm) and Ubaka C.M.
(2011, October- December).Awareness of National Health Insurance Scheme
(NHIS) activities among employees of a Nigerian University,Int. J. Drug Dev. &
Res.3(4),78-85. Retrieved from http://www.ijddr.in/drug-development/awareness
of-national-health-insurance-scheme-nhis-activities-among-employees-ofanigeria
nuniversity.php?aid=5673&fbclid=IwAR3EwHTMS1ZJf5NR715A0fFeKJVNm
kP9JADauSze5W73ADKqkKKCsyqwY

61
 Chapter 5

Summary of Findings, Conclusions and Recommendations

This chapter presents the summary of the chapters one to three and the data

gathered system Chapter four. Also the acquired conclusions and recommendations that

made the researchers developed the study.

Summary

This study was conducted to determine the level of comprehension of SHS

students on TRAIN Law in Mabini Colleges, Daet, Camarines Norte. It answered the

following questions. 1.) What is the profile of the respondents in terms of age, gender,

and strand? 2.) What is the level of comprehension of SHS students on TRAIN Law in

Mabini Colleges, Daet, Camarines Norte? 3.) What informational material can be done to

increase the level of understanding on the TRAIN law to the students? The study lead to

the recommendations to enrich the understanding of SHS students of Mabini Colleges,

Daet,Camarines Norte.

Based on the study of Ahmad (2016), it showed that the negative perception

towards the implementation of GST was because of the lack of information and sources

for the consumers. In the present study, students will be a having a hard time saving

because based on the result of the study most of the students are just moderately and

marginally aware which means they are not fully aware of the Tax Reform for

Acceleration and Inclusion Law and its possible effects without affecting their daily lives

The study was conducted from June 2018 to April 2019 designated in Mabini

Colleges Inc., Daet, Camarines Norte. 263 respondents took part in the study specifically

62
54 STEM students, 28 GAS students, 54 ABM students, 66 HUMSS students, and 61

TVL students that were chosen randomly. The study used quantitative research as the

research design to classify and count the statistical to explain and describe what is shown.

Random sampling was used to obtain the needed respondents. The gathered data were

tallied, computed, interpreted and analyzed.

Findings

The age of the respondents ranges from 17-19 years old. There are a total of 263

respondents which consists of 106 or 40.30% male respondents and 157 or 59.70%

female respondents. The strands are ABM, GAS, HUMSS, STEM, and TVL.

On the item analysis, result showed that majority of the respondents had a difficulty

answering the question number 8 which is about who are the exempted from Value

Added Tax (VAT). Out of 54 ABM respondents, only 14 got the correct answer, out of

54 STEM respondents, only 10 got the correct answer, and also with HUMSS with 66

respondents. GAS with 28 respondents, only 4 got the correct answer, and out of 61 TVL

respondents, only 5 got the correct answer.

On the level of comprehension about the definition of terms, ABM got an average

score of 3.39 defined as extremely aware, GAS got 2.46 or slightly aware, while

HUMSS, STEM and TVL with an average score of 2.88, 2.02, and 2.84 respectively

defined as unaware. The level of comprehension of all the students is 2.96 defined as

aware.

On the level of comprehension about the content of TRAIN Law, ABM, GAS and

STEM got an average score of 1.98, 1.75 and 2.02 respectively defined as slightly aware,

63
while HUMSS and TVL got 1.61, and 1.6 respectively defined as unaware. The level of

comprehension of all the students is 1.79 defined as slightly aware.

On the level of comprehension about the advantages and disadvantages of TRAIN

Law, ABM, GAS, STEM, HUMSS, and TVL got an average score of 6.59, 5.75, 5.68,

6.43 and 6 respectively defined as aware. The overall comprehension of the students is

6.09 defined as aware.

Conclusions

Most of the respondents are eighteen years old, female and from Humanities and

Social Sciences (HUMSS) strand.

The level of comprehension of Senior High School about the definition of terms of

TRAIN Law resulted as being somewhat aware, while on the level of comprehension

about the contents of TRAIN Law resulted as being slightly aware, in the advantages and

disadvantages of TRAIN law however, results presented that students are moderately

aware. The respondents are unaware of who are the exempted in Value Added Tax and

aware of TRAIN Law being the first package of CTRP, the aims of TRAIN law, and that

additional funds from tax reform will be used for major highways, expressways, and

flood controls.

To raise awareness and to help the students increase their knowledge about the Tax

Reform for Acceleration and Inclusion Law, a keychain book-like will be given to the

students in Mabini Colleges Inc. in Daet, Camarines Norte.

64
Recommendations

Besides the Grade 12, the study is about spreading awareness on the law, it

encourages all the students to read the newspapers, listen to the radio about it, searching

the internet, and even watch Senate hearings about TRAIN law to add more knowledge

and concrete facts.

Students, teachers, and even employees should attend local seminars conducting

about the newly implemented law.

65
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72
APPEBINDICES

73
 APPENDIX A

THESIS PROPOSAL
MABINI COLLEGES, INC.
DAET, CAMARINES NORTE

I. RESEARCH TITLE

Level of Comprehension on Tax Reform for Acceleration & Inclusion Law of

Senior High School students in Mabini Colleges, Daet, Camarines Norte

II. OBJECTIVES

The study is conducted to determine the comprehension on Tax Reform

Acceleration and Inclusion Law among Senior High School students in Mabini Colleges.

Specifically, it answers the following questions:

1. What is the profile of the respondents in terms of:

a. age;

b. gender; and

c. strand?

2. What is the level of comprehension of Senior High School students on the Tax Reform

for Acceleration and Inclusion Law or Republic Act No. 10963 in terms of

a. Definition of terms;

74
 b. Content; and

c. Advantage\Disadvantages?

3. What informational material can be done to increase the level of understanding on the

Tax Reform for Acceleration and Inclusion Law to the students?

III. RESEARCH DESIGN

In this study, the researchers used the quantitative method of research to support

the findings. And the main aim of the study, which is to determine the awareness on

Republic Act 10963 or Tax Reform for Acceleration and Inclusion Law of Grade 12

students in Mabini Colleges, Daet, Camarines Norte. To know if they are aware of this,

the researchers will use the various necessary statistical treatments of data. The emphasis

of quantitative research is rooted in numerical approaches and objectivity on the use of

statistics and data gathered through polls, questionnaires or surveys. With the aid of

quantitative research methods, numerical data are gathered and then it is generalized

across groups of people to further explain how aware are Grade 12 students regarding the

R.A. 10963. In addition to that, the descriptive type of research will be used in this study.

Descriptive research refers to supply information about the naturally occurring health

status, behavior, attitudes or other characteristics of a particular group.

Before bearing a study, the researchers need to consider their specific goals. The

descriptive-quantitative type of research is used to describe the characteristics of a said

phenomenon. This descriptive research precedes explanatory research; it cannot be used

as a basis where one variable affects the other one. In other terms, it has a low

75
requirement for validity. This study involves a one-time interaction with the chosen

participants without manipulating and persuading to change their beliefs.

IV. RESEARCH PROPONENTS

GRACILLA, JOYCE A.

GEREBIT, ANGEL JOY B.

AQUINO, JOYCE ANN G.

CAGALPIN, TRISHA MARIE P.

TABUNGGAO, SHANE JOSA MARIE M

ESPALMADO, CANDICE DARREL P.

PEÑALOSA, JANYNE AUDREE D.

V. PROJECT DURATION

This study was conducted at the month of June 2018 to January 2019.

VI. SIGNIFICANCE OF THE STUDY

This study is conducted to find the understanding of the Grade 12 students in

terms of Tax Reform for Acceleration and Inclusion (TRAIN) Law. The researchers

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conclude that the outcome will benefit the individuals, students, teachers, entrepreneurs,

community, and future researchers.

Students. This study will benefit students by giving them prior knowledge about

Tax Reform for Acceleration and Inclusion Law. It will also help them budget their daily

or weekly allowance.

Teachers. This is an opportunity for the teachers to teach and enlighten students

about the Tax Reform for Acceleration and Inclusion Law. By teaching, the students may

spread the awareness from the knowledge of the teacher about the said law.

Entrepreneurs. The results will provide the entrepreneurs with knowledge in

terms of handling their business. Such as, adjusting their prices and changing their

marketing strategies.

Community. The study will be beneficial to the society since it will give ideas

about the Tax Reform for Acceleration and Inclusion Law that will help boost the

country’s economy. It will help families specially small-wage earners to budget their

money to suffice their needs in their everyday living.

Future Researchers. Future researchers will be benefitted from this study by

being the basis of a new theory that will rise. And use this research as a guide to come up

for a new research or study.

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 APPENDIX B

SAMPLE LETTER
MABINI COLLEGES, INC.
DAET, CAMARINES NORTE
January 21, 2019

Nora R. Cabate, MAEd

Principal
High School Department
Daet, CamarinesNorte

Madam:

Greetings!

We, the Grade 12 ABM- Franc students are currently conducting a research entitled
“Level of Comprehension of Senior High School students on Tax Reform for
Acceleration & Inclusion Law in Mabini Colleges, Daet, Camarines Norte". In
connection, we are asking permission to conduct a survey in this institution specifically to
Grade 12 Senior High School students.

Your permission is highly appreciated.

Thank you!

Respectfully yours,
Joyce A. Gracilla
Group Representative

Noted:
Mrs. Consuelo Quindara
Research Adviser

Approved:
Nora R. Cabate, MAEd
Principal

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 APPENDIX B

SAMPLE LETTER
MABINI COLLEGES, INC.
DAET, CAMARINES NORTE

January 24, 2019

Dear respondents

We, the Senior High School students of Mabini Colleges are currently conducting
a research study entitled “Level of Comprehension of Senior High School students on
Tax Reform for Acceleration & Inclusion Law in Mabini Colleges, Daet, Camarines
Norte"

Attached herewith is a questionnaire which we are respectfully and humbly

requesting you to accomplish. There is neither right nor wrong answers.

Please be assured that you will be treated with utmost confidentiality. Thank you

and God bless.

Respectfully yours,

Joyce A. Gracilla
Group Representative

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 APPENDIX C

QUESTIONNAIRE
MABINI COLLEGES, INC.
DAET, CAMARINES NORTE

Dear Respondents:

We, the Senior High School students of Mabini Colleges are currently conducting
a research study entitled “Level of Comprehension of Senior High School students on
Tax Reform for Acceleration & Inclusion Law in Mabini Colleges, Daet, Camarines
Norte"

Attached herewith is a questionnaire which we are respectfully and humbly

requesting you to accomplish. There is neither right nor wrong answers.

Please be assured that you will be treated with utmost confidentiality. Thank you
and God bless.

The Researchers

Part l. Profile of the Respondents

Direction: Please provide the following answers. Put a check mark on the box on which
strand/track you belong.

Age:
Sex:
Track/Strand:
Technical Vocational Livelihood Track (TVL)
Accountancy Business & Management Strand (ABM)
General Academic Strand (GAS)
Science Technology Engineering & Mathematics Strand (STEM)
Humanities & Social Sciences (HUMSS)

Part II. The level of comprehension of the Grade 12 students on the Tax Reform for
Acceleration and Inclusion Law or Republic Act No.10963

Direction: Encircle the letter of your answer on the questions provided.

A. DEFINITION OF TERMS
1. What does TRAIN Law stands for?

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 a. Tax Reform for Acceleration and Inclusion Law
b. Tax Reform for Acceleration and Inflation Law
2. Is TRAIN Law the first package of the Comprehensive Tax reform Program (CTRP)
envisioned by Duterte’s administration?
a. TRUE
b. FALSE
3. When was TRAIN Law implemented in the Philippines?
a. December 19, 2017
b. January 1, 2018
4. What is the meaning of excise tax?
a. Assessed incrementally, based on the increase in value of a product
or service at each stage of production or distribution.
b. Is an indirect tax on the sale of a particular good or service such as
fuel, tobacco and alcohol
5. What is the meaning of Value added tax (VAT)?
a. Assessed incrementally, based on the increase in value of a product
or service at each stage of production or distribution.
b. Is an indirect tax on the sale of a particular good or service such as
fuel, tobacco and alcohol
B. CONTENT
6. TRAIN Law aims to make the current system simpler, fairer and more efficient.
a. TRUE
b. FALSE
7. Excise tax for Tobacco will remain after several years.
a. TRUE
b. FALSE
8. Which of the following is not exempted from Value Added Tax (VAT)?
a. Raw food c. Dairy products
b. Agricultural products d. Senior Citizen
9. What types of car is exempted in excise tax?
a. Pick-up Trucks
b. Jeep
c. Motorcycle
10. Which among the choices has 5% tax?
a. Estate Tax
b. Donor’s Tax
c. Cosmetic Tax
Direction: Write A if the statement is an advantage of the TRAIN Law and D if it is not.

C. ADVANTAGES AND DISADVANTAGES

TRAIN law promotes a healthier Philippines

The first tax reform package create more conducive learning environment
with the ideal teacher-to-student ratio.
Workers who earn annual taxable income of Php 250,000 are exempted

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 from income tax payment
The additional funds from the tax reform will be used for major
highways, expressways and flood control.
Businesses with total annual sales of 3 million and below are exempted
from paying VAT.
Basic commodities continue to increase that cause suffering to minimum
wage earners.
Inflation rate increases.
30% of the revenue will go to education, health, housing and other “social services and
mitigating measures”
The70 % of the revenue will be for Build, Build, Build program and other
infrastructures, including military infrastructure.
Higher prices for fuel, gas electricity, vehicles, tobacco and other products and services

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 CURRICULUM VITAE

PERSONAL PROFILE

Name: Shane Josa Marie M. Tabunggao

Age: 18

Date of Birth: September 30, 2000

Address: #29 Jade St. Happy Homes Centro

Daet, Camarines Norte

E-mail: shanejosamarie@gmail.com

Nationality: Filipino

Religion: Roman Catholic

Civil Status: Single

Contact Number: 09464616065

EDUCATIONAL BACKGROUND

Senior High School: Mabini Colleges

Junior High School: Mabini Colleges

Elementary: Daet Elementary School

83
Name: Janyne Audree D. Peñalosa

Age: 18

Date of Birth: January 23, 2001

Address: Sampaguita St. Happy Homes Greenview

Daet, Camarines Norte

E-mail: audreeyay@gmail.com

Nationality: Filipino

Religion: Roman Catholic

Civil Status: Single

Contact Number: 09165361112

EDUCATIONAL BACKGROUND

Senior High School: Mabini Colleges

Junior High School: Chung Hua High School

Elementary: Chung Hua High School

84
Name: Joyce A. Gracilla

Age: 18

Date of Birth: September 3, 2000

Address: P-2 Atag Sto. Domingo

Vinzons, Camarines Norte

E-mail: gracillajoyce302@gmail.com

Nationality: Filipino

Religion: Roman Catholic

Civil Status: Single

Contact Number: 09096878274 (Smart)

EDUCATIONAL BACKGROUND

Senior High School: Mabini Colleges

Junior High School: D.Q. Liwag National High School

Elementary: EMS

85
Name: Trisha Marie P. Cagalpin

Age: 19

Date of Birth: March 10, 2000

Address: Suzara Roseville 3 Subdivision Brgy. Gubat,

Moreno

Daet, Camarines Norte

E-mail: cagalpin306@gmail.com

Nationality: Filipino

Religion: Roman Catholic

Civil Status: Single

Contact Number: 09126679798

EDUCATIONAL BACKGROUND

Senior High School: Mabini Colleges

Junior High School: Mabini Colleges

Elementary: Daet Elementary School

86
Name: Candice Darrel P. Espalmado

Age: 19

Date of Birth: January 31, 2000

Address: P-3 Sto. Domingo

Vinzons, Camarines Norte

E-mail: cespalmado11@gmail.com

Nationality: Filipino

Religion: Roman Catholic

Civil Status: Single

Contact Number:

EDUCATIONAL BACKGROUND

Senior High School: Mabini Colleges

Junior High School: Mabini Colleges

Elementary: Daet Elementary School

87
Name: Joyce A. Aquino

Age: 18

Date of Birth: March 7,2001

Address: P-Ubas Brgy Gubat Daet, Camarines Norte

E-mail: itsmejoycieee@gmail.com

Nationality: Filipino

Religion: Born- Again Christian

Civil Status: Single

Contact Number: 09090304332

EDUCATIONAL BACKGROUND

Senior High School: Mabini Colleges

Junior High School: Mabini Colleges

Elementary: Daet Elementary School

88
Name: Angel Joy B. Gerebit

Age: 18

Date of Birth: July 11, 2000

Address: P-6 Calasgasan Daet, Camarines Norte

E-mail:

Nationality: Filipino

Religion: Roman Catholic

Civil Status: Single

Contact Number: 09503548857

EDUCATIONAL BACKGROUND

Senior High School: Mabini Colleges

Junior High School: Mabini Colleges

Elementary: Calagasgasan Elementary School

89