LEVEL OF EFFECTIVENESS TOWARDS TAX REFORM

ACCELERATION AND INCLUSION (TRAIN LAW)

IN ZONE II POBLACION
ATIMONAN, QUEZON
2018 – 2019

A Research Paper
Presented to the Senior High School Department
Quezonian Educational College, Inc. Atimonan, Quezon

In Partial Fulfillment of the Requirements for Practical Research II

Quantitative Research

SANTOS, MARC QUIER A.

October 2018
 CHAPTER I
PROBLEM AND ITS SETTINGS

A. INTRODUCTION

According to Pia Ranada (2017), The Train law reduces personal income tax but
imposes higher tax on fuel, cars, tobacco, and sugary beverages to fund infrastructure and
development projects of the government. The word tax first appeared in the English
language only in the 14th century. It derives from the Latin taxare which means ‘to
assess. Before that, English used the related word task, derived from Old French. For a
while, task and tax were both in common use, the first requiring labor, the second money.
Tax then developed its meaning to imply something wearisome or challenging. So words
like duty were used to suggest a more appealing purpose. Political spin has just as long a
history as taxation, and neither has been detained unduly by the meaning of words. Tax is
a financial charge or deduction from something you get or own. It is not a penalty or fine
for doing something wrong. Normally governments collect taxes so that there is a pot of
money to spend on things that benefit society as a whole. This might be law enforcement,
including the police and courts, infrastructure, like roads and pathways, and
administration. The UK Government also uses tax to fund various public services,
including healthcare and welfare benefits. The UK has many taxes. Some are known as
direct taxes because they are usually obvious amounts such as income tax which you can
see being taken from your pay or have to pay direct to HM Revenue & Customs HMRC.
Other direct taxes include corporation tax, capital gains tax and inheritance tax. There are
also ‘indirect’ taxes. The most well-known example of an indirect tax is value added tax
VAT. This is less obvious than a direct tax as it is included in the price of things that you
buy. National Insurance is not strictly a tax. It was originally a contributions-based
system of insurance for support from the Government in times of need such as ill-health,
disability or retirement, paid by workers and employers. The researcher aims to
determine the effectiveness towards tax reform for acceleration and inclusion TRAIN
Law. He is aware that this Law is going to affect a large number of people especially
those who are below the poverty line as this Law promises an immediate price hike on
basic commodities. The researcher also wants to identify the ways how people will cope
on the effects this Law might bring to their lives.

B. STATEMENT OF THE PROBLEM

GENERAL PROBLEM

The purpose of this study is to determine the level of Effectiveness

towards Tax Reform Acceleration and Inclusion (TRAIN Law) in Zone II
Poblacion Atimonan, Quezon.
SPECIFIC PROBLEM

Specifically, this study sought to answer the following questions:

1. What are the Demographic Profile of Tax Reform Acceleration and Inclusion

(TRAIN Law) in terms of:

1.1 Age
1.2 Sex
1.3 Civil Status

2. What is the Level of Effectiveness toward Tax Reform Acceleration and

Inclusion (TRAIN Law) In terms of:
 2.1 Wages
2.2 Designation
2.3 Students

C. SIGNIFICANCE OF THE STUDY

This study is significant in the sense that it could help other people to notice or to
be aware on what is happening to the law of TAX. Results may be favorable not only to
the researcher but also to the Residents and future researchers.

To the School Administrator, this study will help them to know the
benefits of Tax Reform Acceleration and Inclusion (TRAIN Law) in their work
position.
To the Teachers, they can be the guide and pattern references for the
researcher whose related on this research paper.
To the Employees, this study would teach them who spend in every
portion of their wages.
 To the Travelers, this study will help them know the situation of price of

Products whenever they go visit other places.

To the Parents, this study may help them in properly managing the
family's budget.

To the Student, it would help them to properly manage their allowance.

To the Researcher, through this study he would be able to know the

acceptance on Tax Reform for Acceleration and Inclusion (TRAIN) law of the
residents of Zone II Poblacion Atimonan, Quezon. This study will also gauge
him to better understanding the underlying effects of this Law especially to a
student like him. Through this study, he will be able to learn to spend his money
on important things and lesser expenses on unnecessary things.
 To the Future Researcher, They would be able to use these as data in
case they are planning to conduct the same or related study.

D. SCOPE AND LIMITATION

This study attempts to find out the Level of Effectiveness towards Tax Reform for
Acceleration and Inclusion (TRAIN) Law of selected residents of Zone - II Atimonan,
Quezon There are ten (40) respondents from Brgy. Zone II Atimonan, Quezon. The
research paper deals of duration until Jun to November 6 months. These respondents will
be chosen purposively.

E. DEFINITION OF TERMS
This study implements specific word to explain and scrutinize the vocabulary
words that researcher used to these methods.

Allowance - a small amount of money that is regularly given to children by their parents.
In this study were my research wants to determine the budgeting of individual.
Awareness - the problem setting of this research paper. In this study were the
respondents aware on the research paper.
Brgy. Zone II Atimonan, Quezon - the locality where the researcher was conducted. In
this study this was the target location of researcher.
Civil Status – to group you and order you to the relationship of a person. In this study it
 modify the respondent’s relationship .
Designation – A location of the employee’s job. In this study will be the basis of the
researcher on how they cope up the new law.
Effects - a change that is a result or consequence of an action or other cause. In this study
were determine the effects to the respondents.
Effectiveness - the degree to which something is successful in producing a desired result;
success. In this study were my research paper problem.
Excise Tax - An excise tax is an indirect tax charged on the sale of a particular good. In
this study were the research related on another topic.
Employee - An individual who works part-time or full-time under a contract of
employment, whether oral or written, express or implied, and has recognized

rights and duties. Also called worker. In this study were determine the
individual’s reaction.

Family - a group of people who are related to each other. In this study were determine
the individual’s reaction.
Government - the governing body of a nation, state, or community.
 Importance -the state or fact of being of great significance or value. In this study
were researcher relates on the governance law

Price - The amount of money that you pay for some products. In this study determine the
rating price of every products.
Products - materials or foods you buy at sari-sari stores. In this study were the materials
should specialize.
Quality - the standard of something as measured against other things of a similar kind;
the degree of excellence of something. In this study determine the capability of
the products and if its affordable to the consumers.
Tax - the deduction from something you get or own. In this study were the general topic
of the research paper.
Tax Reform for Acceleration and Inclusion - the topic I have chosen to study or
reduces personal income tax but imposes higher tax to fund infrastructure and

development projects of the government. In this study was the specific title of the
researcher.
Sari - sari Store - small grocery that has certain goods. In this study were the researcher
specified information on the managing about groceries.
Sex – Either of the two major forms of individuals that occur in many species and that are
distinguished respectively as female or male. In this study will determine the

respondent’s species.

Students - a person who attends the school, college, and university. In this study were the
researcher specifically getting reaction on this respondent.
Wages – The salary that takes of employees to work hard on their job. In this study will
determined how their wages to manage on their financial.
 CHAPTER II

REVIEW OF RELATED LITERATURE AND STUDIES

RELATED LITERATURE

A. FOREIGN

According to the T&CO 2018, In recent years, governments have tightened up on

tax rules, primarily as a result of the financial crisis in Europe. Switzerland in particular
has come under pressure in the areas of the automatic exchange of information, banking
secrecy and special tax regimes. T&CO helps businesses to familiarize themselves with
the new rules and, where necessary, to adapt their business model accordingly.

T&CO advises businesses, public authorities and individuals.

Tax rulings

Here in Switzerland, we have the considerable advantage of excellent relations

between the tax authorities and taxpayers or their agents. For this reason, tax rulings or,
more specifically, advance tax rulings play an important role in our country.

Due diligence

Acquiring or selling companies generally calls for the need to establish a process
of due diligence. This process must be professionally managed so that those in charge are
able to obtain the information they need to make their decisions. From the vendor’s
perspective, it is important to organize and implement a process of due diligence so as to
promote a legitimate image of the company to potential investors and to protect their
business secrets. In this respect, T&CO assumes particular responsibility for drawing up
and negotiating confidentiality agreements, listing those documents to be made available
to potential acquirers, laying down practical and organizational rules (date, place, access
and length of time) for the due diligence process and answering acquirers’ questions. It
also assists its clients in negotiating the sale agreement.

From the acquirer’s perspective, the due diligence process allows them to obtain
all of the information they need to assess the risks posed by the company being sold the
target. This information is vital to being able to request specific guarantees when
negotiating the company’s acquisition and to establishing the value of the target
company. With the team’s extensive training in the areas of tax law and commercial law,
T&CO is the ideal partner to carry out due diligence on Swiss companies, help acquirers
to assess the legal and fiscal risks posed by the target company, and aid in respect of
acquisition agreements.
Tax planning

When contemplating new family plans or business projects, a full understanding

of their tax consequences in the short, medium and long term is vital to their control,
planning and optimization. Whether relocating, setting up a company or growing a
business, the respective tax burden is an important aspect to take into consideration and
to understand. By making use of the possibilities provided by legislation, good tax
planning can help to substantially reduce this tax burden. Both business entities and
natural persons are subject to a high tax burden. As a result, they naturally seek to make
use of those means provided by legislators to reduce their respective tax burdens. On the
other hand, overly aggressive tax planning can have negative repercussions on a
company’s image. Businesses must therefore take account of this new dimension in their
plans. International tax planning is growing ever more complex, particularly as a result of
new rules on transparency for example, on the automatic exchange of information and
transfer pricing. A full command of these rules is fast becoming a critical issue for
businesses.

Estate planning

To plan your estate properly, you should determine your wishes, compare them
against the relevant legal bases in particular, the law on the reserved portion of an estate
and related tax provisions, and then make the appropriate arrangements with regard to
your testamentary dispositions will or agreement as to succession. A thorough knowledge
of the relevant civil and fiscal rules is essential to ensure the best possible planning.
T&CO’s expertise in this area allows it to assist its clients during this process.

Group reorganization

When businesses grow, it is often necessary to have them undergo structural

reorganization. With the team’s extensive training in the areas of tax law and commercial
law, T&CO is the ideal partner to determine and implement the most appropriate solution
to meet its clients’ needs. Growing a business may also involve sales and acquisitions. In
such cases, T&CO helps its clients to negotiate the terms of the transaction, draft the
relevant contracts and set up the most appropriate legal structure for the business
accordingly.
Tax of pension arrangements
 Tax breaks have been put in place by legislators to encourage Swiss taxpayers to
make pension arrangements and thus avoid their being dependent on the State for
financial support on retirement or in case of disability. These rules allow taxpayers to
significantly reduce their taxable income and benefit from both risk coverage and savings
according to their individual needs.

Tax-related legal disputes

A thorough knowledge of the substantive and procedural rules pertaining to tax

law is essential for a successful outcome in tax-related litigation. Consequently, law firms
are playing an increasingly important role in this area. The law firm T&CO has a wealth
of experience in handling tax appeals and defends its clients before both the tax
authorities and the federal and cantonal authorities.

B. LOCAL

Accodring to Royd Agapito 2018, not his real name, a 25-year-old market analyst
for a research firm, got what he wanted: higher take-home pay. But what he did not
expect is a higher monthly household bill that would offset the gains he would receive
from the newly-implemented Tax Reform for Acceleration and Inclusion TRAIN law.
The administration of President Rodrigo Duterte started 2018 by implementing TRAIN,
which reduced personal income taxes but increased those on cars, tobacco, sugar-
sweetened beverages, and fuel. Payroll managers have started adjusting their systems to
reflect the new withholding tax rates. Supermarkets, oil retailers, convenience stores, and
even sidewalk vendors have begun updating their price lists.
A visit to Puregold supermarket on Monday, January 8, showed that a pack of Marlboro
Black 20s is more expensive now at P87.50, from last year's P68. By mid-January,
motorists will also have to brace for higher fuel prices, once existing petroleum stocks of
retailers are used up. READ: Filipinos to feel impact of higher fuel tax starting mid-
January Higher fuel prices will also have a trickle-down effect on public transport service
providers, which have started seeking fare hikes. READ: Grab files petition for 5% fare
hike and Fare hike? Uber to gauge impact of new taxes first Trickle-down effect Agapito,
who earns P30,000 monthly, will save P3,438 a month because of the new withholding
tax rates. But he said he decided to stick to his old Toyota Vios instead of upgrading to a
new car, given the hike in auto excise tax, which mainly hit mass market vehicles.
(READ: Honda Philippines raises prices for most cars due to tax reform) "I don't think
TRAIN will provide significant impact to an average wage earner. It is like the
government is just giving us a new perspective to look at our taxes. You have higher pay,
but electricity, transport, grocery bills will also be higher," Agapito said in an interview.
He added that he would also need to cut down on soda to save money. READ: Existing
stocks of sweetened drinks exempt from new tax rates – DTI.

Starting mid-January, the retail price of a one-liter bottle of Coca-Cola, for

instance, is projected to increase to P43 from the current P31, an increase of P12. This is
because of the P12-per-liter tax on drinks using high fructose corn syrup. For drinks
using sugar and artificial sweeteners, a P6-per-liter tax has been imposed. However, all
kinds of milk, 3-in-1 coffee, natural fruit juices, vegetable juices, and medically-indicated
beverages are exempt.
Additional burden

While power distributors, oil companies, fuel retailers, and tobacco manufacturers
are directly affected by TRAIN, First Metro Investments Corporation vice president
Cristina Ulang said they have one thing going for them. "The additional burden is
something they can pass on to consumers," Ulang explained. This, however, does not
hold true for small-time vendors in the Philippines, like 48-year-old Meanne Reyes, who
has two kids. Reyes, who sells sugar-sweetened drinks, snacks, and tobacco along Amang
Rodriguez Avenue in Pasig City, said she has fewer stocks due to TRAIN. "Dati P5 per
stick lang 'yung Marlboro. Ngayon binebenta ko na ng P7 isa. Dahil mas mahal na 'yung
pakete, binawasan ko na lang 'yung pagbili ko ng supplies. Ang taas nang itinaas. Paano
naman kaming walang suweldo at pagbebenta ang kabuhayan?" Reyes asked.

Marlboro used to be P5 per stick. Now I'm selling it for P7 each. Since an entire
pack is now more expensive, I was forced to buy fewer supplies. The price hike is
significant. What will happen to people like me who have no fixed income and depend on
sidewalk vending to earn a living?

Protecting from impact

To protect the poor from higher prices of commodities, Finance Secretary Carlos
Dominguez III said the Department of Social Welfare and Development DSWD is
mandated to provide targeted cash transfers to the poorest 10 million households. Each
household would get P2,400 per year in 2018, as well as P3,600 per year in 2019 and
2020. Dominguez said the cash transfer will be implemented in the 1st quarter of 2018.

DSWD will identify beneficiaries based on the list – the Pantawid Pamilyang
Pilipino Program and the social pension beneficiaries. The budget for the unconditional
cash transfer is included in the 2018 budget, totaling P25.7 billion, the finance chief said
in a Malacañang briefing. Over the course of 5 years, Dominguez said the government
will raise over P786 billion in revenues because of TRAIN. These revenues will fund the
President's priorities: social and infrastructure programs. In package one, Congress
passed two-thirds of the needed revenue for 2018 and this is expected to pass the balance
in early 2018 to help us achieve our revenue deficit targets, he said. The finance chief
added that the 2nd package of the comprehensive tax reform program, which is set to be
passed within the month, is seen to lower corporate income taxes and modernize fiscal
incentives.

All in all, Dominguez said the government targets to raise about P2 trillion from
the comprehensive tax reform program to help fund the country's massive P8-trillion
infrastructure buildup, which is seen to improve people's lives from all ranks.

RELATED STUDY

A FOREIGN

According to Essay Shark 2018, every corporation is striving to become

successful via increasing profits and gaining recognition from their primary customers as
well as fitting in the marketplace. However, they manage to enhance their revenues by
cheating on paying taxes and profits. An average American citizen gets the sum of
necessities from the taxes that companies pay for the government. This money is then
distributed to the country’s needs such as military, healthcare, retirement, and other
facilities. There are plenty of methods which were found by U.S corporations to avoid
paying taxes entirely or decrease the amount of the sum. To begin, let’s take a look at
how athletes are taxed. First off, just like any other employee, athletes are taxed based off
of where they earn the money, or in other words, where the game is played. For example,
if the Green Bay Packers play a game in New York, all of the Packers players will be
taxed at the tax rate of the state of New York. Similarly, if the Packers play at home, they
will be taxed at the rate for the state of Wisconsin. This rule applies only to the players’
state tax withholdings, as all players are required to pay federal income taxes. The
Internet has created a tax debate at the local, state, national, and international levels. The
primary issue is the collection of sales tax on e-commerce transactions that occur across
international borders and state lines. There are also debates about charging taxes for
Internet access services as well as web-based services provided by a variety of pay-per-
use web sites Haas, 2004; Stanton, 2007. In an effort to promote e-commerce and the
growth of the Internet the United States Congress passed the Internet Tax Freedom Act
ITFA which expired in 2003, theoretically leaving states and other jurisdictions free to
pursue their own sales tax issues Haas, 2004. However, the taxation of Internet access
services met with intense opposition was again delayed by congressional action. What
actually results, however, is something of a surprise, according to a new study. Corporate
tax cuts end up widening the income gap between those at the top of the pay scale and
those at the bottom, and they don’t help workers earning less than $200,000 a year.
 We then study the potential mechanisms that may drive this result. First, we
compare our estimate then explore whether the increase in income inequality is driven by
changes in top income compensation, or by increases in state-level investment. We use
data from the IRS Statistics of Income to study labor and capital income at the top
income above $200,000 and bottom below $200,000 of the income distribution.

B. LOCAL

President Duterte on December 19, 2017 signed into law the Tax
Reformation for Acceleration and Inclusion TRAIN bill, the first tax reform package, for
a fairer and simpler tax system for the Filipinos, allowing it to take effect starting January
1, 2018. While we celebrated the New Year and were excited to start with a clean slate,
we were taking the TRAIN law with us. But what exactly does the TRAIN law entail?
Under the TRAIN law, a flat rate of 6% will be imposed on both estate and donor tax. In
the old law, the net estate value last year went up to 20% if the estate was worth
P200,000 and above. With the TRAIN law, estates worth P5 million and below will have
zero tax rate, but P5 million and above will have 6% of the excess over P5 million. In the
previous law, donor’s tax goes up to 15% if the donor and the donee are related and 30%
if they’re not. The donor’s tax is now at 6% regardless of the relationship between donor
and donee.

And lastly is No more tax exemption in lotto winnings and some cosmetic
procedures. The ultimate goal is to raise revenues to finance the government’s priorities,
namely upgrading infrastructure and reducing poverty. Taking Package 1A and 1B
together, about P1 trillion will be raised between 2018 and 2022. TRAIN will also
enforce a simpler, fairer, and more efficient tax system. So let us dissect Package 1A with
the tools I explained earlier. First is the lowering of personal income tax rates. Prior to
TRAIN, the personal income tax rates of the Philippines were last adjusted in 1997. With
TRAIN we try to keep exemptions to a minimum like low-cost housing, purchases of
senior citizens and persons with disabilities, among other things. Here, you can see the
VAT rates across different countries as well as their respective VAT collections as share
of GDP. With a higher VAT rate, it should be normal that collections should also go
higher. Evidently, the Philippine VAT tax base has many exemptions and loopholes.
Besides Thailand, some countries have lower VAT rates but still collect a higher share of
VAT revenues as a share of GDP. An example would be Vietnam with a 10 percent
VAT, and other East Asia and Pacific countries with an average VAT rate of 8.4 percent,
yet collects revenues of 5.2 percent of GDP. Now you understand the revenue argument:
less exemptions and loopholes will result to more collections for the government. Now,
let’s look at the equity argument. A tax system is said to be fair if similarly-situated
individuals are treated the same way. Do you know that boy and girl scouts used to enjoy
some VAT exemptions? Is there any good reason to exempt a boy or girl scout, but not
exempt students like you? So the expanded VAT system also responds to our equity
objective. We will move on to the most controversial provisions, which are the taxes on
petroleum products, automobiles, and sugar-sweetened beverages.But before I explain,
let me tell you that TRAIN should be evaluated as a package. One can always nitpick a
negative feature with TRAIN, but don’t miss the big picture. The government gave up
P150 billion in 2018 alone in order to ease the income tax burden on our workers. But we
have to recover this monumental loss from other sources. This is the wisdom behind the
other features of Package 1A. But it will also be foolish to say that the government
recklessly imposed higher taxes on other goods and services just to raise additional funds
like any monarchy in the Middle Ages. This is definitely not the case.

CONCEPTUAL FRAMEWORK

The respondent's awareness, concept of the importance, awareness effects and

feeling towards Tax Reform for Acceleration and Inclusion TRAIN Law, served as the
input and it will be determined through methods like data collection, data analysis, and
one-on-one interview with the respondents. The researcher will proceed to the output
which is the acceptance of Tax Reform for Acceleration and Inclusion (TRAIN) Law.

Research Paradigm

INPUT PROCESS OUTPUT

Reference:
Data Collection
Level of Effectiveness
Books
Data Analysis towards Tax Reform
Article
Acceleration and
Magazine
Survey Questionnaire Inclusion ( TRAIN
Social Media
Law)
Figure 1. Research Paradigm

The researcher uses methods such as data collection and data analysis wherein he
will have a one-on-one interview with the respondents using open-ended type of
questions to determine the importance, awareness, and effects of TRAIN Law. It will also
Determine the perception of respondents when the new law called Tax Reform for
Acceleration and Inclusion take effect. After these factors are determined, the researcher
will have findings about the acceptance of the respondents in Tax Reform for
Acceleration and Inclusion (TRAIN) Law.
 CHAPTER III

METHODS OF RESEARCH AND PROCEDURES

This chapter presents the research design, locale of the study, participants,
questionnaire, data collection and data analysis.

A. METHODS OF THE RESEARCH USED

The descriptive type of research was used to determine the level of effective
towards tax reform acceleration and inclusion (TRAIN Law), Zone II Poblacion
Atimonan, Quezon.

B. LOCALE OF THE STUDY

The researcher would like to conduct a study in knowing the level of effective
towards tax reform acceleration and inclusion (TRAIN Law), in Zone II Poblacion
Atimonan, Quezon. is composed of ten (10) female and ten (10) male totals of twenty
(20) of population by sex of Zone II Poblacion, Atimonan, Quezon.

HISTORY OF ATIMONAN
 There were conflicting stories on how Atimonan got its name. Some concluded
that the name Atimonan originated from a tree known as Atimon alleged to have been
prevalent in the area and had reportedly served many uses to the residents. These trees are
now extinct and its non-existence could not be accounted for. Others say it came from the
words atin muna, signifying a policy, unity of feeling and sentiments among the residents
that bolster their spirit in the fight against their enemies during that time.But the most
popular version is that it originated from the name of its founder, Simeona Mangaba,
known to her town mates as Ate Monang. She is a woman reputed to be of
unquestionable leadership, which the people regarded as their adopted parent , leader and
protector.Ate Monang was the eldest sister of Francisco Mangaba, the first captain of the
town. She founded the town on February 4, 1608 along the banks of the big Maling
River, now known as Atimonan River.Living along the river bank, the people has always
been a prey to Moro attacks and so for fear of Moro reprisals, the inhabitants decided to
transfer to Palsabangon, now a barrio of Pagbilao, Quezon. However, the people felt
discontented in Palsabangon because the place abounds in wild crocodiles that from time
to time disturbed them.So, after two years of stay (1610), they left the place and
transferred to Babyaw, a part of Atimonan. They settled in Babyaw for almost 14 years
but transferred again to another site called Minanukan for some unknown reasons.In
1635, they again transferred to another place called Bisita, but some families separated
from the majority and settled in Yawe, now San Isidro, a barrio in Padre Burgos,
Quezon.The next year, when Simeona Mangaba learned of what happened to the original
group of settlers, she, together with Fray Geronimo de Jesus, a Spanish friar, tried to
unite them once more and convinced them to return to the place where it was first
founded. The place known now as Bagumbayan, this was during the time of Captain
Pablo Garcia.Today, Atimonan is a fast-growing town known for its cleanliness, beautiful
beaches, many historical and natural scenery and most of all warm and peace-loving
people.

C. THE DEVELOPMENT OF RESEARCH INSTRUMENT AND METHOD

OF COLLECTING DATA

C.1 Methods of Collecting Secondary Data

C.1.1 Library Research

The researcher used library to gather some information that can be used to
gather some guide to the study, the researcher way to collecting data and information by
reading books and published researcher paper to support the ideas in the study.

C.1.2 E - Library Research

The researcher used the e-library research to gather information, data and
ideas for the review of related literature and studies related literature and other part that
need an information.

C.2 Methods of Collecting Primary Data

C.2.1 Survey Questionnaire

 The researcher made a letter of request noted by their research adviser to
ask permission from the Barangay Captain of Zone II Poblacion Atimonan, Quezon, for
the conduct of their study the researcher used open ended questionnaire to the
respondents. The researcher went to Barangay and he looked for the Barangay Captain
for the approval of their request.

C.2.2 Sampling Design

In the study, the researcher conducted a survey in the residents of Zone II

Poblacion, Atimonan, Quezon during the year of 2018 – 2019.

D. STATISTICAL TREATMENT OF THE DATA

D.1 Percentage

Formula: P=

Where:
P = Percentage Distribution
F = Number of Population
N = Number of Total Population
D.2 Sample Size
 Formula: S=nxP

Where:

S = Sample Size

n = Total Sample Size

P = Percentage Distribution in Decimal Point

D.3 RESPONDENTS

Formula

Respondents= Sample Size X total number of respondents

D.4 MEAN/WEIGHTED MEAN

The researcher used the weighted mean to determine the level of

effectiveness towards tax reform acceleration and inclusion (TRAIN Law) in Zone II
Poblacion Atimonan, Quezon.

FORMULA
 WM =

Where:

WM=Weighted Mean

F = Frequency distribution / Number of Responses

n = Total number of respondents

Table 1. LINKERT SCALE

RANGE DESCRIPTIVE ANALYSIS

3.25-4 Strongly Agree

2.5-3.24 Agree
 1.75-2.49 Disagree

1-1.74 Strongly Disagree

CHAPTER IV

ANALYSIS, PRESENTATION AND INTERPRETATION OF DATA

This chapter presents the analysis presentation and interpretation of all data and
gathered information by the researchers through survey questionnaire for the study of
Level of Effectiveness towards Tax Reform Acceleration and Inclusion (TRAIN Law)
Zone II Poblacion Atimonan, Quezon.

A.A RESULT OF SURVEY QUESTIONNAIRE

The researchers analyzed, presented and interpret data gathered from the
respondents through tabulation and computation to get the percentage and weighted mean
to rank the data from the responses. The information collected guided the researchers
about their study.

I. DEMOGRAPHIC PROFILE

Table 2. Distribution of respondents by Age

Age Number of Respondents Percentage Distribution

15 – 20 years old 25 62.5%

20 - 25 years old 13 32.5%

25 years old and above 2 5%

 Total 40 100%

Table 2 illustrates the distribution of the respondents according to age. That 25

respondents are from 15 – 20 years old results of 62.5 %, 13 respondents from 20 – 15
years old that percentage of 32.5%, lastly 2 respondents from 25 years old and above that
shows 5%.

Figure 2. Distribution of Respondents by Age

Distribution of the Respondents

According to Age
5%

15 - 20 years old
22.50%
20 - 25 years old
57.50%
25 years and
above
 Figure 2. Show that respondents in 15 – 20 yrs. Old has 62.5%. Old. 32.5% of the
respondents are from the age of 20 – 25 yrs. Old. 5% of the respondents are from the age
of 25 yrs. Old and above.

Table 3. Distribution of respondents by Sex

SEX NUMBER OF Percentage Distribution

RESPONDENTS

Male 27 67.5%

Female 13 32.5%

Total 40 100%
 Table 3 show the demographic profile of the respondents according to sex. The
total of population in Zone II Poblacion Atimonan, Quezon total of forty (40). It includes
27 male for 67.5% of the whole populations and eighteen 13 female for 32.5% of the total
population.

Figure 3. Distribution of respondents by Sex

MALE 67.5%
FEMALE 32.5%

Figure 3. Shows that 67.5% of the respondents are from male while 32.5 % of the
respondents are from female.
II. The Level of Effectiveness towards Tax reform Acceleration and Inclusion
(TRAIN Law).

Table 4 Frequency Distribution and weighted mean in terms of:

A. WAGES

Statement SA A DA SDA WM Descriptive Rank

4 3 2 1 analysis

1. I am aware of checking 15 17 8 0 3.18 Agree 1

orders slip.

2. I am aware of payday. 13 15 12 0 3.03 Agree 2

3. I am aware of changing 10 20 10 0 3 Agree 3

salary rate.
4. I am aware of my Agree 4.5
10 18 12 0 2.95
deduction on my wages.

5. I am mad when payday Agree 4.5

13 13 13 1 2.95
postpone.

AMW Agree
3.02

Table 4 show that the Zone II residents of Atimonan, Quezon is AGREE that they have
the level of effectiveness in the area of wages with an average weighted mean of 3.02.

1. The residence of Zone II Poblacion Atimonan, Quezon answered AGREE on the

following statement:

 Statement #1, “I am aware of checking orders slip” with weighted mean of 3.18 is
belong to rank 1.
 Statement #2, “I am aware of payday” with weighted mean of 3.03 is belong to
rank 2.
  Statement #3,” I am aware of changing salary rate” with weighted mean of 3 is
belong to rank 3.
 Statement #4,” I am aware of my deduction on my wages” with weighted mean of
2.95 is belong to rank 4.5
 Statement #5,” I am mad when payday postpone” with weighted mean of 2.95 is
belong also to rank 4.5

Table 5 Frequency Distribution and weighted mean in terms of:

B. DESIGNATION

Statement SA A DA SDA WM Descriptive Rank

4 3 2 1 analysis

1. Taking care of customers. 13 12 14 1 2.93 Agree 1

2. I always improve myself. 8 19 13 0 2.88 Agree 2

3. I get overtime when I Agree 3
7 20 13 0 2.85
needed.

4. I am happy on my work. 8 15 17 0 2.78 Agree 4

5. I am contented on my Agree 5
6 15 18 1 2.65
job.

AMW Agree
2.82

Table 5 shows that the Zone II residents of Atimonan, Quezon is AGREE that they have
the level of effectiveness in the area of designation with an average weighted mean of
2.80.

1. The residence of Zone II Poblacion Atimonan, Quezon answered AGREE on the

following statement:
  Statement #1, “Taking care of customers” with weighted mean of 2.93 is belong
to rank 1.
 Statement #2, “I always improve myself” with weighted mean of 2.88 is belong to
rank 2.
 Statement #3,” I get overtime when I needed.” with weighted mean of 2.85 is
belong to rank 3.
 Statement #4,” I am happy on my work.” with weighted mean of 2.78 is belong to
rank 4.
 Statement #5,” I am contented on my job.” with weighted mean of 2.65 is belong
to rank 5.

Table 6 Frequency Distribution and weighted mean in terms of:

C. STUDENTS

Statement SA A DA SDA WM Descriptive Rank

4 3 2 1 analysis

1. Budgeting my allowance 16 10 11 3 2.98 Agree 1

2. I am aware of the price 9 18 9 4 2.8 Agree 2
product

3. I do not take recess 10 11 15 4 2.68 Agree 3

4. I keep my allowance to Agree 4

7 14 17 2 2.65
buy needs.

AMW Agree
2.78

Table 6 shows that the Zone II residents of Atimonan, Quezon is AGREE that they have
the level of effectiveness in the area of students with an average weighted mean of 2.78.

1. The residence of Zone II Poblacion Atimonan, Quezon answered AGREE on the

following statement:
  Statement #1, “Budgeting my allowance” with weighted mean of 2.98 is belong to
rank 1.
 Statement #2, “I am aware of the price product” with weighted mean of 2.8 is
belong to rank 2.
 Statement #3,” I do not take recess.” with weighted mean of 2.68 is belong to rank
3.
 Statement #4,” I keep my allowance to buy needs.” with weighted mean of 2.65 is
belong to rank 4.

Table 7: Brief Interpretation of the Collecting Data about the Effectiveness towards
Tax Reform Acceleration and Inclusion Law in Zone II , Atimonan, Quezon.

THE LEVEL OF
EFFECTIVENESS
AVERAGE
TOWARDS TAX DESCRIPTIVE
REFORM WEIGTED MEAN RANK
ACCELERATION AND ANALYSIS
(AWM)
INCLUSION (TRAIN
Law).

WAGES 3.02 STRONGLY 1

 AGREE

DESIGNATION 2.82 AGREE 3

STONGLY
STUDENTS 2.78 2
AGREE

TOTAL WM 2.87 AGREE

 Table 7 shows that the Effectiveness of Tax Reform Acceleration and

Inclusion Law in Zone II Poblacion Atimonan, Quezon.

 Generally, COMMUNITY ranked no. 1 with a weighted mean of 3.02

and got STRONGLY AGREE; ENVIROMENT ranked 2 with a weighted mean
2.78 and got STRONGLY AGREE and followed by HEALTH ranked no. 3
with a weighted mean 2.82 and got AGREE.
 CHAPTER V
SUMMARY, FINDINGS, CONCLUSION,
AND RECOMMENDATION

A. SUMMARY

The main purpose of this study is to identify the Level of Effectiveness towards

Tax Reform Acceleration and Inclusion (TRAIN Law) in Zone II Poblacion

Atimonan, Quezon.

Researcher aims to answer the following questions:

1. What is the Demographic Profile of the respondents/

1.1 Age
 1.2 Sex

1.3 Civil Status

2. What is the level of Effectiveness towards Tax Reform Acceleration and Inclusion

(TRAIN Law) in Zone II Poblacion Atimonan, Quezon?

2.1 Wages

Based from the survey questionnaire the results shows AGREE that they are

aware incase of salary manage.

 2.2 Designation

Based from the survey questionnaire the results shows AGREE that they are

fine and better on their position.

2.3 Students

Based from the survey questionnaire the results shows AGREE that they can

manage their allowance from wants to needs.

3. What are the source of information of the respondents about the Tax Reform
Acceleration and Inclusion (TRAIN Law).
 The researchers employed the descriptive method of research. The study utilized
the checklist questionnaire as the instrument in obtaining the necessary data
needed in the study. The study was composed of 27 males and 13 females with a
total number of 40 residents in Zone II Poblacion Atimonan, Quezon. They are
selected using the purposive sampling. The Questionnaire deals with the Level of
Effectiveness in Tax Reform Acceleration and Inclusion (TRAIN Law).

B. FINDINGS

After analyzing and interpreting the data gathered, the researcher’s findings

are perceived as follows:

 Part 1: As to the demographic profile of the respondents the following were

discovered:

1. According to age of the respondents, there are 25 students belong to 15 – 20

years old, 13 resident to the age of 20 – 25 years old, and there are 2 residents

who are 25 years old and above.

2. In the distribution of sex, 67.5% (27) the male respondents and 32.5% (13) are

the female respondents.

Part 2 The level of Effectiveness towards Tax Reform Acceleration and

Inclusion (TRAIN Law) in terms of wages, designation, and students.

 1. The Level of Effectiveness towards Tax Reform Acceleration and Inclusion

(TRAIN Law) in terms of wages has an average weighted mean 3.02 and it is

qualitatively describing as AGREE.

 The Level of Effectiveness towards Tax Reform Acceleration and Inclusion

(TRAIN Law) as the researcher respondents answered AGREE. “I am aware of
checking orders slip” with weighted mean of 3.18 is belong to rank 1.“I am aware
of payday” with weighted mean of 3.03 is belong to rank 2.” I am aware of
changing salary rate” with weighted mean of 3 is belong to rank 3.” I am aware of
my deduction on my wages” with weighted mean of 2.95 is belong to rank 4.” I
am mad when payday postpone” with weighted mean of 2.95 is belong also to
rank 4.

2. The Level of Effectiveness towards Tax Reform Acceleration and Inclusion

(TRAIN Law) in terms of designation has an average weighted mean 2.82 and

it is qualitatively describing as AGREE.

 The Level of Effectiveness towards Tax Reform Acceleration and
Inclusion (TRAIN Law) as the researcher respondents answered AGREE”
Taking care of customers.” with weighted mean of 2.83 is belong to rank 1. “I
always improve myself” with weighted mean of 2.88 is belong to rank 2. “I get
overtime when I needed” with weighted mean of 2.85 is belong to rank 3.” I
am happy on my work.” with weighted mean of 2.78 is belong to rank 4.” I am
contented on my job.” with weighted mean of 2.65 is belong to rank 5.

3. The Level of Effectiveness towards Tax Reform Acceleration and Inclusion

(TRAIN Law) in terms of students has an average weighted mean 2.78 and it

is qualitatively describing as AGREE.

 The Level of Effectiveness towards Tax Reform Acceleration and Inclusion

(TRAIN Law) as the researcher respondents answered AGREE. “Budgeting my
allowance” with weighted mean of 2.98 is belong to rank 1.“I am aware of the
price product” with weighted mean of 2.8 is belong to rank 2.” I do not take
recess.” with weighted mean of 2.68 is belong to rank 3.” I keep my allowance to
buy needs.” with weighted mean of 2.65 is belong to rank 4.
C. CONCLUSION

Based on the interpret findings, the researcher has come up with the
following conclusions:

The Level of Effectiveness towards Tax Reform Acceleration and

Inclusion ( TRAIN Law) in Zone II Poblacion Atimonan, Quezon is FAIR.

In terms of demographic profile, there are more male than female,

majority of the respondents are 15 – 20 years old, remaining is are 20 – 25 years,
and 25 years old and above.

1.1 As to the wages of the Tax Reform Acceleration and Inclusion

(TRAIN Law) the researcher found out the most answer of the
respondents are AGREE that they know what is written from the survey
questionnaire which is wages.

1.2 In the Designation of the Tax Reform Acceleration and

Inclusion (TRAIN Law) the researcher found out the most Answer of the
respondents are AGREE that the TRAIN Law helps community,
residents, working students, and employee.
 1.3 As to the students of the Tax Reform Acceleration and

Inclusion (TRAIN Law) the researcher found out the most

Answer of the respondents are AGREE that they know what is

written from the survey questionnaire which is wages.

D. RECOMMENDATIONS

Part I: Based on the findings and conclusion, the recommendation below is

offered
WAGES

 Acquiring the best position for more rate and rewards because of Tax law.

DESIGNATION

 Allow the individual to choose where they comfortable to be more ability you
gained and stayed at the company for long.

STUDENTS
  Allow them to be more practical be wise on the allowance and budgeting well for
the school expenses.

Part II: Based on the significance of the study.

To the School Administrator

 Encourage the students for the well explanation and understanding about the new
law.
 Rearranged and analyze again the price rate of the materials also wages of
individual with a fair to make it more acceptable.

To the Teacher

 Explaining every specific word of the law on the easy ways makes listeners
students listen well.
To the Employee

 Allow self-confidence do more skills and talent to improve your salary rate.
 Taking own transportation is good to make wise decision of saving money.

To the Travelers
  Awareness on salary rate for your staff is necessary, observing yours slip
carefully
 Managing expenditures of your personal things for business or in food for
everyday is essential to make your budget and income flows well.

To the Parents

 Be wise on the budget for the family needs. Choosing practical needs not too
expensive and useless.
 Ensure the everyday commodity for the family.

To the Student
  Budgeting allowance and spend in things that is only needed is more effective
except in your health to buy foods is good too.
 Think other way to earn money not only working on a company but also doing
work just at home like networking business these will help you to save money
although price of other products you need can make afford outside.
 Saving money to spend on tuition fees, school project, and other pays instead of
asking your parents to give you money although it’s their responsibility to do it. It
is fine because you are earning money.

To the Researcher

 Making widely observation the new law makes community and people more
agree and for the better understanding.
 Specific category of the law can be modify and demonstrate more in this research
paper makes reader more entertain and understand it.
To the Future Researcher

 Analyzing on more resources makes the researcher’s paper more valuable.

 Inputting necessary data are more efficient for the research.
BIBLIOGRAPHY
REFERENCES:

Anonymous 2018

Anonymous 2018

Anonymous 2018

Course Hero 2018

Essay Shark 2018

GOVPH 2017

INTRO TO TAX 2017

Pia Ranada 2017

Rapple2018

Schroeder,2007

TAX HISTORY 2018

T&CO 2018

T&CO 2018

T&CO 2018

T&CO 2018

T&CO 2018

T&CO 2018

INTERNET WEBSITES:
https://hbswk.hbs.edu/item/corporate-tax-cuts-don-t-increase-middle-
class- incomes.

https://hbswk.hbs.edu/item/corporate-tax-cuts-increase-income-inequality
https://8list.ph/heres-how-the-train-law-will-affect-everyone/
https://www.coursehero.com/file/12809758/Income-Tax-Research-Paper/.
https://essayshark.com/blog/the-tax-research-paper/
https://www.dbm.gov.ph/index.php/secretary-s-corner/speeches/list-of-
speeches/498-ateneo-senior-high-school-talk-on-train-law

https://www.taxguideforstudents.org.uk/tax-essentials/introduction-to-the-
tax- system
https://www.rappler.com/nation/191729-rodrigo-duterte-signs-tax-reform-
law
https://www.rappler.com/newsbreak/iq/193170-train-tax-reform-law-
effects-f ilipino consumers-workers
https://www.enotes.com/research-starters/principles-taxation
/https://newint.org/features/2008/10/01/tax-history
https://www.tandco-avocats.ch/en/tax-law/tax-rulings/
https://www.tandco-avocats.ch/en/tax-law/due-diligence/
https://www.tandco-avocats.ch/en/tax-law/tax-planning/
https://www.tandco-avocats.ch/en/tax-law/estate-planning/
https://www.tandco-avocats.ch/en/tax-law/group-reorganisation/
https://www.tandco-avocats.ch/en/tax-law/tax-related-legal-disputes/
APPENDICES
 Appendix A

Letter Permit

August, 2018
RAMONCITO S. VARGAS
Punong Barangay
Zone II Poblacion,
Atimonan, Quezon

Sir,
Good Day!
I am Marc Quier A. Santos, the Grade 12 student of Science Technology
Engineering and Mathematics (STEM) in Quezonian Educational College, Inc currently
undertaking a research paper entitled “LEVEL OF EFFECTIVENESS TOWARDS
TAX REFORM ACCELERATION AND INCLUSION LAW (TRAIN Law)”.

As part of my Practical Research II, I have chosen your Poblacion to be the

respondents of my study. As such I humbly request permission from your good office to
conduct an interview at your Poblacion. Rest assured that the information which you will
provide will be handled with outmost confidentiality.

Thank you and hoping for your favorable and kind consideration on this matter.
 Respectfully yours,

Marc Quier A. Santos

Student
Recommending Approval:
Mrs. Maricel R. Bala
Practical Research Instructor

Noted: Approved by:

Mrs. IDA D. MANALO Mrs. Maria Aurora A. Tamayo
SHS Coordinator Principal

Appendix B

Survey Questionnaire

I am Marc Quier A. Santos the Grade 12 researchers in Science Technology

Engineering & Mathematics (STEM) of Quezonian Educational College Inc. are
conducting a survey questionnaire entitled “LEVEL OF EFFECTIVENESS
TOWARDS TAX REFORM ACCELERATION AND INCLUSION (TRAIN Law).”
 I. Demographic Profile:
Direction: Please put a check ( / ) that corresponds to your answer to the following
questions:
1. Age
15– 20
20 – 25
25 and above

2. Sex
Male
Female

3. Civil Status
Single
Married
Divorce
Widowed

II. Direction: Please put a check (/) appropriate to the following statement.

SA – Strongly Agree

A – Agree

DA – Disagree

SDA – Strongly Agree

 STATEMENT SA A DA SDA

WAGES

1. I am aware of checking orders slip.

2. I am aware of changing salary rate.

3. I am aware of payday.

4. I am aware of my deduction on my
wages.
 5. I am mad when payday postpone.

DESIGNATION

1. I am happy on my work.

2. I get overtime when I needed.

3. I am contented on my job.
 4. I always improve myself.

5. Taking care of customers.

STUDENT

1. Budgeting my allowance.

2. I am aware of the price product

3. I do not take recess.

4. I keep my allowance to buy needs.

 Appendix C

Curriculum Vitae

SANTOS, MARC QUIER A.

Zone I Poblacion, Atimonan, Quezon

marcquiersantos@gmail.com

Contact No: 09169055655

Having experience on how to manipulate things, through my skills and techniques

that will served you as the best of my knowledge, giving this opportunity is a huge
pleasure to myself and encourage you through your expectations, improves and resolves a
problem with my authentic and unique strategy to give you best results.

AGE: 18 years old

SEX: Male

DATE OF BIRTH: August 08, 1999

CIVIL STATUS: Single

NATIONALITY: Filipino

HEIGHT: 5'3"

WEIGHT: 48kg
RELIGION: Roman Catholic

FATHER: Quirino C. Santos

YOUNG SISTERS: Kriena Mae A.Santos

Krisalyn A. Santos

LANGUAGE(S): English & Tagalog

Computer Literate

Cooking

Dancing

Can be a Leader

Can do household choirs

BUSINESS CLUB
Project Manager
2018 - 2019
STUDENT GOVERNMENT OFFICERS (SGO)
Senator
2017 - 2018
COMELEC
2018 - 2019

 Quezonian Educational College Inc.

Senior High School
Science Technology Engineering and Mathematics
2017 - 2018

 Calangitan High School

Junior High School
2012 - 2016

 Kawili - wili Elementary School

Capas, Tarlac
2006 - 2012
ASEAN YOUTH FORUM

Balagtas Sports Complex Atimonan, Quezon

November 16, 2017

Mrs. Marina M. Lagaya

Teacher / SHS Coordinator Mrs. Maricel R. Bala

Quezonian Educational College, Inc. Teacher / Instructor
Atimonan, Quezon Quezonian Educational College,
Inc.

Atimonan, Quezon
Sir Ronan S. Kirby

Teacher / Adviser

Quezonian Educational College, Inc.

Atimonan, Quezon

I hereby certify that the above information is true and correct to the best of my
knowledge and belief.
MARC QUIER A. SANTOS