Chapter 2

METHOD

This chapter presents research methods and procedures that the

researcher use in conducting the survey, which covers the research design,

research subjects, research instrument, data gathering procedure and data

analysis, used in the study.

Research Design

The research employed descriptive-correlation quantitative approach.

Correlational research examines the relationship between two variables,

performing correlational studies is accomplished to set up what the effect of

one on the opposite might be and how that influences the connection

(Klazema, 2014). The study looks at the needs to research the impact of the

aforementioned factors on influencing the voluntary tax compliance of doctors

in Digos City with the use of survey questionnaire to gather comprehensive

quantitative data that enriched the outcome of the study.

Research Participants

The target population of the study are the doctors conducting their

practice within Digos City. They were selected through convenience sampling.

The sample size was 150 respondents

The respondents’ population is presented in the table 1.

Table 1. Distribution of Respondents

Respondents Frequency Percentage (%)
Gender Number of participants
Male 50 33%
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Female 100 67%

TOTAL 150 100%

Research Instruments

The research instrument used in the study is in the form of checklist. A

well-constructed – adopted questionnaire from the study of Kelvin Gitaru

(2017) entitled “The Effect of Taxpayer Education on Tax Compliance in

Kenya.( a case study of SME’s in Nairobi Central Business District)” is used to

get the desired information from the doctors. The questionnaire consisted of

questions as a tool to determine the level of factors mentioned in the

preceding sentence. The survey questionnaire used the five (5) point Likert

Scale format presented below.

The following scale is provided for respondent reference with regards

to their taxpayer awareness programs..

Numerical
Range of Verbal Descriptive
Scale Means Descriptions Interpretation
5 4.21 – 5.00 To a very They are aware of tax
great extent awareness
programs to a very great
extent
4 3.41 – 4.20 To a great extent They are aware of tax
awareness
programs to a great extent
3 2.61 – 3.40 To a moderate They are aware of tax
extent awareness
programs to a moderate
extent
2 1.81 – 2.60 To a less extent They are aware of tax
awareness
programs to a less extent
1 1.00 – 1.80 Not at all They are not aware at all

Data Gathering Procedure

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This section presents the steps in the process of writing the research

paper.

1. Seeking permission to conduct study. The researcher asked

permission by giving out formal letters to the concerned offices to conduct the

study. The researcher seek approval to the City Hall office to have the names

of the licensed doctors within Digos City.

2. Administration & Retrieval of Questionnaire. In doing our study,

we will manage the questionnaire. First we will explain to our respondents that

we will ask them to answer the questionnaire that were given to them. We will

personally distribute and administer the questionnaire to the respondents.

After they answer the questionnaire, we will retrieve the survey questionnaire

immediately.

3. Collation and Process of Data. All the questions answered, the raw

score of the respondents, were tabulated and subjected for statistical

procedures.

4. Analysis and Interpretation of Data. After the raw score were

tabulated, the researchers made the analysis and interpretation of data and

they came up recommendations and conclusions.

Statistical Treatment of Data

This section presents the statistical tools used in the interpretation of

the study.

Mean. This tool was utilized to determine the level of voluntary tax

compliance attitude of doctors in Digos City.

Pearson r. This tool will be used to determine the relationship between

students’ the factors influencing voluntary tax compliance attitude and the
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level of tax compliance of doctors in Digos City.