FIRST SOP

First of all FIRST SOP

Majority of the respondents that participated are female owners or managers between
31 and 45 years old.
Small Retail Shops who became this research’s subject has an income ranging from
P25, 000.00 to P40, 000.00.
Since the TRAIN law was recently implemented by the present administration,the first
objective of this research is to find the effect of the implemented law to the stability
and profitability to Small Retail Shops.
There is a small difference between the percentage of SRSs who said that their profit
have increased or decreased after the implementation of TRAIN law. Some retail shops
experienced an unstable income but most of them confirmed that TRAIN law helped
them to have a higher annual profit.
This is an indication that this law affects the profitability of SRSs in diverse ways
because they differ on the products they sell, meaning that some goods became a little
expensive and or cheaper thus affecting their income and retailing performance.
In terms of compliance, the outcome of this research correspondingly showed that
SRS owners are in full recommendation that the TRAIN law must be permanently
mplemented because according to them the tax mandate exercised to their city is
reasonable.
But on the other hand, many SRS owners also conveyed that taxes are still
considered as a burden and majority of them are paying their taxes voluntarily not
because of public pressure but because of the applied penalties that they might have if
they will not comply.
A large amount of respondents also claimed that their tax compliance is proportional to
the benefits they gain from the government. This leads them to admit that they cannot
condemn anyone who is making tax evasion as a practice.
According to the result of this research, even after the implementation of TRAIN
law, tax mandates is still benefiting the rich more than the average earners like
them.
It seems like the outcome contradicts each other but the link between these results
means that TRAIN law became very helpful for other “smaller shops” who has an
income of P250, 000.00 and below because they are completely exempted in paying
personal income tax and this aid from the government should not be questioned.
But to Small Retail Shops who are known to be an “average earnersare just earning an
enough amount for living and they are still responsible to pay personal income tax.
This proposes that the TRAIN law should still exist but needs some necessary
amendments that will exclusively help the SRSs owners as well.
13.) Why did you focus on small retail shop rather than small medium size enterprise?
*Most of the the data will not be accessible because most of SME owners or managers
cannot disclose their income to us because of confidential policies.
*Small retail shops are not that restricted on disclosing profit.
14.) In a few sentences, tell us what your study is all about.?
Our research is trying to discover the effects or impacts of taxes imposed to the SRSs
whether it is an additional burden for them or somehow helpful.
ONE OF THE UNDERLYING REASON WHY WE CHOSE THIS TOPIC IS we all now that tax is
a lifeblood of the economy, order to support the needed fund to accomplish the proposed
project to the states economic.

*The changes in the Profitability, Compliance and stability Small Retail Shops in
Dagupan City after the implementation of TRAIN LAW.
*The benefits they have gained (better collection efficiency/services/facilities)
*What are the possible reasons of (Lack of information coming from the management b.
Lack of concern from SRSs owners)
*Effects of tax in the Price,Kind and Quality of the products they retail
1 MAIN OBJECTIVE
4 SUPPORTING OBJECTIVES4

THESE ARE JUST SAMPLE QUESTIONS AND POSSIBLE ANSWERS

Please rebyuhin niyo padin Manuscript NATIN.
1. What theories or concepts did you use?
(Theories are found in the rationale, was stated by Jessica during our practice defense)
Foundation and support of your research, reinforce and strength of your research,
familiarize the author and theories.
*Slovin’s formula: By gathering data through descriptive survey with qualitative questionnaires.
We used Slovin's Formula to determine tge sample size with a 5% rate to accumulate the 89
respondents. Also, by stating the SOP helped the most to our study.

2. Why did you conduct your study in Dagupan City?

 We chose Dagupan City because it is considered as one of the fast emerging cities in
the Philippines. It is where different known establishments are located. Its economy is visibly
vast and continues to immense. And we want to know and learn how tax mandate apply on that
area. (I included this on the rationale that I made so if you reviewed the manuscript you’ll can
probably answer this question)

3. How did you address the problems or concerns that happened in your group in the
process of accomplishing your research (research gaps are research questions that has
not been answered appropriately) (SIMPLY WHAT ARE THE PROBLEMS THAT WE
ENCOUNTERED)
The appropriate answer is first, state an example and after that articulate the solution that we’ve
done.
Ex: Our greatest problem is the pandemic because we cannot work together in person and the
solution that we’ve created is trying to be active sa GC as much as possible.

4.) What is your study all about?

The research aims to generate a concrete evidence about the impact of tax mandates to
small retail shops in Dagupan City. To assess whether the tax reforms implemented were
effective and helped small retail shops to be more knowledgeable and compliant with the tax
imposed to them. With the interviews and surveys that has been conducted, even after the
implementation of TRAIN law, tax mandates is still benefiting the rich more than the average
earners like the small retail shop owners.
5.) What does your study contributes to the body of knowledge?
Our study will serve as a guide to potential business owners anywhere in the globe on how a
business is affected by tax whether it's an additional burden for them or somehow helpful. This
will also help them on understanding further the role of tax mandates on aspects embodying the
corporate world of business.
This study will serve as a blueprint for the LGU in implementing programs and tax
regulations in relation to small businesses. It will help them in determining the current impact of
the implemented taxes on small retail shop owners.

6.) Why you choose this particular subject to deal with?

First of all, Tax is one of the essential requirement in a business. It supplies the government
to work upon its constituents, and of these are the owners of the businesses. Understanding
determinant factors of impacts of tax mandates is considered an important area of focus in the
society. We, as a researcher we want to know what are the impact of taxes imposed to the
SRSs and assessing whether the tax reforms implemented were effective and helped small
retail shops to be more knowledgeable and compliant with the tax imposed to them.
Factors:
1. Tax is the backbone of the economy and we cannot separate it to any legal entities, as
accountancy students we find this topic to be very essential and useful to our course.
2. There is a recently implemented law about tax and we want to know the impact of it.

7.) What are the benefits of your study and who will benefit from it?
As a researchers, we believe that the result of the study will benefit the following: Small
Retail Shops Owners. The SRSs owners will have knowledge or background of tax mandates
imposed by the government and how does it really affects them.
Business course Students. The students in Accountancy and Business Management
course and or strand will help them on understanding further the role of tax mandates on
aspects embodying the corporate world of business.
Local Government Unit. The outcome of this study will serve as a guide for the LGU in
implementing programs and tax regulations. It will help them in determining the current impact
of the implemented taxes on small retail shop owners.
Future Researchers. As for the future researcher, they can benefit on the study as a guide
and one of the basis in new theories that will arise about tax mandates.

8.) What is your research trying to solve?

We as a researcher, we want to discover the effects or impacts of taxes imposed to the
SRSs whether it is an additional burden for them or somehow helpful.
9.) What is your personal opinion about the implementation of Train Law?
(this is a personal opinion)
10.)What kind of taxes does small retail shops are paying?
-PIT, WITHHOLDING, IT(they can choose between paying 8% of each 100k or pay the tax that
is due in the excess of 250k net income)
11.) If you have the power to grant their(SRSs) desire to all the more lessen their tax rate
and make some amendments, are you going to do it?
THIS IS AN OPINION but please state that we recommend that the government should
create some amendments on the existing TRAIN law that would benefit the SRSs owners like
creating programs but we will not recommend the lessening their tax .

12.) How can you prove that this research is recommendable for public?
*Use the answer to number 6 as well
* Existing researchers rely on the available theories coming from the approved research
study.
*The reliance does not intend to commit plagiarism and fraud because researchers give
credits to the owner in order to recognize them.
 *Gathering of survey will supplement the undetected issues in tax mandates. This survey
gives assurance that the public will become knowledgeable when they have ample time to read
this research.

13.) Why did you focus on small retail shop rather than small medium size enterprise?
*Most of the the data will not be accessible because most of SME owners or managers
cannot disclose their income to us because of confidential policies.
*Small retail shops are not that restricted on disclosing profit.

15.) What is your motivation in conducting this study?

To solve the problem herein presented is our motivation for this study. The study was
conducted in belief that the possible results of the train law to our respondents, by knowing such
effects, the study can help the retail shops who are just starting their business.

16.) How did you arrive at this sample size?

The researchers set a criteria of the possible respondents to be surveyed based on their
monthly income The gathered data of the researchers is a total of 5,593 population of Small
Retail Shops here in Dagupan City. Only 800 respondents qualified in the said criteria randomly
selected in the barangay near the residence of the researchers because of the pandemic and
the time constraint.

Applying Slovin’s Formula

𝑛 =
𝑁/
1 + (𝑒2)

𝑛 =

800/

1 + 800(0.102)

17.) Explain your research methodology.

*Research design, data collection, sampling techniques
*What sources of data did you used?
 *Questionnaires, textbooks, journals

18.) What are the limitations encountered?

This pandemic had affects a lot. Since our situation were like this, that we should have to
limit ourselves from going outside, we decided to lessen our respondents wherein we came up
with 89 respondents but we make sure that all of the questionnaires was answered reliably and
accurately.