Chapter 2

Research Methodology

This chapter deals with the research design, research environment, the

respondents, sampling technique, the data gathering procedure, the ethical

considerations and the treatment of data.

2.1 Research Design

This study employed both quantitative and qualitative processes to assess the

implementation of Republic Act 11313, also known as the Safe Spaces Act . Quantitative research

in this study will be used to quantify the level of awareness among Senior High School students in

Butuan City among the identified provisions of this act by generating numerical data that will be

transformed into usable statistics.

Qualitative research on the other hand, explored the perception of the Senior

High School students regarding the importance of the RA 11313 (Safe Spaces Act) and

its potential impact on their lives as well as the potential barriers to the effective

implementation of the act in the city.

2.2 Research Environment, Population and Sample

The research study was conducted in Butuan City, Philippines. The City of

Butuan is well known as a first-class highly urbanized area in the Caraga region. It is

located in the northeastern part of Agusan Valley, Mindanao, lying across the Agusan

River. Thus, all respondents must be located in the said city.

Figure 4. Butuan City Map

 Butuan is a highly urbanized city in ……….

2.3 Sampling Technique

As the study centers on the utilization of the Micro Enterprises to electronic filing

and payment systems especially the system is not mandatory to micro businesses and

there are accounts that eFPS has been underutilized by the MEs. To limit the number of

micro-enterprises that are registered taxpayers in Butuan City, the researchers calculate

the sample size with a 8% margin of error and a 95% confidence level, yielding a 130

sample size…………

Figure 5. List of 48 barangays

2.4 Research Instrument

This study patterned its survey questionnaire from Citizen Satisfaction Index System

toolkit where respondents were measured by their awareness, availment, satisfaction

and need for action on the electronic Filing and Payment System of BIR, Butuan City. It

is a two-page questionnaire excluding the respondent’s informed consent. This

questionnaire is utilized by the 130-sample size under the registered micro-enterprises

in Butuan City.

The questionnaire contains close-ended questions………

2.5 Ethical Consideration

This study conformed to ethical standards that protected both the researchers

and the respondents.

 On confidentiality, anonymity and data protection, the researcher ensured that all

of the respondents' personal information is kept confidential. In fact, …….

2.6 Data Gathering Procedure

This section presents the step-by-step procedure as to how the researchers

gathered the data.

The researchers initiated to ask the Bureau of Internal Revenue (BIR) through a formal

letter and on site interview for the lists of barangays of the registered taxpayers under

the Micro Enterprises in the entire city for April 2022, ……

2.7 Statistical Treatment

Making use of the quantitative method, the researchers will utilize the following data

tools and methods to summarize and obtain results.

1. Sample size Formula. The sample size draw in this study is obtained by

the following method.

Formula:

Where:

= population proportion
 = sample size

= margin of error

= z score (confidence level)

= size of the population

2. Descriptive Statistics. The descriptive statistics will be utilized to

summarize and interpret the utilization of the Micro Enterprise (MEs) to the

electronic Filing and Payment System (eFPS) in Butuan City. Then, the

proponents of this paper will utilize the CitizenSatisfaction Index System.

It is a client/citizen perception-based performance assessment. The

respondents utilize the CSIS framework to measure the respondent's

awareness, availment, and evaluation of/satisfaction with the e-services

currently provided by the Bureau of Internal Revenue specifically the

Electronic Filing and Payment System.

a.) Percentage Score Formula. The percentage score from the gathered

data drawn in this study is obtained by the following method provided by

Citizen Satisfaction Index System toolkit. Percentage scores are

computed to compare and contrast the concepts between the eFPS

components.

Figure 6. CSIS Formula Percentage Score

 Source: DILG CSIS Toolkit for Local Resource Institute

b.) Cutoff Score. The cutoff score draw in this study is obtained by the

following method.

Formula:

Where:

0.5 represents 50% of the sample.

MoE or = 98%

= total number of responses per indicator

2.8 Data Analysis

In this section, the researchers analyzed and interpreted the data gathered using the

descriptive statistics and Citizen Satisfaction Index System framework to summarize

and interpret the response from the Micro Enterprises participants whether they have

utilized the electronic filing and payment system and if not what could be the factors that

impede them to utilize eFPS.

 The researchers patterned its Questionnaire Grid from CSIS toolkit consisting of

closed ended questions to determine whether the respondents have utilized or not the

system and open ended questions to know their reasons and perception of eFPS

services. The researchers presented the result and provided analysis based on the data

acquired, to be able to satisfy the study’s statement of the problem.

The researchers computed the percentage scores of the responses of the

respondents as well as the cutoff scores. After that, the percentage scores are then

translated into an adjectival rating. To receive a high adjectival rating, the percentage

score must be greater than equal to or higher than the cutoff score. If it receives a low

adjectival rating, the percentage score could be less than equal to or lower than the

cutoff score. Therefore, the following condition can be derived:

Figure 7. CSIS Formula Adjectival Rating