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Appendix A

Permission to Conduct the Study

January 27, 2014

Dr. Andres R. Cabuyadao, CPA


Dean, College of Accountancy
University of La Salette
Santiago City, Philippines

Dear Sir:

This is formally asking your permission to please allow us to proceed with our
research paper entitled: Business Tax Compliance of Merchandising Entity in
Santiago City which is partial fulfilment for Thesis 002- Thesis in Accounting.

In this connection, may we ask you to allow us to distribute questionnaires to our


respondents.

We are anticipating for your positive response.

Thank you and more power!

Sincerely yours,

MARIE-ANN C. BARACAO GLEN RICHARD R. LIBANTINO

LYRA NIRVANA S. MARTINEZ JESSICA A. PALAGANAS

KRISTINE JOY B. TAMANI

Noted by:

DR. NOEMI M. PAZ


Professor, Thesis in Accounting

DR. ANDRES R. CABUYADAO, CPA


Dean, College of Accountancy
Appendices B

Letter to the Respondents

January 27, 2014


____________________
____________________
____________________
____________________

Dear Sir/ Maam:

Greetings in the name of Our Lady of La Salette!

We, the BSA-5 students of the University of La Salette conducted a research


study entitled Business Tax Compliance of Merchandising Entity in Santiago
City.

In this connection, may we request to conduct a research study by asking a bit of


your precious time to answer our questionnaires.

We shall be very grateful for the data and information you could give us and the
rest assured that such information would be treated with outmost confidentiality.

Thank you very much for your cooperation. God bless and more power!

Sincerely yours,

MARIE-ANN C. BARACAO GLEN RICHARD R. LIBANTINO

LYRA NIRVANA S. MARTINEZ JESSICA A. PALAGANAS

KRISTINE JOY B. TAMANI

Noted by:

DR. NOEMI M. PAZ


Professor, Thesis in Accounting

DR. ANDRES R. CABUYADAO, CPA


Dean, College of Accountancy
Appendices C

A Survey Questionnaire for the Business Tax Compliance of Merchandising


Entity in Santiago City

A. PERSONAL PROFILE
Business Owner Name (Optional):
Address:
1. Age:
( ) 21-30
( ) 31-40
( ) 41-50
( ) 51-60
( ) 61 and above
2. Gender:
( ) Male
( ) Female
3. Civil Status:
( ) Single
( ) Married
( ) Widow
( ) Legally Separated
4. Educational Attainment:
( ) Elementary
( ) High School
( ) College Level
( ) College Graduate

B. BUSINESS PROFILE

1. Business Form:
( ) Proprietorship
( ) Partnership
( ) Corporation
2. Year of Business existence:
( ) less than 1 year
( ) 1 year or more but not more than 3 years
( ) 3 years or more but not more than 6 years
( ) 6 years or more but not more than 9 years
( ) 9 years or more but not more than 12 years
( ) 12 years or more but not more than 15 years
( ) 15 years and above
3. How much is your estimated average annual gross sale?

( ) 40,000 or more but less than ( ) 200,000 or more but less than
50,000 300,000
( ) 50,000 or more but less than ( ) 300,000 or more but less than
75,000 500,000
( ) 75,000 or more but less than ( ) 500,000 or more but less than
100,000 750,000
( ) 100,000 or more but less than ( ) 750,000 or more but less than
150,000 1,000,000
( ) 150,000 or more but less than
200,000

4. What activity in merchandising business are you engaged in?


( ) wholesaler
( ) distributor
( ) dealer
( ) retailer
( ) other (specify) _____

C. COMPLIANCE
Check the box that corresponds to your answer.

5 Always 4 Frequently 3 Sometimes 2 Seldom 1- Never

1. How often do you pay your tax dues through this following ways of payment :

5 4 3 2 1
A. Personally
B. Accounting Clerk
C. Tax Adviser
D. Others(specify)

2. Have you ever been fined or penalized in some way by the City government
for these following offenses :

5 4 3 2 1
A. Failure to renew your business permit
B. Understating gross sales
C. Delay in paying tax dues
D. Failure to file tax return

3. Please indicate how important each of the following are to improve the tax
payers compliance.
5 Necessarily Important 4 - Very Important 3 Important
2 Slightly Important 1 No Important at all

5 4 3 2 1
A. By educating the public and improving tax payers
services
B. By increasing the number of audits
C. Increasing civil penalties
D. Providing incentives for paying the correct amount of
tax

D. How would you rate the degree of implementation of the procedures of tax
collection process of the Santiago City Government?
Check the Box that corresponds to your answer:

5 Excellently implemented
4 Highly implemented
3 Implemented
2 Slightly implemented
1 Not implemented

5 4 3 2 1
A. PRE COLLECTION
Preparation of an accurate and reliable revenue data
Tax information and education campaign program/drive
Adoption on workable strategies in tax collection
Sending statement of accounts
Coordinate field collection with public market
administrators office
B. COLLECTION
Entertain walk-in tax payers/clients
Development of revenue collectors to collect taxes
Posting and recording collection
Preparation of abstract and summary of collection
Submission of collection to the municipal treasurer
C. POST-COLLECTION
Posting and updating of revenue data and other records
Analysis of the effectiveness of tax collection
Analysis of performance of individual revenue sources
Posting of notice of delinquency
Sent out demand letter to delinquent tax payers
Institute legal remedies to collect delinquent taxes
Preparation of a tax collection strategy base on previous
observation and experiences