MARC details
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04895nam a2200337 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20230516143645.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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051221s19uu xx 00 eng d |
| 040 ## - CATALOGING SOURCE |
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| Transcribing agency |
CvSU Main Campus Library |
| 041 0# - LANGUAGE CODE |
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| Language code of text/sound track or separate title |
eng |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
343.73 |
| Item number |
R71 2013 |
| 100 #0 - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Rosales, Marlyneth M. |
| 9 (RLIN) |
17134 |
| Relator term |
author |
| 245 10 - TITLE STATEMENT |
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| Title |
Taxation literacy and compliance attitude of sole proprietors in selected municipalities of Cavite / |
| Statement of responsibility, etc. |
by Marlyneth M. Rosales. |
| 260 0# - PUBLICATION, DISTRIBUTION, ETC. |
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| Place of publication, distribution, etc. |
Indang, Cavite : |
| Name of publisher, distributor, etc. |
Cavite State University- Main Campus, |
| Date of publication, distribution, etc. |
2013. |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
xii, 42 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
28 cm. |
| 336 ## - CONTENT TYPE |
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| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
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| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
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| Source |
rdacarrier |
| Carrier type term |
volume |
| 500 ## - GENERAL NOTE |
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| General note |
Thesis ( BS Business Management--Financial Management ) Cavite State University. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Includes bibliographical references. |
| 508 ## - CREATION/PRODUCTION CREDITS NOTE |
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| College and Department |
College of Economics, Management, and Development Studies (CEMDS) |
| 520 3# - SUMMARY, ETC. |
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| Summary, etc. |
ROSALES, MARLYNETH M., Taxation Literacy and Compliance Attitude of Sole Proprietors in Selected Municipalities of Cavite. Undergraduate Thesis. Bachelor of Science in Business Management major in Financial Management, Cavite State University, Indang, Cavite. October 2013. Adviser: Prof. Estrellita D. Corpuz.<br/><br/>The study was conducted primarily to determine the influence of tax education on tax compliance attitude among sole proprietors in selected towns of Cavite. Generally, this study intended to determine whether tax education influences the tax compliance attitude of the taxpayers. Specifically, the study aimed to: (1) describe the demographic profile of sole proprietors in selected towns of Cavite; (2) determine the level of tax literacy of sole proprietors (3) determine the factors affecting tax compliance attitude of sole proprietors; (4) determine the relationship between the demographic profile and the factors affecting tax compliance attitudes of sole proprietors; and (5) determine the relationship between the tax knowledge of sole proprietors and the factors affecting their tax compliance attitude.<br/><br/>The study was conducted in four selected municipalities of Cavite, namely: Amadeo, General Trias, Tanza, and Trece Martires City. A total of 100 business proprietors, who were identified using quota sampling, participated in the study. Data were collected through personal interviews with the participants with the aid of prepared questionnaires.<br/><br/>Data were analysed using frequency counts, percentage, mean, and standard deviation. Pearson Moment Correlation analysis was used in determining the relationship between demographic profile and tax compliance attitude of sole proprietors and the relationship between the tax literacy and tax compliance attitude of sole proprietors. Almost one third of the participants (30%) were engaged in a repair shop business. Majority of them were male. Ages of participants ranged from 20 to 6G years old with an average of 41.83.<br/><br/>Less than half of the sole proprietors were high school graduates, almost one third were college graduates, and almost one-fourth were at the college level. There were only a few who were elementary graduates. Most of the sole proprietors did not attend taxation subjects while two-thirds of them did not attend seminars regarding taxation.<br/><br/>Sole proprietors in selected municipalities of Cavite were highly aware of their responsibility to pay taxes and the penalties that go with it in case they fail to pay taxes on time. Of the four municipalities, Tanza’s sole proprietors were the most aware of their responsibilities to pay taxes and the penalties that go with it. When it comes to awareness of taxation, the sole proprietors of General Trias were the most aware.<br/><br/>The compliance attitude of sole proprietors in selected municipalities of Cavite was high with Tanza registering the highest compliance level (3.49 mean).<br/><br/>Results showed that there is no significant relationship between the demographic profile of the sole proprietors and the factors affecting tax compliance attitudes because the computed p-values are greater than 0.05, so the null hypothesis is accepted.<br/><br/>There is no significant relationship between taxation literacy and the factors affecting tax compliance attitudes of sole proprietors because the computed p-values are greater than 0.05, so the null hypothesis is accepted.<br/> |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
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| Method of acquisition |
Submitted copy to the University Library. |
| Date of acquisition |
07/31/2013 |
| Accession number |
T-5140 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Income tax |
| 9 (RLIN) |
11392 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Business enterprises |
| General subdivision |
Taxation |
| 9 (RLIN) |
319 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Tax |
| General subdivision |
Planning |
| 9 (RLIN) |
17135 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) |
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| 9 (RLIN) |
1343 |
| Course or Program |
Bachelor of Science in Business Management |
| Major |
Financial Management |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Corpuz, Estrellita D. |
| 9 (RLIN) |
16452 |
| Relator term |
adviser |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
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| Electronic File |
<a href="http://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=7bfe5caf4ceb19ed91c8ca63270f81fe">http://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=7bfe5caf4ceb19ed91c8ca63270f81fe</a> |
| Link text |
Click here to view thesis abstract and table of contents |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Theses / Manuscripts |
