Dear Respondents, Good Day! We, the students of College of Accounting Education of University of Mindanao are currently woring on our thesis entitled "actors Affecting #a$ Co%pliance of &rofessionals in Davao City'( )n line with this, we would lie to as your good office to grant our hu%*le re+uest *y answering this +uestionnaire' #his #his will ena*le us to gather significant infor%ation in fulfilling our study' )t will *e rest assured that whatever infor%ation we gathered will *e used only for thesis purposes and *e treated with utter%ost confidentiality' our cooperation will *e highly appreciated'
Part I – Personal Background Name -optional. Profession
Age Gender
Male Female
Instruction: &lease indicate your answer *y checing the appropriate *o$' Gross Income/Ye I ncome/Year ar Income ,ange Under 35,555 35,555637,777 25,555627,777 15,555617,777 05,5556/7,777 /5,5556/7,777 :5,5556:7,777
Income ,ange 3,555,55563,777,777 2,555,55562,777,777 1,555,55561,777,777 0,555,5556/,777,777
Income ,ange Part II – Surve Statement 85,555687,777 !evels of measurement 95,555697,777 "eig#t $escri%tion Inter%retation 75,555677,777 / "ully Agree #his %eans that you fully agree with the state%ent' 355,5556307,777 0 Agree #his %eans that you agree with the state%ent' 3/5,5556207,777 1 Undecided or Unsure #his %eans that you are not sure a*out the state%ent' 2/5,5556077,777 2 Disagree #his %eans that you disagree with the state%ent' /55,5556777,777 3 "ully Disagree #his %eans that you fully disagree with the state%ent' &a' (om%liance Scale
)#EM
/ "ully Agree
0 Agree
1 Undecided or Unsure
2 Disagree
3 "ully Disagree
) have *een paying %y ta$ o*ligations correctly' ) have *een paying %y o*ligations on ti%e' ) have no pro*le% in co%plying %y ta$ o*ligations' ) a% fully satisfied with all ta$ re+uire%ents i%posed *y the 4)R' A) &a' Moral Moralee Scale Scale *&MS+ *&MS+ #he ite%s in this scale are intended to %easure your personal nor% of ta$ honesty, honesty, social values and intrinsic %otivation to pay ta$ o*ligations' / 0 1 2 3 )#EM "ully Agre Undecided or Disagre "ully Agree e Unsure e Disagree ) should honestly declare earnings in %y ta$ returns' )t is not accepta*le to overstate ta$ deductions' ) should pay %y ta$ o*ligations correctly and pro%ptly' ) should pay %y ta$ o*ligations even if )
now that others are not' )t is %y %oral o*ligation to pay %y ta$ o*ligations to the 4)R' ) pay %y ta$ o*ligations voluntarily and pro%ptly without force' ) will not avoid paying %y ta$ o*ligations even if ) have the chance' ) *elieve that not paying the correct ta$ o*ligation is a serious cri%e'
B) Fairness Scale *FS+ #he ite%s in this scale focused on %easuring the following; -3. *elief that you receive enough goods and services fro% the ta$ that you pay< -2. *elief that others are also paying the right ta$es< and -1. *elief that ta$ authorities are treating you fairly' / 0 1 2 3 )#EM "ully Agree Undecided Disagree "ully Agree or Unsure Disagree ) receive enough social services and pu*lic goods fro% the ta$es ) pay to the govern%ent' #a$ authorities are giving %e enough professional service and assistance to help %e understand and %eet %y ta$ o*ligations' ) *elieve that other ta$payers are also paying the right ta$es' ) *elieve that ta$ authorities are treating %e fairly and reasona*ly' #a$ authorities are fair in treating %y ta$ rights' #a$ authorities are treating %e as honest in %y ta$ affairs' #a$ authorities are treating %y ta$ records with full confidentiality' #a$ authorities are giving %e enough advice and infor%ation that ) can rely on' () &a' Audit Scale *&AS+ #he ite%s in this scale are intended to %easure the following; -3. your nowledge a*out #a$ Audit< and -2. *elief a*out the effectiveness of #a$ Audit' / 0 1 2 3 )#EM "ully Agree Undecided or Disagree "ully Agree Unsure Disagree ) *elieve that everyone can *e su*=ected to ta$ audit at any ti%e of the year' #a$ Audit is an effective progra% in convincing ta$payers to pay their ta$ lia*ilities correctly' #a$ authorities are conducting ta$ audits fairly and reasona*ly' ) pay %y ta$es correctly *ecause ) a% afraid of the ta$ audit' )t is proper for the 4)R to conduct ta$ audits in order to catch ta$ evaders' #a$ authorities are giving %e enough e$planation a*out %y ta$ o*ligation'
$) &a' ,ate Scale *&,S+ #he ite%s in this scale are intended to %easure your *eliefs a*out the effect of ta$ rates towards your decision of paying your correct ta$ lia*ilities'
)#EM
/ "ully Agree
0 Agree
1 Undecided or Unsure
2 Disagree
3 "ully Disagree
) *elieve that the current ta$ rate is fair and reasona*le' Even if the govern%ent will raise the rate of ta$es, ) will still pay %y ta$ o*ligation correctly' ) *elieve that regardless of the rate of ta$, everyone %ust pay their ta$ o*ligation correctly' -) Sim%licit of t#e &a' Process Scale #he seven ite%s in this scale are intended to %easure the si%plicity of the process when filing your inco%e ta$ return' / 0 1 2 3 )#EM "ully Agree Undecided or Disagree "ully Agree Unsure Disagree )nco%e ta$ regulations are si%ple and easy to understand' )nco%e ta$ preparations are si%ple and easy to co%ply' ) don>t need *ooeepers to process and file %y ta$ returns' #a$ authorities are giving %e enough infor%ation on how to process %y ta$ returns' #a$ authorities are helping %e %ini%i?e costs in co%plying ta$ laws' ) a% satisfied in the nu%*er of hours ) spend to process and file %y ta$ returns' ) *elieve that there is a good and functional syste% of processing, filing and paying %y ta$ o*ligations' F) ,e.ards Scale *,S+ #he four ite%s in this scale are intended to deter%ine your *eliefs a*out ta$ rewards and how this affected your decision to pay your ta$ lia*ilities honesty and pro%ptly' / 0 1 2 3 )#EM "ully Agree Undecided or Disagree "ully Agree Unsure Disagree ) *elieve that the 4)R is giving good rewards to %otivate ta$payers to pay correct ta$es' ) *elieve that honest ta$payers are fully rewarded *y the 4)R' ) pay %y ta$es correctly and pro%ptly *ecause of the possi*le reward' ) *elieve that giving rewards can %otivate ta$payers to pay ta$es correctly and honestly' G) Penalt Scale *PS+ #he seven ite%s in this scale are intended to deter%ine the effect of penalties towards your decision of paying your ta$ lia*ilities correctly and pro%ptly' / 0 1 2 3 )#EM "ully Agree Undecided or Disagree "ully Agree Unsure Disagree ) *elieve that the penalty of not paying the right ta$es is high enough' ) a% afraid of not paying %y ta$ o*ligation *ecause the legal sanction, if caught, is very high' ) pay %y ta$ o*ligation on or *efore the deadline *ecause of the very high
penalty' ) pay %y ta$ lia*ilities correctly *ecause ) a% afraid that others would critici?e %e' #here is a *ig chance that ) will *e caught if ) violate any ta$ law' #he 4)R can easily catch a ta$payer who did not pay his@her ta$es'