SURVEY QUESTIONNAIRE
Dear Respondent,
We are Accountancy students of Saint Paul School of Professional
Studies in Palo, Leyte. We are working on research on the
“Factors Influencing Tax Compliance Among Small Enterprises in
Palo, Leyte”. May we request to kindly answer the questions in
this survey questionnaire. The information you provide will
enable our group to attain the purpose of the study. Thank you
for your cooperation.
The Researchers
DEMOGRAPHIC INFORMATION
1. What is the type of your business?
☐ Sari-sari store
☐ Retail shop
☐ Food/restaurant
☐ Service-based (e.g., repair, salon)
☐ Others (Please specify): _________
2. How many employees do you have?
☐ 1-5
☐ 6-10
☐ 11-20
☐ More than 20
3. How long has your business been operating?
☐ Less than 1 year
☐ 1-3 years
☐ 4-7 years
☐ More than 7 years
4. What is your business tax registration type with the BIR?
☐ Percentage tax (3%)
☐ VAT-registered
☐ Non-VAT (income tax only)
☐ Not sure
5. Do you file your taxes by yourself or with the help of
someone (e.g., accountant, bookkeeper)?
☐ I file by myself
☐ I get help from an accountant or bookkeeper
☐ Someone else handles it for me
I. TAX KNOWLEDGE
6. Do you know how to file BIR form 1701 or 1701A for your
business taxes?
Yes
No
Unsure
7. Have you attended a BIR tax seminar or received help with
tax filing?
Yes
No
8. How easy is it for you to find information about taxes from
BIR?
Very easy
Easy
Difficult
Very difficult
9. Are you confident in calculating your taxes for BIR?
Very confident
Somewhat confident
Not confident
10. Do you understand the deadlines for BIR tax filing?
Yes
No
Sometimes
II. TAX RATES
11. Do you feel that the percentage tax (3%) is fair for small
businesses?
Yes
No
Not sure
12. Do you think the BIR tax rates for small businesses are too
high?
Yes
No
Not sure
13. How affordable are your monthly/quarterly taxes for your
business?
Very affordable
Somewhat affordable
Not affordable
14. Would you be more willing to pay your taxes if the tax rates
were lower?
Yes
No
Maybe
15. If the BIR tax rates were reduced, would you be more likely
to pay your taxes on time?
Yes
No
Not sure
III. TAX PENALTIES
16. Do you know that BIR will change penalties if you pay your
taxes late?
Yes
No
17. Have you ever paid a penalty for filing your taxes late with
the BIR?
Yes
No
18. Do BIR penalties make you want to file your taxes on time?
Yes
No
19. Do you think the penalty fees for late tax payments in the
Philippines are too high?
Yes
No
Not sure
20. Would lower BIR penalties help you pay your taxes on time?
Yes
No
Maybe
IV. TAX POLICIES COMPLEXITIES
21. Do you find the BIR tax forms (like 1701 or 2551Q) difficult
to understand?
☐ Yes
☐ No
☐ Sometimes
22. Is it easy for you to understand the different tax types you
need to pay (like income tax or percentage tax)?
☐ Yes
☐ No
☐ Somewhat
23. Do you think there are too many requirements when filing
taxes with the BIR?
☐ Yes
☐ No
☐ Not sure
24. How often do you need help from an accountant or a tax
expert to file your taxes?
☐ Always
☐ Sometimes
☐ Never
25. Would you be more willing to pay your taxes if BIR rules and
processes were easier to understand?
☐ Yes
☐ No
☐ Maybe
V. TAX INSPECTION POSSIBILITY
26. Are you aware that the BIR can inspect your business records
to check if you paid the correct taxes?
☐ Yes
☐ No
27. How worried are you about the possibility of a BIR tax
inspection?
☐ Very worried
☐ Somewhat worried
☐ Not worried
28. Have you ever experienced a BIR tax audit or inspection?
☐ Yes
☐ No
29. Do you think the possibility of a BIR inspection encourages
you to file your taxes correctly?
☐ Yes
☐ No
30. If you were inspected by the BIR, do you think your business
would pass without penalties?
☐ Yes
☐ No
☐ Not sure
VI. TAX FAIRNESS
31. Do you think the BIR tax system is fair for small businesses
like yours?
☐ Yes
☐ No
☐ Not sure
32. Do you feel that small businesses are paying their fair
share of taxes compared to bigger companies?
☐ Yes
☐ No
☐ Not sure
33. Do you think the tax exemptions or discounts offered by the
BIR for small businesses are fair enough?
☐ Yes
☐ No
☐ Not aware of exemptions
34. Do you believe that all businesses in the Philippines are
treated equally by the BIR when it comes to taxes?
☐ Yes
☐ No
☐ Not sure
35. Do you think the tax rules for small businesses are fair and
reasonable for the size of your business?
☐ Yes
☐ No
☐ Not sure
