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_aCabangangan, John Angelo A.; Del Rosario, Patricia E.; Dela Torre, Danielle Chesca VC.; Mallare, Trishia Mae B. and Manalastas, Efrhaim Anthonbert R.
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_aA study on the compliance of jeepney operators of Tayuman-Pritil route to the 3% common carriers tax imposed by the Bureau of Internal Revenue.
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_c201846
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_c28 cm.
_a83 pp.
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_atext
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_aThesis:(B.S. Accountancy)- Pamantasan ng Lungsod ng Maynila, 2018.
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_aABSTRACT: Taxes are means of the government to be able to fund its projects for the welfare of its citizen. The Philippine government imposed different kinds of taxes in different kinds of activities engaged by its citizens. One of these taxes is the 3% Common Carriers Tax which is imposed to jeepney operators in the transportation industry. This study sought to determine the compliance of jeepney operators of Tayuman-Pritil Route to the 3% Common Carriers Tax imposed by the Bureau of Internal Revenue. The study focused on jeepney operators of Tayuman-Pritil in Metro Manila. A pragmatic approach was adopted by the researchers using a survey in collecting data. The survey questionnaire included seven (7) researcher-made questions that measure the jeepney operator's experience as a jeepney operator, knowledge on 3% Common Carriers Tax, and compliance with the Common Carriers Tax obligation. Ninety (90) jeepney operators of Tayuman-Pritil route part in the survey. Consequently, statistical techniques were applied to the gathered data to answer the problems stated in this study. The results showed that all jeepney operators that took part in the study are aware of their Common Carriers Tax obligation. The researchers concluded that the taxes imposed were being complied because eighty-one percent (81 %) of the respondents in Tayuman-Pritil route were paying their tax obligations.
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