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Level of Awareness of Income Taxation among Entrepreneurs

Shahara Balating, Chloe Cataluña, Jhonalyn Maraon, Carl Mark Labasan, Juliet Libre, Cliff Kirl Lubon, Ismael Musa, Hardy Bankas
Psychology and Education: A Multidisciplinary Journal · 2025-05-30 · DOI 10.70838/pemj.380901
Token #5369
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Token#5369 of SciMatic Articles (ERC-1155), fixed supply 1,000,000
Contract0x0E596B4bb924937aA35D9b342A90347ed6F05eF8
Mint transaction0x4eb04c36916a82dad7e02fda5858a7b8bd71e614dded7fd633eb07abb2c0c8a2 · block 12105577
Minted2026-10-02 05:20 UTC
Hash on chain0xcc172729840d8efbe170931ca4fd8a1f183ec8351f12a952180b2d24a86aa4d1
SHA-256 of the record0xcc172729840d8efbe170931ca4fd8a1f183ec8351f12a952180b2d24a86aa4d1
Article today Matches the anchored record.

Allocation at minting

HolderWalletMintedHolds now
SciMatic (10%) 0xc35709AB…277732 100,000 100,000
Shahara Balating 0x9CDA9111…7dD9db 112,500 112,500
Chloe Cataluña 0x6296098C…Cfe870 112,500 112,500
Jhonalyn Maraon 0x3c18FbEd…9a398b 112,500 112,500
Carl Mark Labasan 0x90798DF3…171D29 112,500 112,500
Juliet Libre 0xaB6AAaAa…97b5e5 112,500 112,500
Cliff Kirl Lubon 0x589A2d6A…0fEFa6 112,500 112,500
Ismael Musa 0xbD38cac4…041C80 112,500 112,500
Hardy Bankas 0xcD4197C1…b13c4f 112,500 112,500

The anchored record

Canonical JSON (keys sorted, no spaces, UTF-8). Its SHA-256 is the hash on chain.

{"abstract":"Business and entrepreneurs must have a thorough understanding of taxes to maintain compliance. Therefore, this research examines the level of awareness among entrepreneurs regarding income taxation. A survey of 30 entrepreneurs from registered MSMEs in General Santos City was conducted to assess their understanding of tax rights, responsibilities, and compliance. The respondents had been in business for at least 5 to 30 years. The collected data were analyzed using statistical methods, including frequency, percentage, weighted average mean, and ANOVA. The results showed that the level of awareness on income taxation has an overall mean of 4.28 shows a moderately aware, which indicates that the entrepreneurs are knowledgeable. This implies that they are familiar with basic tax concepts, but there may still be room for further learning. Age and educational attainment play a significant role in how they understand their tax rights and responsibilities and their tax compliance. However, the years in the business of entrepreneurs do not have a significant difference in awareness level on income taxation. This study concludes that although entrepreneurs may be knowledgeable about their rights and responsibilities and are compliant, there are certain areas that need improvement. This study emphasizes the importance of continuous learning and activities for entrepreneurs to maintain tax compliance.","abstract_source":"original","authors":["Shahara Balating","Chloe Cataluña","Jhonalyn Maraon","Carl Mark Labasan","Juliet Libre","Cliff Kirl Lubon","Ismael Musa","Hardy Bankas"],"date":"2025-05-30","doi":"10.70838/pemj.380901","id":5369,"issue":9,"journal":{"issn":"2822-4353","name":"Psychology and Education: A Multidisciplinary Journal"},"pdf_sha256":"9ab070f87ca531f68fb1f3c100baf824063f26ea97c67c3e6e28f86d44478f95","schema":"scimatic-article/1","title":"Level of Awareness of Income Taxation among Entrepreneurs","volume":38}

Check it yourself

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printf '%s' "$(curl -s https://scimatic.org/nft/articles/5369.json | jq -r .canonical_record)" | sha256sum

2. The hash stored on chain (contentHash(5369)):

curl -s https://rpc.scimatic.net -H 'content-type: application/json' \
  -d '{"jsonrpc":"2.0","id":1,"method":"eth_call","params":[{"to":"0x0E596B4bb924937aA35D9b342A90347ed6F05eF8","data":"0xf3e0c29000000000000000000000000000000000000000000000000000000000000014f9"},"latest"]}'

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