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Research Article

Level of Awareness of Income Taxation among Entrepreneurs

761 reads
Shahara Balating , Chloe Cataluña , Jhonalyn Maraon , Carl Mark Labasan , Juliet Libre , Cliff Kirl Lubon , Ismael Musa , Hardy Bankas
Psych Educ Multidisc J, 2025, 38 (9), 974-981, DOI: https://doi.org/10.70838/pemj.380901, ISSN 2822-4353
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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.

Keywords income taxation tax compliance micro tax rights and responsibility small and medium enterprises (MSMES)
Authors 8
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The team behind this paper

8 authors, 1 institution.

This paper Holy Trinity College of General Santos City — Philippines Holy Trinity College of… 8 authors Shahara Balating — corresponding author SB Shahara Balating ✉ Chloe Cataluña CC Chloe Cataluña Jhonalyn Maraon JM Jhonalyn Maraon Carl Mark Labasan CL Carl Mark Labasan Juliet Libre JL Juliet Libre Cliff Kirl Lubon CL Cliff Kirl Lubon Ismael Musa IM Ismael Musa Hardy Bankas HB Hardy Bankas

Readership

761 reads over 18 months.

May 2025 October 2026

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This article is token #5369 of SciMatic Articles (ERC-1155): 1,000,000 tokens, minted once, never more. The chain also stores a fingerprint (SHA-256) of the article's record, so anyone can check that it has not been altered.

HolderWalletTokens
SciMatic 0xc35709…277732 100,000 (10%)
Shahara Balating 0x9CDA91…7dD9db 112,500 (11.25%)
Chloe Cataluña 0x629609…Cfe870 112,500 (11.25%)
Jhonalyn Maraon 0x3c18Fb…9a398b 112,500 (11.25%)
Carl Mark Labasan 0x90798D…171D29 112,500 (11.25%)
Juliet Libre 0xaB6AAa…97b5e5 112,500 (11.25%)
Cliff Kirl Lubon 0x589A2d…0fEFa6 112,500 (11.25%)
Ismael Musa 0xbD38ca…041C80 112,500 (11.25%)
Hardy Bankas 0xcD4197…b13c4f 112,500 (11.25%)
Content hash 0xcc172729840d8efbe170931ca4fd8a1f183ec8351f12a952180b2d24a86aa4d1
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Bibliographic Information

Shahara Balating, Chloe Cataluña, Jhonalyn Maraon, Carl Mark Labasan, Juliet Libre, Cliff Kirl Lubon, Ismael Musa, Hardy Bankas, (2025). Level of Awareness of Income Taxation among Entrepreneurs, Psychology and Education: A Multidisciplinary Journal, 38(9): 974-981
Bibtex Citation
@article{shahara_balating2025pemj,
author = {Shahara Balating and Chloe Cataluña and Jhonalyn Maraon and Carl Mark Labasan and Juliet Libre and Cliff Kirl Lubon and Ismael Musa and Hardy Bankas},
title = {Level of Awareness of Income Taxation among Entrepreneurs},
journal = {Psychology and Education: A Multidisciplinary Journal},
year = {2025},
volume = {38},
number = {9},
pages = {974-981},
doi = {10.70838/pemj.380901},
url = {https://scimatic.org/show_manuscript/5369}
}
APA Citation
Balating, S., Cataluña, C., Maraon, J., Labasan, C.M., Libre, J., Lubon, C.K., Musa, I., Bankas, H., (2025). Level of Awareness of Income Taxation among Entrepreneurs. Psychology and Education: A Multidisciplinary Journal, 38(9), 974-981. https://doi.org/10.70838/pemj.380901

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