Taxwise Through Compliance: A Quantitative Correlational Analysis of Knowledge Gains in Cotabato Province

This study investigated the relationship between tax knowledge and tax compliance among taxpayers in Cotabato Province, utilizing the Knowledge, Attitude, and Practice (KAP) model as a theoretical framework. Employing a quantitative descriptive-correlational research design, data were gathered from a defined sample of respondents to assess how cognitive gains in tax legislation and procedures influence voluntary compliance behavior. Findings reveal a significant positive correlation between taxpayers' level of knowledge and their adherence to tax obligations, suggesting that increased understanding of tax responsibilities serves as a primary driver for compliance. While the study successfully identifies these relationships, the use of convenience sampling suggests that results should be interpreted within the specific geographical and feasibility context of the region. The results emphasize the critical role of tax education in bridging the gap between policy and practice. Consequently, the study recommends that the Bureau of Internal Revenue (BIR) and local authorities enhance grassroots educational campaigns and simplify tax processes to foster a more "taxwise" culture. These interventions are essential for strengthening national revenue collection and promoting social responsibility.