Master Thesis

Tax education enables every citizen in the country to acquire basic knowledge on the tax system and the taxes collected from them, With reasonable understanding of the tax laws, people are willing to respect the tax system and become more compliant to pay tax instead of evading from it. This study attempted to determine the attitude of restaurant managers in Parañaque City towards rationalization of basic tax education to effect their voluntary tax compliance through a proposed relevant program. It employed quantitative descriptive correlation method using survey questionnaire among 198 owner-managers of participating restaurants in BF Homes, Parañaque City. Weighted Mean, Pearson r Correlation Coefficient and t-test were utilized for the statistical treatment of data. Results showed that the restaurant owner-managers are not much convinced on the idea of rationalizing tax education in terms of income tax, percentage tax, value added tax and withholding tax. As a result, they are just moderately compliant due to complication in tax laws and have lack of knowledge about it. the results are consistent among three groups of respondents, such as those managing by way of single proprietorship, partnership, and corporation. Hence, there established a strong relationship between the latter's attitude towards rationalization of basic tax education and their voluntary tax compliance. Thus, in addressing the identified concern, a tax education program was developed and proposed for this purpose.