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  <titleInfo>
    <title>Factors affecting the learning on income taxation among business administration students towards a capacity building program</title>
  </titleInfo>
  <name type="personal">
    <namePart>Cordero, Kayla T.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Barrios, Cy Paul N.</namePart>
  </name>
  <name type="personal">
    <namePart>Domingo, Kristine Beaph G.</namePart>
  </name>
  <name type="personal">
    <namePart>Molina, Clareczl C.</namePart>
  </name>
  <name type="personal">
    <namePart>Tanaka, Hikaru D.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">ParanÌaque City</placeTerm>
    </place>
    <publisher>Olivarez College</publisher>
    <dateIssued>2025</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
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    <form authority="marcform">print</form>
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  <abstract>     This research investigate to find out the  factors that affected the learning income taxation among Business Administration students of Olivarez College- Paranaque for the Academic Year 2024-2025, which will be used as a guide in developing a capacity-building program supported by infographic materials. In this study, a quantitative correlational research design was adopted,in which data from 83 students enrolled in Income Taxation were gathered through a researcher-made and expert-validated questionnaire. Its instrument measured personal teacher, and institutional factors;and specific challenges encountered in learning the subject. Results indicate that personal factors,like poor study habits, limited prior knowledge in accounting, and difficulty in applying concepts in taxation, were perceived as moderately challenging. Teacher and institutional factors refer to instructional method,support system, and learning environment; these were also perceived as moderately challenging. The statistical test conducted did not reveal a significant difference in the factors that influence learning and challenges experienced when grouped by sex,strand, or specialization. There was also no significant relationship between the influencing factors and challenges experienced by the respondents.            Based on the finding, a capacity-building program in the form of an infographic booklet was developed to help students learn income taxation.This study found out that though students were facing some learning difficulties, it was of a moderate level and generally not significantly affected by demographic variables; thereby implying the need for improved learning material and strategies that are responsive to diverse learners in Business Administration programs.</abstract>
  <note type="statement of responsibility">Kayla T. Cordero, Cy Paul N. Barrios, Kristine Beaph G. Domingo, Clareczl C. Molina, &amp; Hikaru D. Tanaka.</note>
  <note>Undergraduate thesis.</note>
  <classification authority="ddc">T 657 2025 0039</classification>
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    <recordCreationDate encoding="marc">260622</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260731013048.0</recordChangeDate>
    <recordIdentifier source="OCLRC">16924</recordIdentifier>
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