000			02594nam a22002297a 4500
001			16924
003			OCLRC
005			20260731013048.0
008			260622t xxu||||| |||| 00| 0 eng d
040			_aOCLRC
082			_aT 657 2025 0039
100			_aCordero, Kayla T.
245			_aFactors affecting the learning on income taxation among business administration students towards a capacity building program/ _cKayla T. Cordero, Cy Paul N. Barrios, Kristine Beaph G. Domingo, Clareczl C. Molina, & Hikaru D. Tanaka.
260			_aParañaque City: _bOlivarez College, _c2025.
502			_aUndergraduate thesis.
520			_a 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.
700			_aBarrios, Cy Paul N.
700			_aDomingo, Kristine Beaph G.
700			_aMolina, Clareczl C.
700			_aTanaka, Hikaru D.
942			_cTHES _jT 657 2025 0039
999			_c16924 _d16924