Determinants of Academic Performance in Taxation 1

Technological Institute of the Philippines Manila
College of Business Education

Bachelor of Science in Accountancy
DETERMINANTS OF STUDENTS ACADEMIC PERFORMANCE IN TAXATION
A Research Presented to the faculty of College of Business Education

Technological Institute of the Philippines
Manila
In Partial Fulfilment of the Requirement for the Management Consultancy (ACCTG 533)
For the Degree of Bachelor of Science in Accountancy
Under the advisory of Mr. Froilan S. Labausa
Alfonso, Jomari C.
Apolinar, Elaine E.
Dela Torre, Mary Anne B.
Juliano, Jan Raniel D.
Manes, Melody G.
Sagdullas, Jodie M
2016

DEDICATION
We dedicate this research paper to our beloved parents who have been supporting us in
every way physically, financially and emotionally. It is their unconditional love that motivates us to set
higher targets. They become our backbone during hard time and source of inspiration throughout our
life. We would like to thank them for encouraging and cheering us up whenever we feel like giving up
and losing hope.
We would also like to dedicate this research paper to our friends who have been a family to
us. For supporting every decision that we made during the hard times, for giving us motivation, and
letting us feel that we can do everything as long as we holding each other arms.

ABSTRACT
Students in the College of Business Education, particularly in the program of Financial
Management Accounting and Accounting Technology, exhibit different academic performance in the
course Taxation 1 due to different determinants such as class environment, class schedule, peer and
faculty mentoring, reference materials, coverage and personal. This research assessed the
determinants of the student's academic performance in taxation 1.
The researchers gave out survey questionnaires to the Financial Management Accounting and
Accounting Technology students which composed of questions that measures the respondent's
assessment to the determinants of their academic performance. The interpretation of data collected
from the questionnaires indicates that the class environment greatly affects the student's academic
performance while their class schedule is the least detrimental, this research will contribute for further
studies on similar topics.
The respondents of this research was from the students of the programs Financial
Management an Accounting Technology composed of mostly female with ages 17-20. Their grades
ranges from 1.5 to 3.0 with a mean grade of 2.0.
The factors under the Class environment and Learning materials showed a very effective
effect except for size of the classrooms and the additional handouts provided by the professors. In the
class schedule, the evening classes receive a somewhat effective interpretation while the rest of the
factors were effective. Peer mentoring showed a very effective effect while faculty mentoring results in
only effective effect. Lastly, the factors under the coverage and personal goals received an effective
interpretation.

ACKNOWLEDGEMENT
This research would not be completed without the academic, financial and moral support of
the people whom we seek help and undoubtedly aided us. We, the proponents of this research, would
like to acknowledge the following people who willingly help us to fulfill this research.
First of all, Our Almighty God who intangibly aided and guided us from above. He is whom we
keep our faith and always showers us with blessing.
To the Professor and CBE Department Chair, Mr. Froilan S. Labausa, who gave us the
opportunity to conduct this research, we owe you our learnings and knowledge.
To Professor Shirley U. Espino who guided us to prepare an ideal survey questionnaire and
validated it for us to distribute to our respondents, we thank you for accommodating our inquiries.
To other CBE faculty members like Mr. Michael Gatchalian, we thank you for your answers to
our inquiries.
We also like to acknowledge our family who plays a big part in this research and, obviously, in
our lives as our financial and moral supporter.
To our friends and fellow researchers, you, all, are a big help to us.
We also like to acknowledge ourselves who individually contributes a lot for the fulfillment of
this research. To Elaine Apolinar, Jomari Alfonso, Mary Anne Dela Torre, Raniel Juliano, Melody
Manes and Jodie Sagdullas, thank you for the teamwork.
You, all, are great fellows. We cannot thank you enough. May God showers you with
blessings.

TABLE OF CONTENTS
Dedication
Abstract
ii
Acknowledgment
iii
Table of Contents
iv
List of Figures vi
List of Tables vi
Chapter 1 The Problem and its Background 1
Introduction 1
Objective
Statement of the Problem
Conceptual Framework
Scope and Delimitation
Significance of the Study
Definition of Terms
Chapter 2 Review of Related Literature

Foreign Literature
Local Literature
Foreign Study
10
Chapter 3 Research Methodology

Methods of Research Used
12
Population and Sampling
13
12
Research Instruments13
Data Gathering Procedures
14
Statistical Treatment 15
Chapter 4 Presentation, Analysis, Interpretation
18
Chapter 5- Summary of Findings, Conclusion and Recommendation 30

Summary of Findings 30
Conclusion
33
Recommendation
35
Bibliography 36
Appendix
38
Tabulation of Data
39
Weighted Mean
41
Survey Questionnaire 43
Curriculum Vitae
46
Alfonso, Jomari C.
Apolinar, Elaine E.
Dela Torre, Mary Anne B.
Manes, Melody G.
Sagdullas, Jodie M.

List of Figures
Figure 1
Research Paradigm
3
List of Tables
Table 1
Age of the Respondents 19
Table 2
Program of the Respondents
Table 3
Grades of the Respondents in Taxation 1
Table 4
Students Assessment in terms of Class Environment
22
Table 5
Students Assessment in terms of Class Schedule
23
Table 6
Students Assessment in terms of Peer Mentoring24
Table 7
Students Assessment in terms of Faculty Mentoring
25
Table 8
Students Assessment in terms of Learning Materials
26
Table 9
Students Assessment in terms of Coverage
Table 10
Students Assessment in terms of Personal Goals28
Table 11
Summary of Composite Mean of the Determinants of Students Academic

Performance
29
19
20
27

Chapter 1
The Problem and its Background
Introduction
Academic achievement or (academic) performance is the outcome of education the extent
to which a student, teacher or institution has achieved their educational goals (Wikipedia). It has been
a subject of much discussion in the past and up to present times. Extensive studies have been done
and various conclusions have been reached. But this study aims to focus on a specified field of
subject which is Taxation. The subject of Taxation studies all of the tax laws of income tax, estate tax,
donor's tax, business tax and other taxes that are implemented by our government. It is a common
course in the Business program and it is a board subject in the CPA Licensure Examination. Any
student studying taxation will eventually encounter issues regarding with their academic performance
with the course, the cause may be from their environment, mentors, learning or reference materials, it
may even be because of the constant changes on the implementing rules and regulation in Taxation.
The main theme of this research is to assess the level of difficulty among the topics of Taxation
considering determinants with their academic performance. Currently, students struggle to overcome
why they are experiencing difficulty when studying taxation. Since these weaknesses in the students
will hinder them in thoroughly absorbing the knowledge obtainable in the course of Taxation. The
researchers will find out how the determinants in studying taxation affects the student's academic

performance in Taxation and how they handle it, and apply the results as an input to the integration
review course of the accountancy students in the Technological Institute of the Philippines.

This research is divided into 5 chapters; the first two chapters are about congregated data of
the study. Third chapter focuses on the methodology for the data gathering of the study. Fourth
chapter is about the presentation of the analysis and interpretation of the result of the study. And in the
fifth chapter, discusses the conclusion of the findings of the research.
Objective:
To assess the determinants that affect the academic performance of the students in Tax 1.
Statement of the Problem:
The research entitled Determinants of Students Academic Performance in Taxation 1 aimed
to answer the following questions:
1. What is the profile of the respondents in terms of:
1.1
Age
1.2
Program
1.3
Grades

2.
How do the students assess the following determinants that affect their Academic
Performance in Taxation 1 as to:

2.1
Class Environment
2.2
Class Schedule
2.3
Peers Mentoring
2.4
Faculty Mentoring
2.5
Learning / Reference Materials
2.6
Coverage
2.7
Personal Goals
Conceptual Framework
IN P U TS
Q u antita tive
da ta ,
pe rspe ctiv e
of th e
se lecte d
resp on den ts
reg a rd in g
th e :
C lass
E nvironm e n
t
C lass
S che dule
Pee rs
M en torin g
Facu lty
M en torin g
Learn ing /
Re fe re nce
M ate rials
C ove rag e
Perso n al
G oals
PRO CESS
A ssessm e n t
a n d an a ly sis
o f ac q uired
d a ta
thro u g h
surv ey
q u estion n a ir
e reg a rd in g
o n h ow th e
d e te rm ina n t
s a ff ect th e
S tu d ents
a cad e m ic
p e rform an ce
in Ta x atio n
Figure 1: Research Paradigm
O UTPUTS
Ac tio n Plan
fo r th e
im p ro v em en
t of
S tu d e n ts'
ac a de m ic
p erfo rm a n ce
in Tax 1 .

The main concern of this study is to assess how the determinants of academic performance of
the students in Taxation and how they overcome their shortcomings. The effectiveness to survivability
of having further inputs to Taxation depends upon the Class Environment, Schedule, Peers, Faculty
Mentoring, Learning / Reference Materials and the Coverage of the subject.
Scope and Delimitation
This study was conducted at the Technological Institute of the Philippines-Manila and limited
only to the currently enrolled students of College of Business Education specifically 4th BSAT and
FMA program of 1st semester School Year 2016-2017. The range of the study was from June 2016 to
October 2016.
Each of the respondents was given a questionnaire to answer. In order to assure
manageability of the collected data, the questionnaire only included Likert scale and did not include
open-ended response items.
This study was limited only to assess the determinants that affect the Academic Performance
of the students in studying Taxation 1.
Significance of the Study
Taxation is one of the subjects included in the CPA licensure Examination that requires better
understanding because of its complexity and comprehensiveness that make it difficult to understand.

The generalization of this study would be a great contribution to the vast knowledge in relation
to students achievements. Vital result of this investigation could be highly significant and beneficial to
the following:
Students. They are the tertiary BSAT and FMA students from 4th year level. In this study, the
findings of the research will motivate, enlightened and become beneficial students of TIP.
Teachers. This refers to professional teachers who took the four-year program of Bachelor of
Science in Accountancy and passed the CPA Licensure Examination. In this study, the teachers will be
guided on what is the appropriate teaching technique to improve students performance and becomes
aware of the determinants that affect the behavior of the students.
School Administrators. They are the personnel in charge of ensuring that students will get
proper facilities, and learning materials needed for the benefit of the students. In this study, the
findings of the research will help them to provide a better learning environment and additional learning
materials that will increase the performance of the students.
Future Researchers. The findings of the study will serve as a reference and good source of
useful information for their future researches.
Definition of Terms
Academic Performance-is the outcome of education, the extent to which a student has achieved
their educational goals.

Behavior Response of an individual to a certain determinant

Class Environment- refers to the place where the student conducts their study such as the classroom
and library
Class Schedule refers to the time allotted for each subject.
Comprehensiveness- of large scope; comprehending or thoroughly understanding with one's mind;
having an extensive mental range or grasp, as of a particular subject or many subjects.
Coverage scope of topic of the subject
CPALE Certified Public Accountant Licensure Examination
Faculty Mentoring- refers to the way mentors teach the concept of Taxation
Peer Mentoring refers to the way peers, classmates or friends teach and share the knowledge in
Taxation.
Population The target group under investigation. The entire set under consideration.
Reference/Learning Materials- refers to the source of information such as the textbooks, reviewers
and others.
Taxation- A means by which governments finance their expenditure by imposing charges on citizens
and corporate entities. The focus of this study is on the first part of Taxation which is Income Taxation.
Updates- refer to changes and modifications on the implementing rules and regulations of Taxation.

Chapter 2
Review of Related Literature
Foreign Literature
Learning is defined in various ways by various researchers. Honey and Mumford (1992)
states that learning exists when someone can do something that he could not do previously.
They further characterize learners to four groups e.g. activists, theorists, pragmatists and reflectors.
Learning Style Inventory (LSI) by Kolb (1976) as cited by Zanich (1991) states that an
effective learner relies on four different learning modes, e.g. concrete experience, reflective
observation, abstract conceptualization and active experimentation. Each learner possesses different
learning modes to achieve his/her learning objectives. Kolb (1976) further classifies learning style into
four types, e.g. converge, diverge, assimilator and accommodator. Converger combines abstract
conceptualization and active experimentation in order to test the theory in practice. Diverger combines
concrete experience and reflective observation and considers specific experience from different
perspectives. He is imaginative, interested in people and good at generating ideas. Assimilator
combines reflective observation and abstract conceptualization and excels in the development of
theoretical frameworks.
Students achievement is associated with their learning style. For instance, Cano and Justicia
(1993), demonstrate that students with better academic achievement scored higher in Concrete

Experience, Abstract Conceptualization and Reflective Observation than those with poorer academic
achievement.
This result is further substantiated by Cano-Garcia and Hughes (2000) who also demonstrate that
students with better academic achievement scored higher in Concrete Experience. This indicates that
learning style is one of the predictor of academic achievement, for study performed in Spain
However, empirical research indicates inconclusive association between reflective thinking
and the academic performance in different disciplines. For instance, Phan (2007) demonstrates that
understanding (being part of reflective thinking) is related negatively with academic performance for
students of educational psychology, whereas, critical thinking(part of reflective thinking)is positively
associated with academic performance for students in the mathematics discipline.
Review of literature indicates that learning style preference is affected by various factors and it
in return may have some degree of association with the academic achievement of the learners.
Local Literature
Taxation is a very dynamic discipline. It is anticipated that there will always be changes on the
rules and regulations. In fact, on year-to-year, the Bureau of Internal Revenue (BIR) has an average
of 130 revenue issuances. While the reforms are welcome, it is also important that the review of the
syllabus be done at regular intervals to adapt to the changes in the business world.

The challenge that comes with the reform in the tax syllabus to be implemented by the Board
of Accountancy is how the Academe (which should include the review schools) will adapt with the
significant developments and still continue to provide quality instruction material in less than two
years.
Furthermore, Taxation is one of the least favored subjects among the accounting students.
For this reason, the instructional design must also help increase the interest of these students on the
subject matter.
Since taxation is a combination of law and accounting discipline, the subject is considered
tough. Thus, the materials to be developed must be able to exhibit an authority and creativity to make
the learning easy to comprehend and arouse the interest of the students.
First, all the related provisions of the Tax Code must be cited. These must be explained in the
light of business perspective. The rationale of the related provisions must be covered in the
discussion. The potential grey areas must be raised and put in proper context to minimize erroneous
interpretation.
Second, it would be more helpful if the discussions will be illustrated with most recent court
decisions, Bureau of Local Government Finance rulings and BIR rulings. This way the discussions
would be more practical and could create better insights.

Lastly, the topic would be more interesting if the discussions would give not only the tax
implications, but also the impact on the accounting side. It must show how to reconcile the differences
both in the tax and accounting treatment of a particular transaction.
Foreign Studies
According to Oman Observers study of social factors that influence the academic
performance, education level of the father, an important family background characteristics of students,
showed significant and positive association with achieving higher academic performance among the
students at Sultan Qaboos University (SQU), whereas economic status of the family shows no
significant independent effects on academic achievement. While both components are important,
social factors, such as parents educational attainments, have been found to be more significant than
economic factors in explaining students educational attainment in Omani society. These findings
emerge from a study conducted by Dr M Mazharul Islam from the Department of Mathematics and
Statistics, College of Science, SQU, supported by an internal research grant from the university. The
study findings support the thesis that family income alone is not the only factor for influencing
academic success of the children. Dr Islams study has identified many factors that have significant
influence on students academic success. The factors include: pre-admission qualification, time spent
in study, regular class attendance, probation status, fathers education, parental support and
involvement, interest in major subjects of study, and gender of the students as significant determinants
of academic performance of students.
10

On the average students spent 9 hours per week in study purpose. Female students spent
more hours in study than the male students (10 hours vs 8 hours). Students level of attendance in
class during a semester and probation status showed significant effect on academic achievement.
Time spent in study showed significant positive association with very good to outstanding
performance. The study identified parental support and involvement as a significant determinant of
academic success among SQU students. The other student characteristics such as level of
participation in extra-curricular activities, time spent on library work, and living arrangement, were not
found to have any significant effect on student academic achievement. Boys found to be more aligned
with extracurricular activities and spent more time in library work than girls.
In summary with this study, almost all the selected characteristics that are related to study
culture and motivation of students, such as time spent in study, level of attendance, satisfaction with
the major subject, pre-admission scores in grade 12 and ever on probation, female students showed
better performance than their male peers did. Thus, it can be argued that the better performance of
girls in SQU can be explained by the gender-specific study cultures, Dr Islam concluded.
11

Chapter 3
Research Methodology
This chapter describes the research methodology employed in the study, explains the sample
selection and provides the description of the instruments, producers and statistical treatment utilized in
collecting and analyzing the data.
Methods of Research Used
The purpose of this study is to assess the determinants of the students with regard to the
academic performance in Taxation. This research used the Quantitative method.
Through a quantitative research design, an increased understanding will be gained on the
unique perceptions and attitudes of the students have for the influence of some determinants in their
learning. Assumptions and features which distinguish qualitative studies were well suited to this study.
The purpose of qualitative research is to gain an in-depth, holistic perspective of groups of people,
environments, programs, events, or any phenomenon one wishes to study by interacting closely with
the people it is studying.
Quantitative methods where statistics provide evidence of findings, were not likely to uncover
the rich, descriptive data necessary to understand the phenomenon. The advantages of the qualitative
versus quantitative approach to interpret perceptions of the students included understanding the
natural process of how events and actions occur, develop a contextual understanding of the
12

phenomenon through face-to-face methods interactivity of researcher and participant, researcher

interpretive vantage point, and design flexibility.
This study aimed to perform the research through survey questionnaires.
Population and Sampling
This study used purposive sampling limited only to 4th year FMA and BSAT students who has
taken TAX 1 or the Income taxation. The total population is presented below:
PROGRAM
POPULATION
BSAT
29
FMA
22
Total
51
Research Instruments
This study used the questionnaire approach as the measurement device of assessing the
determinants of the students academic performance in Taxation. Researchers further utilized this
method by using the Likert scale to offer five-point scale to allow the individual to express how much
each determinants affect them.
13

Data Gathering Procedure

The data for this research was collected using a survey questionnaire. The survey is created
using suitable questions modified for evaluating the factors affecting the academic performance of a
student in Taxation.
The one-page survey is comprised of three parts, which were related to the respondents
perception regarding Taxation. The first part is intended for the profile of the respondent. The second
part is the respondents grade in Taxation 1 that is reflected in his transcript. And the last part is
intended for assessment of the factors affecting the students academic performance in studying
Taxation. In the questionnaire, Likert scale was used to determine if the respondent agreed or
disagreed in a statement.
After we handed over sets of questionnaire, three sets to be exact, to Professor Shirley U.
Espino for validation, we finally have our final set of survey questionnaire to be distributed to our target
respondents.
We now began to conduct our purposive sampling survey which were intended for Fourth Year
Financial Management Accounting and Accounting Technology students of Technological Institute of
the Philippines-Manila (TIP-Mnl). We spent two days conducting our survey to fifty-one students
scattered all over the founders building of TIP-Manilas P. Casal Campus.
We, researchers, guarantee confidentiality of their survey sheets since the identities are not
important. We also understood that peoples consciousness may also affect their honesty and
14

effectiveness in answering the survey, and so, we gave our respondents the option of being
anonymous. Respondents were given sufficient time to answer and then collected as soon as the
respondent finished answering. Small incentives were offered to respondents for participating in the
research.
Statistical Treatment
The following are the statistical tools used in this study. Below were the formulas, computation
and specific problem answered.
Weighted Mean
Weighted Mean was used to answer the Statement of the Problem number 2. To derive the
weighted mean, the researchers would use the long method formula.
WM = Summation of ((WM1F1+W2F2+WnFn))/N
Where:
WM Weighted Mean
W1 Wight of first cell
F1 Frequency of the first cell
W2 Weight of second cell
F2 Frequency of the second cell
N Number of cells
15

16
Likert-Scale / Five Point Scale

Likert scale data were analyzed at the interval measurement scale. Likert scale items were
created by calculating a composite score (sum or mean) from four or more type Likert-type items;
therefore, the composite score for Likert scales should be analyzed at the interval measurement scale.
Descriptive statistics recommended for interval scale items include the mean for central tendency and
standard deviations for variability.
The five-point scale was used to interpret the mean rating of how often the risks in operations
of fleet management occur. Five (5) as the highest and one (1) as the lowest.
Scale
Verbal Description
Interpretation
Strongly Agree
SA
Somewhat Agree
Neither Agree nor Disagree
Somewhat Disagree
Strongly Disagree
SD
Ranking
Ranking was used to determine what determinant that affects the most of academic
performance of the students in Taxation 1.

Frequency and Percentage

The percentage and frequency distribution was used to classify the respondents according to
their gender, age, program, and grades. The frequency also presents the actual response of the
respondents to a specific questions or item in the questionnaires. The percentage of each item is
computed by dividing it to the sample total number of respondents who answered the survey. The
formula used in the application of this technique is
Formula:
% = (f/n) x 100
Where:
% = Percentage
f = Frequency
n = No. of cases or total sample
100 = constant
17

Chapter 4
Presentation, Analysis, Interpretation
This chapter contains information about the results of the study, analysis and interpretation of
the data gathered through the distribution of survey questionnaire that were answered by the 4th year
BSAT and FMA students.
The presentation includes the narrative discussion of the result of gathered date, which are
illustrated in the tables below.
SOP1: What is the profile of the Respondents in terms of the following:
1.1
Age
1.2
Program
1.3
Grades
18

19
Socio-Demographic Profile of the Respondents

Table 1
Age of the Respondents
Frequency
45
6
0
51
88.24%
11.76%
0%
100.00%
Age (in years)

17-20
21-24
25 above
Total
The 1st table shows the socio-demographic profile of the respondents of 4th year BSAT and
FMA students in TIP Manila based on age. 88.24% of the respondents belonged to the group of 17-20
years of age while 11.76 of the respondents belonged to 21-24 years of age.
Table 2
Program of the Respondents
Frequency
29
22
51
56.86%
43.14%
100.00%
Program
BSAT
FMA
Total
The table 2 shows that the respondents of this research was composed of 56.86% BSAT
students and 43.14% are the FMA 4th year students.
Table 3

20
Grades of the Respondents in Tax 1

Frequency
0%
1.25
0%
1.5
1.96%
1.75
9.80%
32
62.75%
2.25
10
19.61%
2.5
3.92%
2.75
0%
1.96%
51
100.00%
Grades
Total
Table 3 shows the academic performance of the respondents in Taxation 1. The grades of the
respondents range from 1.5 to 3.0 with the mean grade of 2.

SOP2: How do the students assess the following determinants that affects their
Academic Performance in Taxation 1 as to:
2.1
2.2
2.3
2.4
2.5
2.6
2.7
Class Environment
Class Schedule
Peers Mentoring
Faculty Mentoring
Learning / Reference Materials
Coverage
Personal Goals
The following tables showed how the students assessed the following determinants that affect
their Academic Performance in Taxation 1 as to class environment, class schedule, peers mentoring,
faculty mentoring, learning / reference materials, coverage and personal goals.
21

22
Table 4
Students assessment in terms of Class Environment
1.
Variable
CLASS ENVIRONMENT
1.1 The classrooms are appropriately sized for all the

students to clearly hear the teachers discussion.
1.2 The classrooms are well-ventilated and
comfortable.
1.3 The classrooms are clean and well-maintained.
1.4 Classrooms are conducive enough for learning.
Composite Mean
OVERALL RANK
WM
Rank
4.14
Verbal Interpretation
Effective
4.22
4.61
4.27
1
2
Very Effective
Very Effective
Very Effective
4.31
1
Table 4 presents the students assessment in terms of class environment. They find that the
class rooms are appropriately sized for all the students to clearly hear the teachers discussion with a
weighted mean of 4.14, thus it is effective. They appreciate that the class rooms are well-ventilated
and comfortable to their study resulted to 4.22 weighted mean, hence it is very effective. They see that
the class rooms are clean and well-maintained, and very effective with 4.61 weighted mean and they
also perceived that the class rooms are conducive enough for their learning with a 4.27 weighted
mean, which is very effective. They rated the class rooms cleanliness and well maintained with a very
effective weighted mean of 4.61 as the highest. For the total, it has a composite mean of 4.309 with a
verbal interpretation of Very Effective.

23
Table 5
Students assessment in terms of Class Schedule
Variable
2.
CLASS SCHEDULE
2.1 Morning class is good for the students to perform well.
WM
Rank
3.65
Effective
2.2 Evening class is good for the students to perform well.
3.18
2.3 The time allotted for each class is enough to learn.

2.4 The schedule is efficiently maximized for learning.
Composite Mean
OVERALL RANK
3.88
4.00
3.68
2
1
Somewhat Effective
Effective
Effective
Table 5 shows the assessment in terms of class schedule which refers to the time of the class,
the time allotment and the efficiency of the schedule. From the table shown above, the students find
the morning class, enough time allotment and efficiently maximized schedule, effective with the
weighted mean of 3.65, 3.88 and 4.00 respectively. According to them, evening class is somewhat
effective for their learning with a weighted mean of 3.18. They find it less convenient to study in
evening class according to their learning style. For the total, it has a composite mean of 3.676 with a
verbal interpretation of Effective.

24
Table 6
Students assessment in terms of Peer Mentoring
Variable
3.
PEER MENTORING
3.1 Group discussions are helpful.
3.2 Classmates motivate students to be more competitive.
3.3 The students peer-relationship encourage each other
to study well.
3.4 Support group is helpful.
Composite Mean
OVERALL RANK
Ran
k
Verbal
Interpretation
4.37
4.18
1
3
Very Effective
4.16
4.31
4.25
WM
Effective
Effective
Very Effective
Table 6 exhibits the assessment in terms of peer mentoring which served as a way to aid in
the students learning in TAX 1. The students believed that group discussions with their fellow
classmates and being part of a support group is very effective in their learning with a very close
weighted means of 4.37 and 4.31 respectively. On the other hand, they see their classmates
motivation to be more competitive and their students peer-relationship that encouraged them to study
well is effective with 4.18 and 4.16 weighted mean in particular. For the total, it has a composite mean
of 4.255 with a verbal interpretation of Very Effective.

25
Table 7
4.
Variable
FACULTY MENTORING
4.1 Professor shares their experience in the field of taxation.
WM
Ran
k
4.25
Verbal
Interpretation
Very Effective
4.2 Professors elaborately explain the lessons to the

3.90
4
students.
Effective
4.3 Illustrates actual recent court decisions to make it more
4.06
3
practical.
Effective
4.4 Professors relates Taxation to accounting.
4.33
1
Very Effective
Composite Mean
4.14
OVERALL RANK
4
Students assessment in terms of Faculty Mentoring
Table 7 illustrates the assessment in terms of the professors way of teaching the students.
The students find it effective that the professors elaborately explain the lessons and illustrate actual
recent court decisions to make it more practical for them, garnering a weighted means of 3.90 and
4.06 respectively. And the students viewed that their professors efforts of teaching them by sharing
unselfishly their experience in the field of taxation and how they relate taxation to accounting is very
effective with weighted means of 4.25 and 4.33 separately. For the total, it has a composite mean of
4.137 with a verbal interpretation of Very Effective.

26
Table 8
Students assessment in terms of Learning / Reference Materials
Variable
5.
LEARNING/REFERENCE MATERIALS
5.1 There are handouts given by the professors as an
additional learning materials.
5.2 Outside additional reference materials are helpful to
the students.
5.3 Reference materials help the students.
WM
4.49
Very Effective
1 Very Effective
5.4 There are other reference materials in the library.
4.43
Composite Mean
OVERALL RANK
Rank
Verbal
Interpretation
4.04
4.24
Effective
Very Effective
4.3
2
Table 8 manifests the assessment in terms of the learning / reference materials available to
them. The students find that the handouts from their professors as an additional learning material is
effective in their study with a weighted mean of 4.04, thus regular handouts from their professors
would be a great help for them in their study. They also recognize that outside additional reference
materials, reference materials prescribed in the syllabus and other reference materials available in the
library very effective in their learning with weighted means of 4.24, 4.49, and 4.43. For the total, it has
a composite mean of 4.299 with a verbal interpretation of Very Effective.

27
Table 9
Students assessment in terms of Coverage
Variable
6.
COVERAGE
6.1 All topics in Midterm period are covered and
discussed.
WM
Rank
3.78
6.2 All topics in Final period are covered and discussed.
3.75
6.3 Up-to-date information are incorporated with the

discussions topic.
3.94
6.4 The topics in the syllabus are properly followed.
3.67
Composite Mean
OVERALL RANK
3.78
Verbal
Interpretation
Effective
Effective
Effective
Effective
Table 9 presents the assessment in terms of the coverage of TAX1 for the one whole
semester. According to the students assessment, the coverage of the course for one semester is
effective for their learning. They regard that all topics during Midterm and Final period are covered and
discussed with weighted means of 3.78 and 3.75 respectively. And that the up-to-date information are
incorporated with the discussions topic with a weighted mean of 3.94, and that the topics in the
syllabus are properly followed with a 3.67 weighted mean. For the total, it has a composite mean of
3.784 with a verbal interpretation of Effective.

28
Table 10
Students assessment in terms of Personal Goals
Variable
7.
PERSONAL GOALS
7.1 I set a grade for the semester which pushes me to
study well in Tax 1.
7.2 I want to obtain a scholarship grant.
7.3 I want an impressive transcript of records so I study
well in Tax 1.
7.4 I want to graduate with Latin honors which lead me to
have good performance in Tax 1.
Composite Mean
OVERALL RANK
WM
3.98
3.98
Rank
Verbal
Interpretation
2.5
Effective
2.5 Effective
4.00
3.82
Effective
Effective
3.95
5
Table 10 illustrates the assessment in terms of their personal goals. Students perceived that
setting their personal goal is effective in helping them to be motivated to perform well in class. They
set a grade for the semester and they want to obtain a scholarship grant earned a weighted mean of
3.98. They aspire an impressive transcript of records so they study well garnered a weighted mean of
4.00. Lastly they want to graduate with Latin honors which lead them to have a good scholastic
performance in TAX 1 showed a weighted mean of 3.82. For the total, it has a composite mean of
3.946 with a verbal interpretation of Effective.

Table 11
Summary of Composite Mean of the Determinants of Students Academic Performance in
Taxation 1
Mean
Rank
4.31
Very Effective
1
1. Class Environment
3.68
Effective
7
2. Class Schedule
4.25
Very Effective
3
3. Peer Mentoring
4.14
Effective
4
4. Faculty Mentoring
4.3
Very Effective
2
5. Learning Materials
3.78
Effective
6
6. Coverage
3.95
Effective
5
7. Personal Goals
Table 11 shows the variable Class Schedule rank as last with the weighted mean of 3.68 followed by
the Coverage that results in a weighted mean of 3.78; Personal Goals has a weighted mean of 3.95; A
weighted mean of 4.14 for the Faculty mentoring variable; 4.25 for the peer mentoring; 4.3 for learning
materials and lastly, the variable class environment results in the highest weighted mean of 4.31.
The top 3 variables which are the Class Environment, Learning Materials and Peer Mentoring
render a very effective effect on the academic performance of the students in Taxation 1 while the rest
of the variable, Faculty Mentoring; Personal Goals; Coverage and Class Schedule, results in an
effective effect only.
CHAPTER 5
Summary of Findings, Conclusion and Recommendation
29

This chapter covers the summary of findings presented on chapter 4 as well as the derived
conclusion from the data gathered and collected and lastly, recommendation.
Summary of Findings
The following are the findings:
1.
Profile of the respondents

1.1 Age
88.24% of the respondents belonged to the group of 17-20 years of age while
11.76 of the respondents belonged to 21-24 years of age.
1.2 Program
The respondents of this research was composed of 56.86% BSAT students

and 43.14% are the FMA 4th year students.
1.3 Grade
The grades of the respondents range from 1.5 to 3.0 with the mean grade of
2.0.
30

2.
Assessment of determinants of the Students academic performance.

2.1 Class Environment
The survey results showed that the classrooms are clean and well-maintained ranked first,
second is that the classrooms are conducive enough for learning, third the classrooms are wellventilated and comfortable and last the classrooms are appropriately sized for all the students to
clearly hear the teachers discussion.
2.2 Class Schedule
Based on the result conducted by the researchers, students favored the morning class than
the evening class, they are also satisfied with the time allotted for each class and that the schedule is
efficiently maximized for learning.
2.3 Peer Mentoring
The survey results showed the following ranking from highest to lowest: Group discussions
and support group are helpful, competitiveness among the class and the peer-relationship encourage
each other to study well.
2.4 Faculty Mentoring
The result of the survey showed that the professors elaborately explain the lessons to the
students ranked last followed by illustrates actual recent court decisions to make it more practical,
31

professor shares their experience in the field of taxation, professors relate Taxation to accounting
ranked 3rd, 2nd, 1st respectively.
2.5 Learning/Reference Materials
Reference materials help the students ranked first followed by there are other reference
materials in the library, outside additional reference materials are helpful to the students, there are
handouts given by the professors as an additional learning materials ranked 2nd, 3rd, 4th respectively.
2.6 Coverage
In terms of coverage, the up-to-date information are incorporated with the discussions topic
ranked first, followed by all topics in Midterm period are covered and discussed, all topics in Final
period are covered and discussed ranked 2nd, 3rd respectively and last the topics in the syllabus are
properly followed.
2.7 Personal Goals
In terms of personal goals, graduating with Latin honors is the least factor that motivates the
students to perform well in Tax 1 , followed by setting a target grade and obtaining a scholarship grant
and lastly wanting an impressive transcript of record is the main motivator.
32

Conclusions
Based on the foregoing findings, researchers arrived at the following conclusions:
The classrooms conditions are well enough for learning but the students find the size of the
rooms effectively only. The classrooms are too big and spacious for a small number of students
that they have a difficulty in hearing the teachers discussion.
The schedule of the classes is efficiently maximized and the students believed that the time
allotted for each class is enough for them to learn. The students also prefer morning classes than
the evening classes.
Peer mentoring has a positive relationship with the academic performance of the students in
Taxation. Discussion between the students greatly helps to comprehend the topics.
The students find it very effective when the faculty shares their experience in the field of taxation
and relates the topics to accounting in order for them to understand thoroughly the discussions.
The practical elaborate explanations and illustrations of actual recent court decisions are also
effective in their comprehension.
Reference materials prescribed in the syllabus, references from outside and inside the institution
are conducive for the students learning but they find the handouts given by their professors of
great help if it be provided often to assist in their pursuit of better understanding of the course.
33

The students find the coverage of Tax 1 adequate for one semester and the up-to-date information
included during the class discussions are facilitative but adjusting the length of discussion
depending upon the broadness of a particular topic in the course will greatly aid them to
comprehend and perform well especially on major exams so they dont need to haste the
discussion just to meet the prescribed syllabus.
Students personal goals influence their scholastic performance on the course. But to keep them
on track with those goals they also need constant moral support as an individual thus, professors
who inspire them in their chosen field of study is of great help for them. Rather than reverse
psychology, they find professors who inspire them in a positive manner and positive feedback
more encouraging and more motivating to study the course whole heartedly
Lastly, we conclude that the most to least influential determinants affecting the academic
performance of the students in Tax 1 are the following Class Environment, Reference Material,
Peer Mentoring, Faculty Mentoring, Personal Goal, Coverage, Class Schedule.
34

Recommendation
Based on the finding and conclusions, the following are the researchers recommendations:
Since the very effective determinants are the Class Environment, Reference Materials and
peer mentoring, these should be given attention and be improved so that it will result to a better
students academic performance in Tax 1.
The student performance should be improved if the administration of the college provides
proper learning facilities to the students and also improve the environment of the rooms or study
areas. The given materials must be updated and easy to comprehend and more group experience,
activities and discussions should be given like educational trips and practice sets for Income Taxation
problems.
35

Bibliography
Related Literature and Study
Oman Observer, Social factors influence academic performance: Study, Sunday 19th, April
2015
Richard R. Ibarra, A Tax Reform on the CPA Board Exam Syllabus, 09 Nov 2015
Cano, F. and Justicia, F. (1993) Academic factors, learning strategies and learning styles], Revista de
Psicologia General y Aplicada, 46:1, 89-99
Cano-Garcia, F. and Hughes, E.H. (2000) Learning and Thinking Styles Styles: an analysis of their
interrelationship and influence on academic achievement. Educational Psychology, 20:4, 413-430.
Cornett, C.E. (1983) What you should know about teaching and learning styles. Bloomington, IN :Phi
Delta Kappa Educational Foundation.
Entwistle, N.J. (1981) Styles of Learning and Teaching: an integrated outline of educational
psychology for students, teachers, and lecturers. London: Fulton.
Grasha, A.F. (1990) Using traditional versus naturalistic approaches to assessing learning styles in
college teaching. Journal on Excellence in College Teaching, I, 23-38
Honey P. and Mumford, A. (1992) The Manual of Learning Styles. Maidenhead: Peter Honey.
36

Kolb, D.A (1976) Learning Style Inventory: Technical Manual. Boston: McBer & Co..
Kolb, D.A., Rubin, I.M. and McIntyre, J.M. (1979) Organisational Psychology: an Experiential
Approach. Englewood Cliffs: Prentice Hall.
Marriott, P. (2002) A longitudinal study of undergraduate accounting students learning style
preferences at two UK universities Accounting Education, II:1, 43-62
Phan, H.P. (2006) Examination of student learning approaches, reflective thinking, and
epistemological beliefs: A latent variables approach. Journal of Research in Educational Psychology,
10:4, 577610.
Phan, H.P. (2007) Examination of student learning approaches, reflective thinking, and self-efficacy
beliefs at the University of the South Pacific: A path analysis. Educational Psychology, 27:6,789806.
Phan, H.P. (2008) Unifying different theories of learning: theoretical framework and empirical
evidence.
Educational Psychology, 28:3, 325340.
Schmeck, R.R. (1988) Learning Strategies and Learning Styles. New York: Plenum.
Zanich, M. L. (1991). Learning styles / teaching styles. Unpublished Manuscript, Indiana University of
Pennsylvania, Teaching Excellence Center, Indiana, PA.
37

APPENDICES
38

39
Appendix 1: Tabulation of Data

1. CLASS ENVIRONMENT
1.1 The classrooms are appropriately sized for all the
students to clearly hear the teachers discussion.
1.2 The classrooms are well-ventilated and
comfortable.
2. CLASS SCHEDULE
2.1 Morning class is good for the students to perform
well.
2.2 Evening class is good for the students to perform
well.
Total
18
26
51
19
26
51
32
20
18
25
1
6
0
0
0
0
51
51
13
16
15
51
20
13
51
13
26
51

3. PEER MENTORING
2.2 Classmates motivate students to be more
competitive.
2.3 The students peer-relationship encourage each
other to study well.
14
24
12
51
29
17
51
18
24
51
20
21
51
23
24
51
24
20
51
18
17
51
16
27
51
23
23
51
4.
FACULTY MENTORING
4.1 Professor shares their experience in the field of

taxation.
4.2 Professors elaborately explain the lessons to the
students.
4.3 Illustrates actual recent court decisions to make it
more practical.
5. LEARNING/REFERENCE MATERIALS

5.1 There are handouts given by the professors as an

additional learning materials.
5.2 Outside additional reference materials are helpful
to the students.
6. COVERAGE
6.1 All topics in Midterm period are covered and
discussed.
6.2 All topics in Final period are covered and
discussed.
6.3 Up-to-date information are incorporated with the
discussions topic.
7. PERSONAL GOALS
7.1 I set a grade for the semester which pushes me to
study well in Tax 1.
7.3 I want an impressive transcript of records so I study
well in Tax 1.
7.4 I want to graduate with Latin honors which lead me
to have good performance in Tax 1.
40
17
23
51
18
27
51
26
24
24
25
1
2
0
0
0
0
51
51
28
51
27
13
51
11
28
10
51
25
13
51
11
30
51
15
22
12
51
11
31
51
11
26
10
51

41
Appendix 2: Weighted Mean

5F
4F
3F
2
F
1
F
TOTAL
WM
90
104
51
211
4.14
95
104
12
51
215
4.22
VE
160
72
51
235
4.61
VE
100 100
18
51
218
4.27
VE
2.1 Morning class is good for the

students to perform well.
65
64
45
10
51
186
3.65
2.2 Evening class is good for the

students to perform well.
20
80
39
18
51
162
3.18
SE
65
104
18
10
51
198
3.88
70
96
36
51
204
4.00
145
68
51
223
4.37
VE
2.2 Classmates motivate students to

be more competitive.
90
96
27
51
213
4.18
2.3 The students peer-relationship

encourage each other to study well.
100
84
24
51
212
4.16
115
96
51
220
4.31
VE
4.1 Professor shares their experience

in the field of taxation.
120
80
51
217
4.25
VE
4.2 Professors elaborately explain the

lessons to the students.
90
68
27
14
51
199
3.90
1.1 The classrooms are appropriately
sized for all the students to clearly hear
the teachers discussion.
1.2 The classrooms are well-ventilated
and comfortable.
1.3 The classrooms are clean and wellmaintained.
1.4 Classrooms are conducive enough
for learning.
2. CLASS SCHEDULE
2.3 The time allotted for each class is

enough to learn.
2.4 The schedule is efficiently
maximized for learning.
3. PEER MENTORING
4.
FACULTY MENTORING

4.3 Illustrates actual recent court

decisions to make it more practical.
4.4 Professors relates Taxation to
accounting.
5. LEARNING/REFERENCE
MATERIALS
5.1 There are handouts given by the
professors as an additional learning
materials.
5.2 Outside additional reference
materials are helpful to the students.
5.3 Reference materials help the
students.
5.4 There are other reference materials
in the library.
6. COVERAGE
6.1 All topics in Midterm period are
covered and discussed.
6.2 All topics in Final period are
covered and discussed.
6.3 Up-to-date information are
incorporated with the discussions
topic.
6.4 The topics in the syllabus are
properly followed.
7. PERSONAL GOALS
7.1 I set a grade for the semester
which pushes me to study well in Tax
1.
7.2 I want to obtain a scholarship
grant.
7.3 I want an impressive transcript of
records so I study well in Tax 1.
7.4 I want to graduate with Latin
honors which lead me to have good
performance in Tax 1.
42
80
108
12
51
207
4.06
115
92
12
51
221
4.33
VE
85
92
21
51
206
4.04
90
108
18
51
216
4.24
VE
130
96
51
229
4.49
VE
120 100
51
226
4.43
VE
45
112
27
51
193
3.78
40
108
39
51
191
3.75
55
112
30
51
201
3.94
40
100
39
51
187
3.67
55
120
24
51
203
3.98
75
88
36
51
203
3.98
55
124
24
51
204
4.00
55
104
30
51
195
3.82

43
Appendix 3: Survey Questionnaire

Dear Respondents,
We are 5th year Accountancy students and we are conducting a
research entitled Determinants of Students Academic Performance in Taxation.
This survey is conducted to determine the different determinants that affect the
students academic performance in taxation 1.
The researchers sincerely request for your participation by filling up
the survey questionnaire. Kindly comprehend each statement and answer it
according to your personal perspective. Your answers are treated as data of this
study. Be assured that your responses will be kept in strictest confidentiality.
Thank you very much for your time and kind participation. God Bless.
Sincerely Yours,
Researchers
Determinants of Students Academic Performance in Taxation
SURVEY QUESTIONNAIRE
I
II
Respondents Profile
Name (optional): ____________________________________
Age
:
( ) 17 20
( ) 21 24
Program
:
( ) FMA
( ) BSAT
Kindly check the grade you received for the Tax 1 subject.
1
1.75
2.5
1.25
2
2.75
1.5
2.25
3
( ) 25 above

III
44
Kindly check the boxes provided on the scale below.

Scale
5
4
3
2
1
Verbal Description
Strongly Agree
Somewhat Agree
Neither Agree nor Disagree
Somewhat Disagree
Strongly Disagree
1.1 The classrooms are appropriately sized for all the students to
Interpretation
SA
A
N
D
SD
5
4. FACULTY MENTORING
4.1 Professor shares their experience in the field of taxation.

4.2 Professors elaborately explain the lessons to the students.
4.3 Illustrates actual recent court decisions to make it more practical.
5. LEARNING/REFERENCE MATERIALS
clearly hear the teachers discussion.

1.2 The classrooms are well-ventilated and comfortable.
2. CLASS SCHEDULE
2.1 Morning class is good for the students to perform well.
2.2 Evening class is good for the students to perform well.
3. PEER MENTORING
2.2 Classmates motivate students to be more competitive.
2.3 The students peer-relationship encourage each other to study well.
5.1 There are handouts given by the professors as an additional

learning materials.
5.2 Outside additional reference materials are helpful to the students.

6. COVERAGE
6.1 All topics in Midterm period are covered and discussed.
6.2 All topics in Final period are covered and discussed.
6.3 Up-to-date information are incorporated with the discussions topic.
7. PERSONAL GOALS
7.1 I set a grade for the semester which pushes me to study well in Tax
1.
7.3 I want an impressive transcript of records so I study well in Tax 1.
7.4 I want to graduate with Latin honors which lead me to have good
performance in Tax 1.
45

CURRICULUM
VITAE
46

This research entitled Determinants of Students Academic Performance in Taxation 1 was

presented in partial fulfillment of the requirements in Management Consultancy (ACCTG 533) for the
degree of Bachelor of Science in Accountancy.
Presented to:
Mr. Froilan S. Labausa

Adviser
Presented by:
Aflonso, Jomari C.

Apolinar, Elaine
Manes, Melody G. Dela

Torre, Mary Anne B.
E.
Sagdullas, Jodie M.

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Technological Institute of the Philippines Manila

College of Business Education

DETERMINANTS OF STUDENTS ACADEMIC PERFORMANCE IN TAXATION

A Research Presented to the faculty of College of Business Education

Technological Institute of the Philippines Manila

Technological Institute of the Philippines Manila

Technological Institute of the Philippines Manila

Technological Institute of the Philippines Manila

Statement of the Problem

Scope and Delimitation

Significance of the Study

Chapter 2 Review of Related Literature

Chapter 3 Research Methodology

Population and Sampling

Chapter 5- Summary of Findings, Conclusion and Recommendation 30

Technological Institute of the Philippines Manila

Technological Institute of the Philippines Manila

Age of the Respondents 19

Program of the Respondents

Grades of the Respondents in Taxation 1

Students Assessment in terms of Class Environment

Students Assessment in terms of Class Schedule

Students Assessment in terms of Peer Mentoring24

Students Assessment in terms of Faculty Mentoring

Students Assessment in terms of Learning Materials

Students Assessment in terms of Coverage

Students Assessment in terms of Personal Goals28

Summary of Composite Mean of the Determinants of Students Academic

Technological Institute of the Philippines Manila

Technological Institute of the Philippines Manila

Technological Institute of the Philippines Manila

Technological Institute of the Philippines Manila

Performance in Taxation 1 as to:

Learning / Reference Materials

Figure 1: Research Paradigm

Technological Institute of the Philippines Manila

Technological Institute of the Philippines Manila

Technological Institute of the Philippines Manila

Behavior Response of an individual to a certain determinant

Technological Institute of the Philippines Manila

Technological Institute of the Philippines Manila

Technological Institute of the Philippines Manila

Technological Institute of the Philippines Manila

Technological Institute of the Philippines Manila

Technological Institute of the Philippines Manila

Technological Institute of the Philippines Manila

phenomenon through face-to-face methods interactivity of researcher and participant, researcher

Technological Institute of the Philippines Manila

Data Gathering Procedure

Technological Institute of the Philippines Manila

Technological Institute of the Philippines Manila

Likert-Scale / Five Point Scale

Neither Agree nor Disagree

Technological Institute of the Philippines Manila

Frequency and Percentage

Technological Institute of the Philippines Manila

Technological Institute of the Philippines Manila

Socio-Demographic Profile of the Respondents

Age (in years)

Technological Institute of the Philippines Manila

Grades of the Respondents in Tax 1

Technological Institute of the Philippines Manila

Technological Institute of the Philippines Manila

1.1 The classrooms are appropriately sized for all the