Part I Personal Background

Name (optional)
Profession

Age
Gender

Male
Female

Instruction: Please indicate your answer by checking the appropriate box.

Gross Income/Year
Income Range
Income Range
1,000,000-1,999,999
Under 10,000
2,000,000-2,999,999
10,000-19,999
3,000,000-3,999,999
20,000-29,999
4,000,000-5,999,999
30,000-39,999
40,000-59,999
50,000-59,999
60,000-69,999
Range
Part II SurveyIncome
Statement
70,000-79,999
Levels of measurement
Weight 80,000-89,999
Description
Interpretation
90,000-99,999
5
Fully Agree
This means that you fully agree with the statement.
100,000-149,999
4
Agree
This means that you agree with the statement.
150,000-249,999
3
Undecided or Unsure
This means that you are not sure about the statement.
250,000-499,999
2
Disagree
This means that you disagree with the statement.
500,000-999,999
1
Fully Disagree
This means that you fully disagree with the statement.
Tax Compliance Scale
ITEM

5
Fully
Agree

4
Agree

3
Undecided or
Unsure

2
Disagree

1
Fully
Disagree

I have been paying my tax obligations

correctly.
I have been paying my obligations on
time.
I have no problem in complying my
tax obligations.
I am fully satisfied with all tax
requirements imposed by the BIR.
A. Tax Morale Scale (TMS)
The items in this scale are intended to measure your personal norm of tax honesty, social
values and intrinsic motivation to pay tax obligations.
5
4
3
2
1
ITEM
Fully
Agre
Undecided or
Disagre
Fully
Agree
e
Unsure
e
Disagree
I should honestly declare earnings in
my tax returns.
It is not acceptable to overstate tax
deductions.
I should pay my tax obligations
correctly and promptly.
I should pay my tax obligations even if
I know that others are not.
It is my moral obligation to pay my tax
obligations to the BIR.
I pay my tax obligations voluntarily and
promptly without force.
I will not avoid paying my tax
obligations even if I have the chance.
I believe that not paying the correct tax
obligation is a serious crime.

A. Fairness Scale (FS)

The items in this scale focused on measuring the following: (1) belief that you receive enough
goods and services from the tax that you pay; (2) belief that others are also paying the right taxes; and (3)
belief that tax authorities are treating you fairly.
5
4
3
2
1
ITEM
Fully
Agree
Undecided
Disagree
Fully
Agree
or Unsure
Disagree
I receive enough social services and
public goods from the taxes I pay to
the government.
Tax authorities are giving me enough
professional service and assistance to
help me understand and meet my tax
obligations.
I believe that other taxpayers are also
paying the right taxes.
I believe that tax authorities are
treating me fairly and reasonably.
Tax authorities are fair in treating my
tax rights.
Tax authorities are treating me as
honest in my tax affairs.
Tax authorities are treating my tax
records with full confidentiality.
Tax authorities are giving me enough
advice and information that I can rely
on.
B. Tax Audit Scale (TAS)
The items in this scale are intended to measure the following: (1) your knowledge about
Tax Audit; and (2) belief about the effectiveness of Tax Audit.
5
4
3
2
1
ITEM
Fully
Agree Undecided or
Disagree
Fully
Agree
Unsure
Disagree
I believe that everyone can be
subjected to tax audit at any time of
the year.
Tax Audit is an effective program
in convincing taxpayers to pay their
tax liabilities correctly.
Tax authorities are conducting tax
audits fairly and reasonably.
I pay my taxes correctly because I
am afraid of the tax audit.
It is proper for the BIR to conduct
tax audits in order to catch tax
evaders.
Tax authorities are giving me
enough explanation about my tax
obligation.
C. Tax Rate Scale (TRS)
The items in this scale are intended to measure your beliefs about the effect of tax rates
towards your decision of paying your correct tax liabilities.
5
4
3
2
1
ITEM
Fully
Agree
Undecided or
Disagree
Fully
Agree
Unsure
Disagree
I believe that the current tax rate is
fair and reasonable.

Even if the government will raise

the rate of taxes, I will still pay my
tax obligation correctly.
I believe that regardless of the rate
of tax, everyone must pay their tax
obligation correctly.
D. Simplicity of the Tax Process Scale
The seven items in this scale are intended to measure the simplicity of the process when
filing your income tax return.
5
4
3
2
1
ITEM
Fully Agree Undecided or
Disagree
Fully
Agre
Unsure
Disagree
e
Income tax regulations are simple and
easy to understand.
Income tax preparations are simple and
easy to comply.
I dont need bookkeepers to process and
file my tax returns.
Tax authorities are giving me enough
information on how to process my tax
returns.
Tax authorities are helping me minimize
costs in complying tax laws.
I am satisfied in the number of hours I
spend to process and file my tax returns.
I believe that there is a good and
functional system of processing, filing
and paying my tax obligations.
E. Rewards Scale (RS)
The four items in this scale are intended to determine your beliefs about tax rewards and
how this affected your decision to pay your tax liabilities honesty and promptly.
5
4
3
2
1
ITEM
Fully
Agree
Undecided or
Disagree
Fully
Agree
Unsure
Disagree
I believe that the BIR is giving good
rewards to motivate taxpayers to pay
correct taxes.
I believe that honest taxpayers are
fully rewarded by the BIR.
I pay my taxes correctly and promptly
because of the possible reward.
I believe that giving rewards can
motivate taxpayers to pay taxes
correctly and honestly.
F. Penalty Scale (PS)
The seven items in this scale are intended to determine the effect of penalties towards
your decision of paying your tax liabilities correctly and promptly.
5
4
3
2
1
ITEM
Fully
Agree
Undecided or
Disagree
Fully
Agree
Unsure
Disagree
I believe that the penalty of not
paying the right taxes is high
enough.
I am afraid of not paying my tax
obligation because the legal
sanction, if caught, is very high.
I pay my tax obligation on or before
the deadline because of the very
high penalty.

I pay my tax liabilities correctly

because I am afraid that others
would criticize me.
There is a big chance that I will be
caught if I violate any tax law.
The BIR can easily catch a taxpayer
who did not pay his/her taxes.