Father Saturnino Urios University

Bp. Pueblos Senior High School

Butuan City

Chapter 1
THE PROBLEM AND ITS BACKGROUND

Background of the Study

In January 01,2018, a new law for taxation has taken
effect in the Philippines namely the Tax Reform for Acceleration
and Inclusion (TRAIN) Law. It was in December 19, 2017 where our
President Rodrigo Roa Duterte signed into this law (RA No.
10963). It contains alteration to several provision in the
National Tax Code of 1997 on several tax provisions. These tax
provisions include lowering individual income taxation, reducing
exemptions in the Value-Added Tax base, increasing taxes on
petroleum products and Automobiles, and Introducing taxes for
Sugar-Sweetened Beverages (Diokno, 2018). With the
implementation of the said Law, Filipinos- ordinary citizens,
employees, employers, the self-employed, the rich and the poor
were all affected. In line with this issue, the Researchers aim
to know the effects this law has for the Teachers.

The Department of Budget and Management (DBM) has previously

said that teachers might have to wait until 2020 for pay increases
(Gabriel Pabicu Lalu, April 27,2018). DepEd said that with the train
law implementation and salary standardization law, a teacher’s
(salary grade 11) earner, will receive a gross basic salary of
P20,179 and will have a net take home pay of php 20,012 (Gaca
Katreena Cabico January 5,2018). The Department of Budget and
Management (DBM) said it was not against increasing the salaries of
public school teachers, but wanted a study done on their pay before
implementing any increase apart from what they are set to receive as

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Bp. Pueblos Senior High School
Butuan City

part of the Salary Standardization Law (SSL). Any new increase would
have to come in 2020, Budget Secretary Benjamin Diokno said, adding
that further increase was not possible because Congress had already
passed the 2018 budget. Doubling the teachers’ pay — which Malacañang
earlier clarified was not what President Rodrigo Duterte had ordered
— would also mean increasing the country’s deficit that, in turn,
could jeopardize the country’s “excellent international financial
standing,” Diokno said (Leila B. Salaverria, January 18,2018).
With the Teachers’ wage increase would come in 2020 and not in
the present year where the price of basic commodities has increased,
the Researchers have come to a conclusion to have the Teachers as the
main respondents for this Study.

Statement of the Problem:

This study sought to identify the aftermath of TRAIN Law
affecting the financial situation of every teacher.
This study determines how these factors affects the teachers
needs in daily expenses with proper method of distribution of their
money.
1. How does TRAIN Law affect the Teachers?
2. What are the strategies and methods of teachers for allocating
their monthly budget?

Significance of the Study

One of the objectives of this study is to know how this Law
affects the personal needs of the Teacher. The result of this study
will be beneficial to the following:
Teachers; especially to the Teachers of FSUU Bp. Pueblos, this
study will help them and able to recognize the changes that affects

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Bp. Pueblos Senior High School
Butuan City

their financial situation considering the implementation of TRAIN

Law. Lastly, this study will help Teachers to be aware and learn to
control, minimize and value their personal and other needs due to the
increasing price of products.
To Students; this study will let them gain new information about
the Tax Reform for Acceleration and Inclusion. By that this will
serve as an eye opener to the students about the current issue of our
country.
To Future Researchers; this study will be a useful reference for
future researchers who are planning to make any related study,
precisely about the Effects of TRAIN Law for the Teachers.

Scope and Limitation

This study aims to know the effects of Tax Reform for
Acceleration and Inclusion (TRAIN) Law to the personal needs of
teachers.
This study is limited only for Teacher's in Bp. Pueblos SHS.
This will serve as a survey to see the factors affecting the personal
needs of the Bp. Pueblos Senior High teachers. The researchers will
have 10 participants, all of them is from the Senior High School
Department. This survey of the researchers took place on the first
semester school year 2018-2019.
Since the participants are within the campus, the Researchers
specifically chose the Senior High School Teachers of Bp. Pueblos for
the convenience and safety of each and every researcher.

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Bp. Pueblos Senior High School
Butuan City

Conceptual Framework

As this study deals with the effects of Tax Reform for

Acceleration and Inclusion (TRAIN Law) in the personal needs. The
researchers have made an aim to conduct an interview and survey with
the following concepts: Effects of the TRAIN Law for the personal
needs of the teachers’ in BP. Pueblos SHS.
The research paradigm below represents the dependent variable
which is the increase of price, budget, salary and other commodities
of the teachers’ and how it directly affects the independent variable
which is how TRAIN Law affects the personal needs of the teachers’ in
BP. Pueblos SHS.

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Bp. Pueblos Senior High School
Butuan City

Theoretical Framework

Independent Variable Dependent Variable

Personal Needs of
Teachers:
 Basic Supplies
TRAIN Law  Technology
 Seminars
 Insurance

Figure 1. Research Paradigm

Theory
Operant conditioning was coined by behaviorist B.F. Skinner,
occasionally referred to as Skinnerian conditioning. As a
behaviorist, Skinner believed that it was not really necessary to
look at internal thoughts and motivations in order to explain
behavior. Instead, he suggested, we should look only at the external,
observable causes of human behavior.
Operant conditioning relies on a fairly simple premise - actions
that are followed by reinforcement will be strengthened and more
likely to occur again in the future. If you tell a funny story in
class and everybody laughs, you will probably be more likely to tell
that story again in the future. If you raise your hand to ask a
question and your teacher praises your polite behavior, you will be

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Bp. Pueblos Senior High School
Butuan City

more likely to raise your hand the next time you have a question or
comment. Because the behavior was followed by reinforcement, or a
desirable outcome, the preceding actions are strengthened.
Operant Conditioning classified into two types of behavior:
1. Respondent behaviors are those that occur automatically and
reflexively, such as pulling your hand back from a hot stove or
jerking your leg when the doctor taps on your knee. You don't have to
learn these behaviors, they simply occur automatically and
involuntarily.
2. Operant behaviors, on the other hand, are those under our
conscious control. Some may occur spontaneously and others purposely,
but it is the consequences of these actions that then influence
whether or not they occur again in the future. Our actions on the
environment and the consequences of that action make up an important
part of the learning process.

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Bp. Pueblos Senior High School
Butuan City

Chapter 2
REVIEW OF RELATED LITERATURE

The year 2018, a new law for taxation has been introduced to
Filipinos. The new Republic Act(RA)No. 10963 or the Tax Reform for
acceleration and inclusion (Train Law) has been garnering multiple
reactions from tax paying citizens. Taxation is the process or means
by which the sovereign, through its lawmaking body, raises income to
defray the necessary expenses of the government. The primary purpose
of this is to provide funds and property to promote the general
welfare and protection of its citizens and to enable it to finance
the multifarious activities.
According to Miranda, 2018 the Tax Reform for Acceleration and
Inclusion (TRAIN Law) was said to be designed to improve the number
of middle class population. In fact, even bringing it to the upper
middle class level, with the TRAIN Law providing tax cuts for middle
class families, the money what will go to taxes will be freed up in
the system through increase consumption of goods, investment in their
children's college education or purchase of necessary personal items
such as appliances or even a second car for their wives. Uniformity
of Taxation means that all the Taxable persons or property of the
same class shall be taxed at the uniform or same rate. There is
uniformity in taxation when the tax operates with the same force and
effect on this subject wherever found.

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Bp. Pueblos Senior High School
Butuan City

The Senate passed Senate Bill 1592, the Tax Reform for
Acceleration and Inclusion (TRAIN Law), six months after its
counterpart House Bill 5636 was approved by the House of
Representatives last May (Manila Bulletin, Fred M. Lobo December
5,2017). Taxation the power by which the sovereign, thru its
legislature, raises revenue to support the necessary expenditures of
the government. Taxation is nonetheless subject to established
limitations, such as those inherent in the power itself or mandated
by the constitutional precepts (Omar, 2010).
The TRAIN Law has granted income tax exemption to workers
earning php 250,000 annually or lower, regardless of the number of
dependents. Earning in excess of php 250,000 would be subjected to
income tax ranging from 20 percent to 25 percent.The Senate retained
the php 82,000 tax exemption level for 13 th month pay and other
bonuses. Meagers and salaries and bonuses are saved from taxes.
However, the Alliance of Concerned Teachers (ACT) Philippines
has asked Malacañang for an increase in teachers’ salaries, saying
they are reeling from the effects of inflation after the recent Tax
Reform law was implemented. Teachers under the Teacher I portfolio
got P467.44 from EO 201 and P960.12 from income tax exceptions
because of the TRAIN Law. However, ACT claims that an additional
P1,510 is needed to cover monthly expenses after the same tax policy
created a spike in the prices of basic commodities. President Rodrigo
Duterte, who has yet to fulfill his campaign promise of a pay hike
for teachers, even as a recent survey shows that Filipino yearn for
higher take-home pays. ACT is pushing for a P30,000 salaries for the
Teacher I position P31,000 for instructor I and P16,000 for salary
Grade I. The Department of Budget and Management (DBM) has previously
that teachers might have to wait until 2020 for pay increases.

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Bp. Pueblos Senior High School
Butuan City

According to Pine Cove Consulting 2015, when teachers’

effectively integrate technology into subject areas, teachers’ grow
into roles of adviser, content expert, and coach. Technology helps
make teaching and learning more meaningful and fun. Students are also
able to collaborate with their own classmates through technological
applications. Whether we like it or not, technology is an essential
concept to learn. Because it changes so quickly, children are better
off learning about it sooner. It is a primary part of every industry,
and there is no way around it. These days, technology means more than
just learning basic computing skills. Technology has made itself part
of every aspect of our lives today, and the students who understand
it are the ones who succeed in the business world.
According to the World Bank (2014), professionals development
opportunities currently offered to teachers frequently fail to meet
even minimum levels of quality and fall short of what teachers wants
and need. Teachers’ were not fully trained in the changes of
curriculum to meet its requirement. Training’s and seminars on ICT,
new methods and techniques in teaching, orientation on K-12
curriculum, values formation seminars and the likes are being held in
different parts of the country so as to prepare all teachers’ in
globalization. A one-week seminar is not enough.
Everybody’s crossing their fingers that the benefits promised by
the TRAIN will lift up those who are poor and bring them to even just
the lower middle income level. And we are looking towards that future
where the percentage of middle class people are more than those on
the poverty line. How many years from now can this be a reality
nobody knows but at least if the infrastructure promised and the free
college education in state universities and colleges, universal
healthcare, free irrigation, improved peace and order in the country

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Bp. Pueblos Senior High School
Butuan City

will be realized and the people benefited with the tax reform, we can
heave a sigh of relief that President Duterte's promised of an upper
middle class country will finally come true even before the end of
this term.

Chapter 3
RESEARCH METHODOLOGY

This chapter explains and discuss how the researchers will

gather the necessary data and information that will be used in the
entire study. This chapter presents the research design, research
environment, sampling techniques, research instruments and data
gathering procedure.

Research Design
In order to achieve the objectives of the study, qualitative
approach will be employed to gather and assess the present condition
of selected teachers from Father Saturnino Urios University B.P
Pueblos prior to the implementation of TRAIN Law. The value of
qualitative research can help understand the underlying
phenomena and perceived effects of the mentioned law.

Research Environment, Population and Sample

The research was conducted in Father Saturnino Urios University
located at San Francisco Street, Butuan City. The target population
for this research defined to include the different subject teachers
from Senior High Department in which it has total population size of
24 teachers.

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Bp. Pueblos Senior High School
Butuan City

In this study, the researcher chose 10 participants for their

interview. In addition, the teachers from different subject were
considered appropriate as population of the study area as stated in
chapter one. All of them affected to this TRAIN Law therefore they
are in the best position to furnish the researcher with the
information needed to answer the research question of this study.

Sampling Technique
Father Saturnino Urios University is a Private institution.
Unlike people working under the government, wages received by people
under a private sector are evidently lower. A Teacher 1 (Salary Grade
11) from a public institution receives a gross basic salary of
P20,179 monthly. (ABS-CBN News, 2018), while in FSUU the average
salary a teacher gets is P12,500 monthly. This study was conducted
through an in-depth interview. Ten (10) participants were carefully
selected, all of them involved the teachers of Bp. Pueblos Senior
High School as the participants of the study. Additionally, Simple
Random Sampling was applied to avoid biases and successfully achieve
the research objectives.

Research Instrument
In this study, interviews were conducted for the selected
teachers from the Senior High Department of Father Saturnino Urios
University B.P Pueblos. An in-depth interview was used by the
researchers to know and grasp the views and opinions of the said
participants towards their perspectives of the “The Aftermath of
Train Law: And its Effects to the Teachers Personal Needs of BP.
Pueblos SHS. In connection a set of six questions were asked to the
teachers. The open-ended questions for the interview were made in

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Bp. Pueblos Senior High School
Butuan City

English and enumerated below:

Teachers:
1. What do you know of TRAIN Law?
2. Does TRAIN Law affect you as a teacher? In what way?
3. Do you have troubles allocating your monthly budget with the
implementation of TRAIN Law?
4. What are your strategies in allocating your monthly budget
with the implementation of TRAIN Law?
5. What are the benefits that you have experience as a Teacher
with the implementation of TRAIN Law?
6. What are the effects that you have experience as a Teacher
with the implementation of TRAIN Law?

Data Gathering Collection

The in-depth interview was designed by using open-ended
questions. The in-depth interviews are personal and unstructured
interviews, whose aim is to identify participant’s emotions,
feelings, and opinions regarding TRAIN Law. Below were the steps that
the researchers have done to obtain the needed information:

Step 1: The researchers prepared guide questions as well as

Validation letters and had them examined and signed by the
researchers’ teacher in Practical Research, Mr. Dhandee Torente.

Step 2: After receiving a heads-up from the researchers’ validators,

the researchers started to list down names of the participants and
distributed the Validation letters before conducting the interview to
make sure of their willingness and voluntary participation.

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Bp. Pueblos Senior High School
Butuan City

Step 3: The ten (10) participants were divided into two to be

interviewed by two different interviewers to save the participants’
time. The participants were asked the same questions despite being
divided into two. The researchers recorded the answers of each
participants during the interview.

Step 4: After conducting the in-depth interview, the researchers

gathered all the answers of the participants and analyzed and
evaluated it thoroughly afterwards.

Step 5: The results of the interview were interpreted, validated, and

transcribed by the researchers.

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Bp. Pueblos Senior High School
Butuan City

CHAPTER IV
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
Matrix Presentation

To describe the data that was gathered from the interview of the
participants, translation and transcription were used to clearly
interpret the information intended by the participants.
The researchers selected ten (10) participants to conduct with
an in-depth interview. The aim of the interview was to grasp the
perspective and viewpoints of the teachers’ regarding the The
Aftermath of Train Law: And its Effects to the Teachers Personal
Needs of BP. Pueblos SHS. Below are the matrix presentations of the
data gathered.
Question 1:
What do you know of the TRAIN Law?
Participant 1: Well basically TRAIN law was created in order to
reform the entire taxation policies of the count- of the
Philippines. Especially making exemptions in adding- on adding
other uhm… benefits and as well as uhm transition the economic
strategies of the country.
Participant 2: Train law which is signed by Pre. Duterte makes
our tax system fairer and simplier and more efficient.
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Bp. Pueblos Senior High School
Butuan City

Participant 3: Not well to it but all I know it is a new system

of asking “help” from Filipino citizens and other inventors for
the government programs and projects for the common good of our
country.
Participant 4: This is a law that removes personal income tax
thus provides more opportunity to have higher take-home pay. In
contrast to this, the prices of some of the commodities tend to
go higher.
Participant 5: Uh! Train Law is a law, wherein *coughs* some of
the goods & products and services Uh.. are being taxed again,
same as uh.. i.it is quite different from E-VAT because E-VAT
is expanded value added Tax wherein Train Law is additional
Tax, para murag siyag kana bitaw uhm.. gidugang pagid siya sa
mga tax nga gi tax-an na.
Participant 6:
Participant 7:
Participant 8:
Participant 9:
Participant 10:
Question 2:
Does TRAIN Law affect you as a teacher? In what way?
Participant 1: Well TRAIN law basically is not that much of an
effect to me as a teacher because first and foremost its more
beneficial because of the exemption because of the 250,000 uhm
exemption annual income and when it comes to the increasing of
the uhm prices of the product uhm basically, if you’re going to
observe most of the richest countries in the world all of their
products are already expensive, so the Philippines will not
going to undergo this kind of process, PH will still be the
same as those stagnant countries all over the pacific asia
which are suffering from this economic turmoil.
Participant 2: Yes, it does but in a positive effect. Through

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Bp. Pueblos Senior High School
Butuan City

this law, teachers who gets 19-20k or 200k annually are tax
exemption. Me also who has a salary under 20k monthly is a
beneficiary of these changes and implementation

Participant 3: Yes, it affects me as teacher both positive and

negative sense in a way. Positive sense, I will be tax exempt.
Negative sense, there will be increases in daily consumption,
like electric bill, diesel commodities.
Participant 4: Yes, since the prices of the basic goods is
higher now than before, it is somehow difficult for me as a
consumer to budget my salary.
Participant 5: Very much.. very much uh sa among uh sa among
pag gasto sa adlaw adlaw, like pagkaon pamasahe kay instead na
kanang mugasto sa nakasanayan na namo madungagan man gud siya
ma pila ka percent ang ma-add.
Participant 6:
Participant 7:
Participant 8:
Participant 9:
Participant 10:

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Bp. Pueblos Senior High School
Butuan City

Question 3:
Do you have troubles allocating your monthly budget with the
implementation of TRAIN Law?
Participant 1: No, because when it comes to budgeting it will be
on your personal preferences and the strategy of an individual,
it doesn’t affect, it doesn’t matter if the country will going
to choose to advance to changing it taxes, taxation policies so
long the individual knows how to use money wisely then it will
never be a bother.
Participant 2: None at all, whether you are exempted or not, you
must learn now to budget your resources.
Participant 3: This time, I don’t have problem yet in budgeting.
I still have some budget monthly. Everything is smooth this
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Bp. Pueblos Senior High School
Butuan City

time.
rson who goes out a lot and eats outside a lot.
Participant 5: Troubles... a lot of troubles it’s because again
uh ni taas ang pamaliton then ang sweldo wa ni taas.
Participant 6:
Participant 7:
Participant 8:
Participant 9:
Participant 10:

Question 4:
What are your strategies in allocating your monthly budget with
the implementation of TRAIN Law?
Participant 1: Well just the same as the uhm farmer with the
latter, which is of course you know your priorities always go
with the needs and not with the wants. And if that will be a
principle of yours then obviously I’ll never have problems in
allocating your budget, the same as what I do with my life
Participant 2: One of strategy is to first budget my daily
needs and do not buy things (wants) that are not so important
in your life.
Participant 3: I can only give one that is to be wise spender.
That is equivalent to discipline on saving and spending on
yourselves.
Participant 4: I don’t really have particular/specific
strategies on how to manage my money (w/ the implementation of
TRAIN law) since I usually remit my money to my mother & let
her do the budgeting.
Participant 5: Uh racket racket, like for example naay kanang
mga uhm tutorials nga i-offer dawaton namo, another thing is
kanang naay nag uhm set magpa train og just uh for example naay
magpa train sa amo ug anything basta like uh-uhm in relation sa
academics kana. Pero amo jud pinaka main source is syempre ang

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Bp. Pueblos Senior High School
Butuan City

among ang among salary among in come every month kay di gid na
siya mo suffice sa among needs labi na kay naa mi sa private
school.
Participant 6:
Participant 7:
Participant 8:
Participant 9:
Participant 10:

Question 5:
What are the advantages and disadvantages of TRAIN Law to you
as a teacher?
Participant 1: I’ll go first with the disadvantages,
Disadvantage:
 Disadvantages of TRAIN law as on its first phase it will
be going to cause panic in the country specifically for
those who are in the uhm… in the low part of the pyramid
which we know are poor people, those suffering poverty.
Advantage:
 But the advantage of this is the long run or in the
future, because of course all the success will always
fail-face failure in the first phase. Just like TRAIN law
its sacrifices will be on the first place and because of
the creation of infrastructures, build, build, build. And
with all the infrastructures already done obviously solve
the inflation rate which is suffered in the first level
of TRAIN law.
Participant 2:
Advantages:
 Outweigh the impact of higher consumer prices.
 Government will have more budget on teachers because they

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Bp. Pueblos Senior High School
Butuan City

collect more taxes to those people who are on who have

bigger income.
Disadvantages:
 The prices of each product goes higher than the usual.
Participant 3:
Advantages:
 For me as teacher, it is of my advantage because I am tax
exempted. I can enjoy my whole monthly salary. Sounds
great hehe.
Disadvantages:
 It will be a burden on to some end, increases of some
commodities. You cannot simply buy on the things like to
process/consume because of this tax. You need to check
first your budget in that matter. For example, soft drinks
and all other sweetened drinks its prices will increase
because of this law train.
Participant 4:
Advantages:
 It enables me to have higher take-home pay since there is
the reduction of personal income tax.
Disadvantages:
 The price of the basic goods is higher than usual that’s
why you have to allocate more money than usual to still
support your needs.
Participant 5:
Advantages:
 Ok advantages niya is sa kuan sa teacher uh sa mga public
school naay possibility nga mo taas pa ang ilang sweldo
kay ang TRAIN law is diba additional Tax so dako og
macollect ang government at the same time uhm ang pondo mo
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Bp. Pueblos Senior High School
Butuan City

dako then ang facilities sa schools, sa government na ha,

uh ang mga facilities sa school sa public madugayan like
the rooms everything and sa sweldo sa teacher sa public,
mo taas man pod ang public pero not to the extent na mo
level siya siguro half of that is… so kung mo abot og
30,000 ang mga teachers nga sweldo sa public ang amo
katunga gyod mi always like for example karon kung nag 25
ang public karon ang amo 12,500 ang month so katunga ragid
mi saila so kung mag 30 sila mag 15 mi ma na siya ang
advantage mao na, mubo ra gihapon. Ang ilang isa ka buwan,
ang isa ka buwan namo sa ila, tunga ra na sa Buwan.
Disadvantages:
Ang disadvantages is pareha ani ron nga wala ni taas ang sweldo
unya ang palitonon like ako for, example ako dili gyod ako ang
breadwinner sa family pero mo counterpart ko sa mga gastohonon
pero uhm feel gyod nako nga bug-at siya is because before mo
palit ko og bugas nga *cough* for example isa ka sako diba
sauna 2,500 ang isa ka sako karon nahimog 2,800 ang 300 pesos
dako na biya na siya, so mao na siya ang is aka disadvantage.

Participant 6:
Participant 7:
Participant 8:
Participant 9:
Participant 10:

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Bp. Pueblos Senior High School
Butuan City

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Bp. Pueblos Senior High School
Butuan City

Chapter V
SUMMARY OF FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

Summary of Findings
The descriptive method was used in the study through in-depth
interviews with randomly picked participants used as the research
instrument in gathering data. There were ten (10) participants in
this study; the participants were secondary teachers in Bp. Pueblos
Senior High School Department.
The main purpose of this study was to find out about the views
of teachers on how TRAIN Law affects the personal needs of the
teachers. The researchers conducted one on one interviews with the
participants by asking open-ended questions in order to extract as
much opinions as possible.
Findings from the study revealed that most of the teachers are
knowledgeable about TRAIN Law. Most of the participants are
positively affected of the said Law, but some of them also mentioned
of being affected negatively. Most of the participants also mentioned
that they aren’t having troubles in budgeting with the implementation
of TRAIN Law, but two of them said that they have troubles with their
budget.

Conclusion
With the presence of TRAIN Law, the Department of Education said
teachers stand to benefit from the Tax Reform for Acceleration and
Inclusion (TRAIN) Law as their take-home pay will increase however as
their take-home pay increases. The Teachers who gets 19k-20k or 200k
annually are tax exemptions prices of some commodities tend to go
higher its somehow difficult for the teachers to budget their salary,

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Bp. Pueblos Senior High School
Butuan City

In allocating the budget some teachers really budget their daily

needs and setting aside those unimportant things. Being a wise
spender and have a discipline on saving and spending on yourselves.

Recommendation
Based on the conclusions derived from the study, the following
recommendation are offered for considerations:

For the Teachers – The teachers should have discipline in spending

their income. One must know the difference between their Needs from
Wants to avoid overspending especially at this moment where the
Philippines are experiencing major increase in the prices of basic
commodities.

For the Filipino Citizens – The Filipino Citizens should be aware of

this issue in their very own country. Let this Study serve as an eye-
opener to everyone on the effect of this Law.

For the Future Researchers – The Future Researchers should dig deeper
through this issue because this study was made on the time where only
the 1st phase of the said Law was implemented. Future Researchers
should not miss out a single detail in this study for every small
thing is a huge contribution especially in a nationwide issue as huge
as this.

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Butuan City

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