Train Law Journal 2.1

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A n g a d a n a n N a ti o n a l H i g h S c h o o l - S e n i o r H i g h S c h o o l D e p a r t m e n t
CHAPTER 1
THE PROBLEM AND ITS BACKGROUND
Introduction
In the Philippines, there are different kinds of taxes that we pay. These various
kinds of taxes were classified into two main categories, the National Taxes, and the Local
Taxes. The National Taxes are those that we pay directly into the Bureau of Internal
Revenue (BIR) based on the Tax Reform Act of 1997 (Republic Act 8424) and the Local
Taxes are those implemented by the local government units based on the Local
Government Code of 1991 (Republic Act 7160). (Lopez, Bitlanders, 2017)
The amount generated from the collection of taxes as revenue. This amount is
allocated for government projects such as the construction of bridges, roads and other
infrastructures that would benefit the people. This is also the fund that is distributed to the
local government units in the Philippines as part of their share from the National revenue
of the country, which is called Internal Revenue Allotment (IRA). (Lopez, Bitlanders,
2017)
Generally, taxes are computed and paid annually, which means that we need to pay
our tax for the previous year on or before the 15th of the month April of the following
year. Other businesses are required to pay on a quarterly basis. Being a government
employee, income tax is automatically deducted from our monthly salary. We call this as
Tax among Teachers and Police Officers towards TRAIN Law 1

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withholding tax because before we could receive the salary, it has been deducted of the
corresponding
tax. Then on the following year, that would be the time that we prepare our income tax
return to be submitted to the BIR. It would be the duty of agency concerned to remit the
amount with the Bureau of Internal Revenue (BIR). This process is being done on a
monthly basis. In other offices, the employees would be the one to pay their taxes
annually. (Lopez, Bitlanders, 2017)
Just recently, a revision of the tax law has been the subject of debates in our two
major law-making bodies in the country, the Lower House or the Congress and the Senate.
This is because of the proposed revisions to some provisions in the tax law which they
believe would benefit the whole nation.
The Tax Reform and Acceleration Inclusion (TRAIN) Law aims to lower the
income tax rates for minimum wage earners in the country and fund the socio-economic
agenda of the government. However, there are adjustment in the excise rates of petroleum
products to account for the effect of inflation. Restructuring of the excise tax of
automobiles to enhance progressivity of the tax and address the negative externalities.
(Lopez, bitlanders, 2018). Hence, this study aims to ascertain the effects of TRAIN Law to
the income among Teachers and Police Officers since they are affected by the TRAIN law.

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Sstatement of the Problem
This study aims to ascertain the effects of TRAIN Law among Teachers and
Professionals.
Specifically, it sought to answer the following:
1. What is the profile of the respondents in terms of:
a. Age;
b. Position; and
c. Sex?
2. What are the effects of Train Law to Teachers and Police Officers when grouped
according to select demographic variables?
Significance of the Study
The result of this study will be beneficial to the following.
Teachers/Police. Aas a subject of the study, they earn more money and find out if
the train law is good in their life.

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Researchers. The study helps them to know the bad and good effects of the train
law in life of professionals.
Scope and Delimitation
This study focuses on train law of the professional at Angadanan Isabela. The
respondents of the study focuses on Police Officer and Teacher. Data were gathered
through a modified questionnaire, which use to determine the effect of train law to the
professionals (Teachers and Police Officers).
Research Paradigm

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Based on the paradigm, teachers and police officers can provide and handle all their
expenses through their salary. They can also manage their budgeting skill on their daily
lives.
Definition of Terms
The following terms were defined conceptually.
TRAIN Law. It refers to the initial package of the Comprehensive Tax Reform
Program (CTRP) that was signed into law by President Rodrigo Duterte on December 19,
2017. The prominent feature of the tax reform is that people who earn P250, 00 annually
or P22,000 monthly and below are exempted from paying personal income tax (PIT). This
includes minimum wage earners, who were also exempted in the former tax system. On
the other hand, those earning over P250, 000 have tax rates following a set PIT schedule.
(wikipedia, n.d.)
Tax. It is a mandatory financial charge or some other type of levy imposed upon a
taxpayer (an individual or other legal entity) by a governmental organization in order to
fund various public expenditures. (Merriam-webster, n.d.)

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Teachers. Is a person who teaches, especially in school. Provider of knowledge
and insights, one who inspires, motivates, and open up minds in order to achieve our goals
as their students. (vmveronica5, 2013)
Police Officers. Is a person who have responsibility to keeping our country peace.
Police officers put their lives on the line to protect people. (OneBadAsp, 2006)
CHAPTER 2
REVIEW OF RELATED LITERATURE
Theoretical Framework
Division of Labor:
The rate of economic growth is determined by the size of productive labor and
productivity of labor. The productivity of labor depends upon technological progress
of a country and which, in turn, depends upon the division of labor. This division of
labor becomes the true dynamic force in Adam Smith’s theory of growth. The only
remarkable feature of Smith’s account of division of labor is pointed by Prof.

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Schumpeter as “nobody, either before or after Adam Smith ever thought of putting
such a burden upon division of labor. With Adam Smith it is practically the only
factor in economic progress”.
Division of labour increases the productivity of labour through specialization of tasks.
When a work is sub-divided into various parts and the worker is asked to perform
small parts of whole job, his efficiency increases as now he can focus his attention
more carefully. Thus, the concept of division of labour means the transference of a
complex production process into number of simpler process in order to facilitate the
introduction of various methods of production.
Adam Smith concentrated upon the social division of labour which emphasized the co-
operation of all for satisfaction of the desires of each. It is the process by which different
types of labour which produce goods to satisfy the individual needs of their producers are
transformed into social labour which produces goods for exchanging them for other goods.
(Debasish, n.d.)
Related Literature
TRAIN Law. There is no doubt about it. Tax Reform Acceleration and (TRAIN),
Inclusion Law shifts the tax burden away from income into consumption. While the Law,
reduces the income tax burden of the Filipino earning, recalibrating the brackets with the
intention of increasing the disposable income after taxes. In theory, the disposable income
consumption spur was increases. Train Law is not just for drive growth, but also generate
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government revenues and shifted the taxes into consumption of goods and services.
(Contreras A. , 2018)
While the law targets specific goods, such as sweetened beverages and vehicles, it
also has increased the taxes for fuel. We know that the latter would lead to increases not
only in transportation costs, but will have an effect in the prices of practically all
commodities. The idea is that whatever is lost in tax revenues from personal income is
compensated by the taxes on the purchase of goods and services. (Contreras A. , 2018)
One could argue that the taxes on vehicles would have positive environmental
benefits, even as the taxes on sweetened beverages would have positive health benefits. In
addition, one can also argue that taxes on vehicles will only affect the upper classes, and
not the poor. (Contreras A. , 2018)
However, the fuel taxes will have an effect that will cut across income classes. And
for the poor, this would even be costlier, since their pre-TRAIN levels of earnings, if any,
are not taxed anyway, and hence any change in the tax rates would not have an effect in
their disposable incomes. Thus, any increase in prices of transportation fares and
commodities will certainly hit the poorer classes of society harder. (Contreras A. , 2018)
This is precisely why there is a subsidy component to the TRAIN Law, which is
going to be implemented by the Department of Social Welfare and Development (DSWD)
through the unconditional cash transfer (UCT) program (Contreras A. , 2018).

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Over the years, the Philippine tax system has been described as ‘unfair’, ‘corrupt’, and
‘complicated’ among other distressing adjectives. Congress has put forth numerous bills
and exchanged multiple arguments to revamp the prejudiced Tax Reform Act of 1997, but
it was only in December 2017 that it finally passed a new bill that promised to change the
lives of the Filipino people no matter what state of living they currently belong to.
In an attempt of President Rodrigo Duterte to drastically change the Philippine tax
system, Republic Act 10963, better known as Tax Reform for Acceleration and Inclusion
(TRAIN), emerged as the first package of the Comprehensive Tax Reform Program which
seeks to provide a higher amount of take-home pay by reducing the income tax of
taxpayers and families alike. In addition, the law envisions an increased economic activity
in proportion to the internal revenue system since greater excise tax on daily commodities
will also be imposed. (Yasmin Cariño, Maxine Ferrer, 2018)
Dr. Tereseo Tullao Jr., the University Fellow and Director of the Angelo King
Institute for Economic and Business Studies. Was Interviewed by The LaSallian to break
down TRAIN’s benefits and aftermath following its initial implementation.
Notable imposed changes of TRAIN law. The TRAIN law demands changes
among the following fields: Personal and passive income, sweetened beverages, estate,
fuels, tobacco products, coal, vehicles, aesthetic cosmetic procedures, value-added tax,
penalty interest, and donations. Notable changes are observed in the following:

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As for the change in personal income, this will be most beneficial for families with
an annual taxable income of P250,000 since they will be exempted from income tax.
Furthermore, bonuses and thirteenth-month pay are tax-exempt if they amount to P90,000.
Albeit under the old tax code, sweetened beverages were not taxed, the TRAIN now
imposes for caloric and non-caloric sweeteners to be charged P6.00 per liter while high-
fructose corn syrups will be charged P12.00 per liter.
Another commodity affected is fuel. While it is true that oil price hike is caused by
an increase in demand, decrease in supply, or dictated by the global market, the TRAIN
law imposes P1.50 charge per year for gasoline and P1.00-2.00 charge per year for diesel.
Because of TRAIN, estate taxes and donor’s taxes seemed to have lowered the rate of
estate tax to a flat rate of six percent instead of the five percent of twenty percent of the
deceased person’s estates. Last but not least, the imposed changes on tobacco tax will
follow after the 2012 sin tax law, with an increase of P2.50 in the succeeding years.
Experiencing post-TRAIN changes
Though the Duterte administration had noble intentions in mind with the
implementation of TRAIN, some citizens remain wary of the changes it has brought about.
One of the foremost concerns in the aftermath of the law’s implementation is centered on
the sudden surge of fuel prices and its implication on the fares of fuel-reliant public
transportation methods like jeepneys and buses.

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For Joshua Layos (2018), commuters like him will feel the impact of TRAIN on
the transportation sector the most. “Assuming that all else are constant, if the price of
gasoline goes up, the drivers of public transportation vehicles will be forced to increase
their fare in order to compensate for the increase in the price of gasoline,” he explains. His
sentiments are echoed by fellow student Kyla Deonoso (II, OCM-MKT), whose daily
commute to and from Novaliches involves the use of the FX and tricycle, which may be
subject to potential fare hikes. “This means that I will have to explore cheaper yet more
time-consuming methods for transportation to be able to stay within budget or settle for
less food to save up for transportation,” she lamented.
According to Dr. Tullao (2018), the concerns of commuters like Layos and
Deonoso are to be expected as the rising price of fuel products can be grounds for fuel-
reliant public utility vehicle (PUV) operators to file for an increase in fare, though it will
still subject to government regulation. On another note, he does see this as an opportunity
for vehicles using alternative energy sources to emerge in the market. “This is an avenue
where the electric cars may substitute inefficient cars and jeepneys,” adds Dr. Tullao.
With regard to the other objective of TRAIN to promote healthier choices among Filipino
consumers by taxing certain sweetened beverages and tobacco products, varied sentiments
have been expressed as to whether or not higher pricing is enough to discourage
consumers from purchasing these products. Research has shown that while consumers are

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sensitive to price changes, they also account for other factors in ultimately deciding to
purchase a product.
As Brian Chan (YEAR) argues, the government should not stop at increasing
prices of “sin products” if it truly aims to improve healthcare among citizens. “I think the
imposition of higher pricing is a start towards the right direction, [but] the government
must be able to emphasize [working] towards better health services and programs for
people to be healthier citizens,” he expounds.
TRAIN Law focus. Discourses have been exchanged as social media is
bombarded with questions on whether the TRAIN law is meant to generate income for the
government or for the betterment of the Philippine economy. Coming from an economic
perspective, Tullao (2018) reveals there is indeed an underinvestment in infrastructure,
education, and other key areas. “The Philippines is known for underinvesting in
everything. Name it, we’re underinvesting whether it’s sports, whether it’s music, whether
it’s research on volcanology but of course the government should list the priority of
projects,” Tullao enumerates. “Initially, the spending on infrastructure projects will have a
multiplier effect and in the long run, the capacity of the economy is improved because of
the enhanced and improved infrastructures. Second, they can use the tax revenues to fund
improvements in the human capital—education,” Tullao adds on how the government
should prioritize allocating the generated income from TRAIN law.

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In reality, the government revealed that the income from TRAIN law would be for
the funding of the “Build, Build, Build” program and other projects uncited. In context,
infrastructure plans including flood control and urban water systems, airports, railway
investments, road networks, and public transports are believed to be part of the “Build,
Build, Build” program which had been foreseen to drive gross domestic product (GDP)
growth this 2018. (Yasmine Cariño, Maxine Ferrer, 2018)
Is it really anti-poor? Various figures over the country, be it from the religious
sector, the academe, or even the regular ton have conducted whether this law is actually
for the benefit of obtaining a positive and radical economic growth or not. Bishop
Broderick Pabillo of the CBCP Episcopal Commission on the Laity Chairman at Manila
Auxiliary claims that the TRAIN law is “the biggest calvary” to the poor. He reasoned out
that the decrease in income taxes does not compensate for the increase in value-added
taxes (VAT). (Yasmine Cariño, Maxine Ferrer, 2018)
It can also be observed likewise in the University of the Philippines-Diliman
(UPD) as its students rallied in hopes of junking the law. Excise taxes have been imposed
inside the university as meals and drinks went up for as much as five pesos more than the
regular prices. (Yasmine Cariño, Maxine Ferrer, 2018)
Statistics have also been provided by IBON Foundation, an independent research
group which aims to inform Filipinos about socio-economic implications in Philippine
context. They found that 15.2 million Filipino families will not enjoy the same benefits as

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compared with the remaining 7.5 million taxpayers; reasoning out that the former are just
minimum wage earners with inconsistent income. (Yasmine Cariño, Maxine Ferrer, 2018)
As for Dr. Tullao (2018), he believes that the newly imposed bill is not anti-poor.
For him, TRAIN law precludes everyone to have equal benefits regardless of what state of
living they currently belong to. Employees with fixed rate of income will still “receive the
same income but the tax rate of the commodities they consume [will increase].” Bottom-
line, the TRAIN law benefits the employed ton and does otherwise for the unemployed
and those with fixed income.
Related Studies
The study entitled “UM study finds younger workers favour TRAIN”. Through
survey questionnaires, they conducted their studies in Davao City. Their respondents were
1,200 Dabawenyos surveyed across the three congressional districts, the majority age
group believing that the law is good for the country in the long run, they reported that they
still felt the brunt of the tax reform law’s effects; their first concern was the higher price of
goods (62%), while the benefits like higher take home pay (23%) and the lower income tax
is (20%) were the next concerns respectively, and only 16% of those surveyed were

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concerned about the effects of TRAIN law had on Gas and Oil prices. It is further
conclude that the information campaign of the government was also able to reach a
majority of Dabawenyos, as 8 in 10 people surveyed said they were aware of the
affectivity of the law and what it stipulated, but being aware did not mean that all were
necessarily in favor of it. (University of Mindanao, 2018)

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CHAPTER 3
RESEARCH METHODOLOGY
Research Design
The descriptive method of this study is Checklist Questionnaire with regards to the
impact of train law among teachers and police officers. Descriptive method of research is a
purposive process of gathering, classifying, analyzing and tabulating data gathered from
the respondents. This chapter is showing how the researcher came to the necessary data for
this study, and how these data were analyzed, interpreted and presented in the easiest way
possible.
Research Respondents
Researchers choose the Police Officer and Teachers at Angadanan Isabela. A total
of thirty (30) respondents. Six (6) teachers and twenty four (24) police. The researchers
believe that these thirty (30) respondents have a great contribution for the success of the
study.

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Research Environment
This study was conducted in Angadanan police headquarters and Angadanan
National High School Campus located at Centro 1 Angadanan, Isabela. The respondents of
the study are the randomly selected: 6 teachers and 24 police officers.
Research Instrument
The researchers made used of a modified questionnaire coming from different
authors. The survey included Angadanan National High School Teachers and the
Angadanan Police Officers. In the survey questionnaire, there are fifteen (15) questions
and it has four (4) Likert Scale which is 4 is very true, 3 is true, 2 is not true and lastly 1 is
not at all.
Data Gathering Procedure
In gathering data of the study, researchers collected data through the following procedures:
Asking Permission. Having permission of the Police Officer and have a cooperation of
other Police Officer from the Angadanan Police Station and teacher, the researchers were able to
collect the data.

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Preparation of the Instrument. Questionnaire is the important tool in gathering data. The
researchers made a questionnaire that we must consulted to our adviser so that our survey tool is
reliable and valid.
Floating the Questionnaire. The researchers personally administered the questionnaire to
the respondents in school and in the police station of Angadanan.
Data Treatment Plan
Data that collected were treated and analysed through the aid of SPSS version 2.1
Frequency counts were used for the demographic profile of the respondents. Comparative
mean was used for the effects of TRAIN law to teachers and police officers.

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CHAPTER 4
RESULTS AND DISCUSSION
Table 1.Frequency and Percentage Distribution on the Profile of the Respondents
based on their Sex.
SEX FREQUENCY PERCENTAGE
MALE 24 80
FEMALE 6 20
T OTAL 30 100
It can be seen on table 1 the demographic profile of the respondents based on Sex. It
can be noted that there are 24 male respondents or 80% of the total respondents. While the
female respondents are 6 with a percentage of 20.
Table 2. Frequency and Percentage Distribution on the Profile of the Respondents
based on their Age.
AGE FREQUENCY PERCENTAGE
24-28 7 23
29-33 9 30
34-38 8 27
39- ABOVE
6 20
TOTAL 30 100

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The table above is the demographic profile of the respondents based on Age. In the
age of 24-28, there are 7 respondents with a percentage of 23.3, in the age of 29-33 there
has 9 respondents with a percentage of 30, and in the age of 34-38 there has 8 respondents
with a percentage of 26.7 and lastly in age of 29 and above there has 6 respondents with a
percentage of 20.
Table 3. Frequency and Percentage Distribution on the Profile of the Respondents
based on their Position.
POSITION FREQUENCY PERCENTAGE
POLICE OFFICERS 24 80
TEACHERS 6 20
TOTAL 30 100
In the 3rd table is the demographic profile of the respondents based on Position.
Respondents are Police Officers and Teachers. There are 24 respondents who are Police
Officers with a percentage of 80. While there are 6 Teachers with a percentage of 20.

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Table 4: Comparative Mean on the effects of TRAIN law among Teachers and Police
Officers grouped according to Age.
Indicators 24- DI 29- DI 34- DI 39 DI
28 33 38 Above
1. Due to Train Law I can buy 2.29 NT 2.11 NT 2.13 NT 2 NT
more products.
2. Due to Train Law I develop 3.14 T 2.22 NT 2.57 T 3 T
budget management skill.
3. Due to Train Law I can buy 2.13 NT 2.38 NT 1.88 NT 2.5 T
stock goods.
4. Due to Train Law I can buy 2.57 T 2.11 NT 2 T 2.67 NT
needs of my child.
5. Due to Train Law I always 1.75 T 2.22 T 1.75 T 2.5 T
think before I buy my wants.
6. Due to Train Law I can pay 2.71 T 2 NT 2.29 NT 2.17 NT
the utilities on time.
7. Due to Train Law I have 2.14 NT 1.89 NT 2.29 NT 2.67 T
good habitat and place.
8. Due to Train Law I make 2.86 T 2.11 NT 2.43 NT 2.67 T
decision right where we want to
go.
9. Due to Train Law I can 2.71 T 2.22 NT 2.71 NT 2.17 NT
increase the needs of our livings.
10. Due to Train Law I can buy 2.71 T 2 NT 2.57 T 1.5 NT
expensive things for my child.
11. Due to Train Law I 2.29 NT 1 NT 2.29 NT 3 T
financially support my child
education.

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12. `Due to Train Law I can buy 2.43 NT 1.60 NT 2.43 NT 2.5 T
my needs and wants.
13. Due to Train Law I can 2.43 NT 2 NT 2 T 2.17 NT
enrolled my child in private
school.
14. Due to Train Law I can go to 2.29 NT 1.89 NT 2 NT 1.67 NT
the mall whenever I want.
15. Due to Train Law I can buy 2.29 NT 1.89 NT 2 NT 2.17 NT
enough medicine necessary.
OVERALL MEAN 2.45 NT 2.05 NT 2.22 NT 2.36 NT
Legend: 1: 0-1.49 Not At All (NAA) 2: 1.50-2.49 Not True (NT) 3: 2.50-3.49 True (T) 4:
3.50-4 Very True (VT)
In the 1st Table above shows that the Mean of Tax among Professionals towards Train
Law when the grouped according to Age. In the Age of 24-28 is the highest overall mean
of 2.45 and in the Age of 29-33 is the lowest overall mean of 2.05 with a quantitative
description of Not True in a Four point Liker Scale.
The foregoing table shows that the effect of Train law in Professionals, in the age of
24-28 has the overall mean of 2.45 which is true that the professional workers can handled
the tax towards train law.
Joshua Layos is a commuter. According to him, he feel the impact of train law in the
transportation sector the most. Just like him, teachers and police are feel the train law too.
In this age, they’re too young to take the train law but it is natural because their salary

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higher than P22, 000 other teachers are exempted from train law because their salary are
less than P22, 000. (Yasmine Cariño, Maxine Ferrer, 2018)
Table 5: Comparative Mean on the effects of TRAIN law among Teachers and Police
Officers grouped according to Sex.
Indicators Male DI Female DI
1. Due to Train Law I can buy more 2.17 NT 2.00 NT
products.
2. Due to Train Law I develop budget 3.71 VT 3.33 T
management skill.
3. Due to Train Law I can buy stock goods. 4.13 VT 2.5 T
4. Due to Train Law I can buy needs of my 3.46 T 2.33 NT
child.
5. Due to Train Law I always think before I 2.29 NT 3.17 T
buy my wants.
6. Due to Train Law I can pay the utilities 2.08 NT 3 T
on time.
7. Due to Train Law I have good habitat 2.17 NT 2.5 T
and place.
8. Due to Train Law I make decision right 2.25 NT 3 T
where we want to go.
9. Due to Train Law I can increase the 2.17 NT 2.83 T
needs of our livings.
10. Due to Train Law I can buy expensive 1.96 NT 2.83 T
things for my child.
11. Due to Train Law I financially support 2.17 NT 3 T
my child education.
12. Due to Train Law I can buy my needs 2.08 NT 2.5 T
and wants.

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13. Due to Train Law I can enroll my child 2.04 NT 2.5 T
in private school.
14. Due to Train Law I can go to the mall 1.86 NT 2.33 NT
whenever I want.
15. Due to Train Law I can buy enough 1.92 NT 2.67 T
medicine necessary.
OVERALL MEAN 2.42 NT 3.11 T
In the Table above shows that the Mean of Tax among Professionals towards Train
Law where grouped according to Sex. It can be seen on the table that the effect of train law
to the Professionals with an overall mean of 2.42 and 3.11 with a quantitative description
of Not True and True in a Four point Liker Scale.
The Foregoing table shows that the effect of Train law in Professionals, they can
buy stock goods and they develop their budgeting skills according to male respondents.
However, female respondents they develop their budgeting skills too and they think before
buy their wants.
According to Dr. Tullao, he believes that the newly imposed bill is not anti-poor. For
him, TRAIN law precludes everyone to have equal benefits regardless of what state of
living they currently belong to. Employees with fixed rate of income will still “receive the
same income but the tax rate of the commodities they consume [will increase].” The
teachers and police, they receive the same salary but the goods they purchased will

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increases the price because in that way they help the development of our country.
(Yasmine Cariño, Maxine Ferrer, 2018)
Table 6: comparative Mean on the effects of TRAIN law among Teachers and Police
Officers grouped according to Position.
Indicators Police DI Teacher DI
1. Due to Train Law I can buy more 2.17 NT 2 NT

products.
2. Due to Train Law I develop budget 3.71 VT 3.33 T
management skill.
3. Due to Train Law I can buy stock 4.13 VT 2.5 T
goods.
4. Due to Train Law I can buy needs 3.46 T 2.33 NT
of my child.
5. Due to Train Law I always think 2.29 NT 3.17 T
before I buy my wants.
6. Due to Train Law I can pay the 2.08 NT 3 T
utilities on time.
7. Due to Train Law I have good 2.17 NT 2.5 T
habitat and place.
8. Due to Train Law I make decision 2.25 NT 3 T
right where we want to go.
9. Due to Train Law I can increase the 2.17 NT 2.83 T
needs of our livings.
10. Due to Train Law I can buy 1.96 NT 2.83 T
expensive things for my child.
11. Due to Train Law I financially 2.17 NT 3 T
support my child education.

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12. Due to Train Law I can buy my 2.08 NT 2.5 T
needs and wants.
13. Due to Train Law I can enroll my 2.04 NT 2.5 T
child in private school.
14. Due to Train Law I can go to the 1.86 NT 2.33 NT
mall whenever I want.
15. Due to Train Law I can buy enough 1.92 NT 2.67 T
medicine necessary.
OVERALL MEAN 2.42 NT 3.11 T
In the last table above shows that the Mean of Tax among Professionals towards
Train Law where grouped according to Position. It can be seen on the table that the effect
of train law to the Professionals with an overall mean of 2.42 and 3.11 with a quantitative
description of Not True and True in a Four point Liker Scale.
The Foregoing table shows that the effect of Train law in Professionals, according
to Police Officers they can buy their stocks goods for them and they develop their
budgeting skills. Therefore, most of the Teachers before they buy their wants they think
about it and also they develop their budgeting skills too.
According to Dr. Tullao, he believes that the newly imposed bill is not anti-poor. For
him, TRAIN law precludes everyone to have equal benefits regardless of what state of
living they currently belong to. So that we are all equal in benefits when it comes to train
law. (Yasmine Cariño, Maxine Ferrer, 2018)

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CHAPTER 5
SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS
Summary of Findings
This study determined the effects of TRAIN Law among Professionals. This was
conducted with the purpose of understanding as used for gathering data. The questionnaire
served as the instrument in gathering data. There were 6 selected teachers from Angadanan
National High School and 24 Police Officer from Angadanan were the respondents. The
enquiry was conducted during the school year 2018-2019.
In the Age of 24-28 has a highest overall mean of 2.45, which is the professional
workers can handled their allowance or salaries when it comes to Taxation
In the Sex, female respondents has a highest overall mean of 3.11 and the male
respondents has an overall mean of 2.42. According to Male Respondents, they develop
their budgeting skills. However, Female Respondents think carefully before buying their
wants.

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In the Position, teachers has a highest overall mean of 3.11 while the police officers
has an overall mean of 2.42. Both teachers and police officers developed their budgeting
skills.
Teachers and Police officers are all affected in TRAIN Law and this is the way for
them to know how to budget because all commodities and goods are increasing.
Conclusions
Based on the findings the following were concluded:
Age, Sex and Position. All of them are aware in TRAIN law. They know how to
manage their budgeting skills, how to be thrifty, and mostly they think before they buy
their wants.
Age, Sex and Position. All of them are affected in TRAIN law, even the teachers
who has a salary of P22,000 below are affected too because of their daily expenses.
Recommendation
The following were recommended based on the findings/results of the study.
Professionals. Police officers and teachers need to have a program about train law
and to explain to them that the train law is not the cause of increasing price of goods. Also
some of the teachers are exempted in tax because their salary is less than 22, 000. They

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included in tax because the price of commodities are rising and there have a lot of
liabilities.
Future researchers. Future researchers must be aware on their research study and
should have interest for these so that their research study are reliable too. More so, future
researchers might consider it in a qualitative form adding other professions.
References
(n.d.). Retrieved from wikipedia:

www.en.wikipedia.org/wiki/Tax_Reform_for_Acceleration_and_Inclusion_Act
(n.d.). Retrieved from Merriam-webster: www.merriam-webster.com
(2018, march 5). Retrieved from University of Mindanao: www.umindanao.edu.ph
Contreras, A. (2018, january 30). Retrieved from Manila times :
https://www.manilatimes.net/train-law-poor/377248/
Contreras, A. (2018, january 30). The Manila Times. Retrieved from
https://www.manilatimes.net/train-law-poor/377248/
Debasish. (n.d.). economic discussion. Retrieved from
http://www.economicsdiscussion.net/economics-2/adam-smith-theory-of-
development-in-economics-main-features/4514
Lopez, S. (2017, september 23). Bitlanders. Retrieved from
http://www.bitlanders.com/blogs/an-introduction-to-the-philippines-tax-reform-for-
acceleration-inclusion-train/5583494

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Lopez, S. (2018, december 5). Retrieved from bitlanders: www.bitlanders.com
OneBadAsp. (2006, october 20). Urban Dictionary. Retrieved from
https://www.urbandictionary.com/define.php?term=Police%20Officer
vmveronica5. (2013, september 11). Urban Dictionary. Retrieved from
https://www.urbandictionary.com/define.php?term=teacher
Yasmin Cariño, Maxine Ferrer. (2018, february 22). The Lasallian. Retrieved from
https://thelasallian.com/2018/02/22/a-month-with-the-train-law-reviewing-changes-
implications-and-experiences/
Yasmin Cariño, Maxine Ferrer. (2018, February 22). TheLaSallian. Retrieved from
thelasallian Website: http://www.thelasallian.com
Yasmine Cariño, Maxine Ferrer. (2018, february 22). The LaSallian. Retrieved from
https://thelasallian.com/2018/02/22/a-month-with-the-train-law-reviewing-changes-
implications-and-experiences/

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APPENDICES
GRAMMARIAN’S CERTIFICATE
This is to certify that the undersigned has reviewed and went through all the
pages of the research paper entitled “TAX AMONG TEACHERS AND POLICE
OFFICERS TOWARDS TRAIN LAW” by Dennis L. Justo, Shiela Mae C. Padilla,
Claire Ann A. Siyang and Cris C. Fariñas, aligned with the set of structural rules that
govern the composition of sentences, phrases, and words in the English language.
Signed this ___________ of _____________________ at
___________________________________________________________________.
______________________________
Signature over Printed Name
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Appendix 2
Letter to Conduct Study
Division Of Isabela
ANGADANAN NATIONAL HIGH SCHOOL
Centro I, Angadanan, Isabela
October 16, 2018

ARDEE L. TION
PS1
Angdanan Police Station
Sir:
Warmest greetings from the Research and Planning Team of the Senior High
School Department!
The K-12 Curriculum highlights the Basic Education Program to develop
learner competencies and values in pursuing further education through research
writing. As a springboard to this, all students, in order to fulfill all academic
requirements in the senior high school, must undergo a major research activity in
his/her chosen field. Corollary to this research is the questionnaire in vouching the
proficiency of our work.
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Anent this, we, the undersigned is asking your good office to please allow us to
utilize our time on Friday (October 16, 2018) to float questionnaires. Together with us
is our Practical Research Teacher to supervise us in doing the said activity.
Thank you as we anticipate your favorable response to our request.
Respectfully yours,
DENNIS L. JUSTO SHIELA MAE C. PADILLA

ABM 12- Student Researcher ABM 12- Student Researcher
CLAIRE ANN A. SIYANG CRIS C. FARINAS

ABM 12- Student Researcher ABM 12- Student Researcher
Noted by:
CLIENT WILLIAM M. MALINAO

SHS- Teacher II/PR2 Teacher
Recommending Approval:
ROMANO C. SALAZAR
MT I (SHS)/SHS Focal Person
Approved by;
EVELYN P. JOSE
Secondary School Principal II

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Appendix 3
Research Questionnaire
Dear Respondents,
We students of ACCOUNTANCY, BUSINESS AND MANAGEMENT of Grade 12
asks for your kind cooperation through checklist that we are going to administer as a
requirement in PRACTICAL RESEARCH 2, entitled “TAX AMONG TEACHERS
AND POLICE OFFICERS TOWARDS TRAIN LAW”. The information collected for
the survey will be kept confidential.
Thank you very much for your willingness and cooperation to participate in the survey.
_________________________________________________________________________
Name: (optional) ______________________________________ Sex: Male ( )
Female ( )
Position: Teacher ( ) Police ( ) Age: _______
Direction: Put a Check (√ ) in the column provide that corresponds to your answer.
LEGEND:
4-VERY TRUE 3- TRUE 2- NOT TRUE 1- NOT AT ALL
Indicators 4 3 2 1

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Due to Train Law I can buy more products.
Due to Train Law I develop budget management skill.
Due to Train Law I can buy stock goods.
Due to Train Law I can buy needs of my child.
Due to Train Law I always think before I buy my wants.
Due to Train Law I can pay the utilities on time.
Due to Train Law I have good habitat and place.
Due to Train Law I make decision right where we want to go.
Due to Train Law I can increase the needs of our livings.
Due to Train Law I can buy expensive things for my child.
Due to Train Law I financially support my child education.
Due to Train Law I can buy my needs and wants.
Due to Train Law I can enroll my child in private school.
Due to Train Law I can go to the mall whenever I want.
Due to Train Law I can buy enough medicine necessary.

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Appendix 4
P
O
S
I
T A
I V
A S O E.
R Q Q Q Q Q Q
G E N. Q Q Q Q Q Q Q
E Q Q 1 1 1 1 1 1
E. X. 3 4 5 6 7 8 9
S. 1 2 0 1 2 3 4 5
1 1 2 2 3 3 3 3 2 3 3 3 3 3 3 3 2 2 3 2.8
2 1 2 2 2 4 3 2 3 3 3 3 3 2 3 3 3 3 3 2.87
3 2 2 2 1 3 2 1 3 4 3 3 3 3 4 3 3 3 3 2.8
4 1 2 2 2 3 2 3 3 3 2 4 2 3 2 2 3 2 3 2.6
5 1 2 2 2 4 3 3 4 3 2 2 3 4 1 2 2 2 2 2.6
6 1 2 2 2 3 2 2 4 2 2 3 3 2 2 2 2 2 2 2.3
7 2 1 1 2 2 2 2 3 2 2 3 3 2 3 2 2 2 2 2.27
8 4 1 1 1 4 3 4 3 1 4 4 1 1 4 4 4 1 4 2.87
9 4 1 1 2 3 2 2 2 2 2 2 2 2 2 2 2 2 2 2.01
10 4 1 1 2 3 2 2 2 2 2 2 2 2 2 1 1 1 1 1.8
11 4 1 1 1 1 2 2 2 2 2 2 2 2 2 2 2 2 2 1.87
12 4 1 1 3 4 3 3 3 3 3 3 3 3 3 3 3 3 3 3.07
13 4 1 1 3 3 3 3 3 3 3 3 3 1 3 3 1 1 1 2.47
14 3 1 1 2 3 2 2 2 2 2 2 2 2 2 2 2 2 2 2.07
15 3 1 1 2 3 2 2 3 3 3 3 3 3 3 3 3 3 1 2.67
16 3 1 1 2 2 2 2 2 1 1 2 2 1 1 2 1 1 1 1.53

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Angadanan N a ti o n a l H i g h School - Senior High School Department
17 3 1 1 3 4 3 3 3 3 3 3 3 3 3 3 3 3 3 3.07
18 3 1 1 2 3 2 2 2 2 2 2 2 2 2 2 2 2 2 2.07
19 3 1 1 2 1 2 2 2 2 2 2 2 2 2 2 2 2 2 1.93
20 3 1 1 2 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1.13
21 2 1 1 1 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1.07
22 3 1 1 2 1 2 2 2 2 2 2 2 2 2 2 2 2 2 1.93
23 2 1 1 3 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1.13
24 1 1 1 2 3 3 2 3 2 2 2 2 2 2 2 2 2 2 2.2
25 1 1 1 3 2 3 3 3 3 3 3 3 3 3 3 3 3 3 2.93
26 2 1 1 2 2 2 2 2 2 1 1 2 2 2 1 2 1 1 1.67
27 2 1 1 2 2 2 2 2 2 2 2 2 1 1 1 1 1 1 1.6
28 2 1 1 3 3 4 3 3 3 3 3 3 3 3 3 3 3 3 3.07
29 2 1 1 2 1 2 2 2 2 2 2 2 2 1 1 2 2 2 1.8
30 2 1 1 3 4 3 3 3 3 3 3 3 3 3 3 3 3 3 3.07
2
. 2. 2. 2. 1. 2.
2. 2. 2. 2. 2. 2. 2. 2. 2. 1 2 1 1 9 0
OVERALL MEAN 13 63 3 17 3 27 23 4 3 3 3 7 3 7 7
Master Data

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Appendix 5
Biography
Claire Ann A. Siyang, 18 years of Age, She was born
in Centro 2, Angadanan Isabela on December 22, 2000
and she is the first daughter of Mario Siyang and Daisy
Siyang. She have only one sibling, her younger sister
Hazel Mae Siyang. She took her elementary level at
Angadanan Central School in the year of 2011-2012. She currently studying in Angadanan
National High School under Accountancy Business and Management (ABM). During her
Junior High School she became a member of the Kalayaw dance troupe and now, she is
graduate as a Senior High School Student and now she will going to continue studying as a
College Student.
Dennis L. Justo, 19 years of age. He was studying at
Angadanan National High School and he is a graduate

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under Accountancy Business and Management (ABM). And during his junior high school
he was a member of dance group called Kalayaw. Dennis Justo was born in San Juan City,
Manila on September 17, 1999. His father is Heherson Justo and his mother is Rosalie
Longakit. Until now he continue his studying in college level.
Shiela Mae C. Padilla, is the youngest child of Rolly
G. Padilla and Rodelyn C. Padilla. Living in Centro
Uno, Angadanan Isabela and She was born on
December 21, 2000. And now she’s 18 years of age
and studying in Angadanan National High School as
Grade 12 student under Accountancy, Business and Management (ABM). She is
graduating student of Senior High school and she will going to continue her college level.
Cris C. Fariñas, is living in Ezperanza, Angadanan Isabela. He is 18 years old.
Currently studying at Angadanan National High School. And now he is graduate as a
Senior High School Student under Accountancy, Business and Management (ABM). Until
now he will continue her college level.

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THE PROBLEM AND ITS BACKGROUND

Government Code of 1991 (Republic Act 7160). (Lopez, Bitlanders, 2017)

Tax among Teachers and Police Officers towards TRAIN Law 1

annually. (Lopez, Bitlanders, 2017)

believe would benefit the whole nation.

Tax among Teachers and Police Officers towards TRAIN Law 2

Sstatement of the Problem

Specifically, it sought to answer the following:

1. What is the profile of the respondents in terms of:

according to select demographic variables?

Significance of the Study

The result of this study will be beneficial to the following.

the train law is good in their life.

Tax among Teachers and Police Officers towards TRAIN Law 3

law in life of professionals.

Scope and Delimitation

professionals (Teachers and Police Officers).

Tax among Teachers and Police Officers towards TRAIN Law 4

The following terms were defined conceptually.

taxpayer (an individual or other legal entity) by a governmental organization in order to

fund various public expenditures. (Merriam-webster, n.d.)

Tax among Teachers and Police Officers towards TRAIN Law 5

as their students. (vmveronica5, 2013)

REVIEW OF RELATED LITERATURE

productivity of labor. The productivity of labor depends upon technological progress

remarkable feature of Smith’s account of division of labor is pointed by Prof.

Tax among Teachers and Police Officers towards TRAIN Law 6

factor in economic progress”.

Division of labour increases the productivity of labour through specialization of tasks.

introduction of various methods of production.

not the poor. (Contreras A. , 2018)

going to be implemented by the Department of Social Welfare and Development (DSWD)

through the unconditional cash transfer (UCT) program (Contreras A. , 2018).

Tax among Teachers and Police Officers towards TRAIN Law 8

In an attempt of President Rodrigo Duterte to drastically change the Philippine tax

will also be imposed. (Yasmin Cariño, Maxine Ferrer, 2018)

down TRAIN’s benefits and aftermath following its initial implementation.

Tax among Teachers and Police Officers towards TRAIN Law 9

fructose corn syrups will be charged P12.00 per liter.

Experiencing post-TRAIN changes

transportation methods like jeepneys and buses.

Tax among Teachers and Police Officers towards TRAIN Law 10

less food to save up for transportation,” she lamented.

have been expressed as to whether or not higher pricing is enough to discourage

Tax among Teachers and Police Officers towards TRAIN Law 11

people to be healthier citizens,” he expounds.

TRAIN Law focus. Discourses have been exchanged as social media is

perspective, Tullao (2018) reveals there is indeed an underinvestment in infrastructure,

improvements in the human capital—education,” Tullao adds on how the government

should prioritize allocating the generated income from TRAIN law.

Tax among Teachers and Police Officers towards TRAIN Law 12

growth this 2018. (Yasmine Cariño, Maxine Ferrer, 2018)

taxes (VAT). (Yasmine Cariño, Maxine Ferrer, 2018)

It can also be observed likewise in the University of the Philippines-Diliman

regular prices. (Yasmine Cariño, Maxine Ferrer, 2018)

Statistics have also been provided by IBON Foundation, an independent research

group which aims to inform Filipinos about socio-economic implications in Philippine

Tax among Teachers and Police Officers towards TRAIN Law 13

and those with fixed income.

Tax among Teachers and Police Officers towards TRAIN Law 14

majority of Dabawenyos, as 8 in 10 people surveyed said they were aware of the

necessarily in favor of it. (University of Mindanao, 2018)

Signed this _ of ___________ at