Revenue Enhancement Activities of the Barangays in the City of

Tanauan
Jonathan M. Montealto, Amery Joyce G. Fajilan, Roneth P. Peolino, Karel Angela M. Tañamor,
and Mrs. Ana M. Sacayanan
Batangas State University, the National Engineering University JPLPC-Malvar
jonathan.montealto@g.batstate-edu.ph; ameryjoyce.fajilan@g.batstate-edu.ph;
roneth.peolino@g.batstate-edu.ph; karelangela.tanamor@g.batstate-edu.ph;
ana.sacayanan@g.batstate-edu.ph

ABSTRACT

One optimal objective of the Local Government Unit’s public officials is to empower community
benefits. Thus, the public government should have initiatives to be able to fulfill the goals to give benefits the
community. To ascertain if it impacts the LGU’s ability to give a suitable course of action to its jurisdiction, the
competencies of the public officials must be uncovered. This quantitative and descriptive study concentrated on
the 48 Barangay Chairmen’s age, sex, highest educational attainment, and years in service and on the factors that
may influence the competency of their revenue enhancement activities in the City of Tanauan, Batangas. This was
anchored on the six (6) components of PESTEL Framework namely political, economic, social, technology,
environment and legal. After the statistical analysis, the study revealed that barangays are influenced and
challenged to provide revenue enhancement activities, which is rooted from the barriers between the
technological, environmental, and legal factors. Meanwhile, the respondents’ profile yielded no significance as
the assessed influence and competencies were specific to external factors under PESTEL rather than the impact
on the respondents themselves, implying that additional research from different perspective is recommended. This
research pursuit introduces a belief that influence, and challenges are always present when attempting to achieve
the core purpose of public service, which shows the importance of widespread participation and understanding by
member of the community and those in positions of power which requires specific skills and knowledge. Hence,
capacity building and training is the proposed course of action.

Keywords: Economic Factors, Environmental Factors, Legal Factors, Political Factors, Revenue Enhancement,
Social Factors, Technological Factors

1. INTRODUCTON ties that would drive revenue enhancement

Revenue is often associated with generating
money, which is normally produced from normal
business operations. It is typically understood to be
the sales resulting from the exchange of goods or
services for cash. It can be acquired anytime if it
follows the flow of generating income, such as in the
public sector, where revenues are understood in the
form of any monetary inflows into the local
government's treasury that are made to cover
government expenses. Local governments usually
receive funding from inter-governmental revenue,
property taxes, utility revenues, sales taxes, loans,
and other sources. Exploring the bottom line, in
barangays, generating income is essential to meeting
the community's basic needs; hence, they typically
accomplish this by levying taxes on businesses
operating within their boundaries.
Mikesell (2021) defined public revenue as the
cash that the government collects from various
sources, such as taxes, fees, and charges, and which
is used to pay public expenditures. When it comes to
producing income, the capacity to pay concept is at
the core of government policy; therefore, a
barangay's ability to ensure that it carries out activi-
might be hampered by a number of significant
variables.
The unlimited wants of the local government
units to receive funding from the national
government could not always be satisfied since
the resources are scarce, limited, or allotted to
much more important activities; as such, they
need to produce their own by other means.
Diokno-Sicat et al. (2020) implied that managing
local assets can increase LGU revenues without
increasing taxes, where improved asset
management is important as both a potential
source of revenue and a means of financing
expenditures for development projects. In
relation to this, revenue enhancement allows for
the determination of several aspects that impact
the competencies of local government unit
officials in order to achieve progressive
outcomes in planned operations. Hence, given
the vague considerations of this matter, it is
always susceptible to the critical and strategic
management of officials towards their local
assets to make use of the general purpose of
revenue enhancement to assist future project.
 Moreover, LGU public officials were given the officials, which narrowly the numerical data can
more challenging task of developing and possibly justify by means of pragmatic
implementing revenue-generating initiatives. interpretation.
According to Section 7(a) of Republic Act No. 7160
or known as the Local Government Code of 1991, Respondents of the Study
an income must be enough to provide for all required The respondents of the study are the barangay
government facilities and services, as well as chairmen of the City of Tanauan. The study
specific functions corresponding with the size of the participants are 48 barangay chairmen as the
population. Understanding the concept will civilize researchers anticipated that they would provide
a competent strategic action by means of application pertinent data for the study. This was limited to non-
of streamlined principles to the problem. Moreover, barangay captains, financial officers, non-financial
Section 305 (c) of the same Act provided that local officers, barangay secretaries, and non-barangay
money is generated only from sources specifically secretaries since the topic is very specific to its
permitted by law or ordinance, and its collection target respondents.
must always be duly recognized.
Sampling Design
In this light, the LGU bridges the fiscal gap
The researchers targeted responses from the total
between their capacity to raise revenue and several
population of 48 Barangay Chairmen in Tanauan
factors that might affect their ability to fulfill their
City, Batangas. Thus, no sampling design was
objectives. According to research produced by the
utilized.
Philippine Institute for Development Studies, which
was laid out by Ordinario (2020), local government
Data Gathering Instrument
units (LGUs) can leverage their assets to generate
The researchers used a researcher-made survey
additional cash for various public services. The
questionnaire, which consisted of two (2) parts, to
competencies of LGUs are classified not solely
gather the information that supports the objective of
based on their nature but also by the public officials
the topic. The first part of the questionnaire dealt
who govern the community with their decisions on
with the demographic profile of the respondents,
implementation and strategic action towards their
namely age, sex, highest educational attainment,
proposed projects. Prior to the internal and external
and length of service.
elements of the LGU structure, it should be suitable
Additionally, the second part comprised
to detect any issues and concerns in connection with
statements that focused on the assessment of
the barrier that hinders their competencies to raise
Barangay Chairmen on factors under the PESTEL
revenue. In this study, the researchers will assess the
framework that may influence them and/or the LGU
competencies of Local Government Units
in its revenue enhancement activities. PESTEL is an
specifically the barangay chairmen to understand
acronym for political, economic, social, technology,
their diverse strategy for raising revenue amidst
environmental, and legal factors. Also, in the
several factors that influence their course of action
second part, respondents were asked to rate each
in conformance its beneficial interest to the
community on top of breakthrough and or crisis. item using four (4)-point Likert rating scale. Each
variable has six (5) statements which the
respondents may respond to depending on the
2. METHODOLOGY frequency of their actions. The researchers used the
following mode and interpretation to show the
equivalence of each item.
Research Design
The researchers used quantitative and descriptive
Responses Mean Verbal
methods as the study required various perspectives
Ranges Interpretation
and accurate information from the respondents,
4 3.50 – 4.00 Strongly
which such methods could only support. Hence, the
Agree/Highly
researchers collected the data through a survey
Influential
questionnaire, in which responses were subjected to
3 2.50 – 3.49 Agree/Influential
description and firm interpretation. Using the
2 1.50 – 2.49 Strongly
Analysis of Variance, the pulse of the local
Disagree/Least
government unit officials was measured following
Influential
the requirements that this study had set. Since the
1 1.00 – 1.49 Disagree/Not
goal of this research is to understand and know
Influential
seriously the competencies of local government units
Meanwhile, the researchers assured that the data
in raising revenue guided by the factors that they may
they have collected were treated with utmost
encounter every time, the researchers believed that
confidentiality pursuant to the Republic Act 10173
this method would be effective and efficient to
also known as the Data Privacy Act.
collate the pulse of different local government unit
Data Gathering Procedure
To uncover the topic competently, the researchers
conducted in-depth research by reading books,
journals, cases, and related studies on the factors that
may influence the competency of the LGU to raise
revenue, which led them to discover the concept of
six (6) factors under the PESTEL framework. The
researchers conceptualized their research questions
by outlining the possible significance that this study
may have and generating the objectives that may
serve as the backbone of this research pursuit.
Subsequently, the researchers made a preliminary
draft of the survey questions and handed them over
to their thesis adviser for corrections and
suggestions. The questions focused on the
assessment of factors that may influence the
competency of local government unit officials in the
City of Tanauan on revenue enhancement and
highlighted how government officials competently
recognize and acknowledge the value of raising
revenue.
Furthermore, with the guidance of the adviser and
the panel of examiners, the validated questionnaire
was then tested for reliability. The pre-survey, which
was conducted face-to-face with 15 barangay
chairmen at the City of Sto. Tomas, Batangas, from
the 2nd to 9th days of August 2023. The retrieved
data from the pre-survey was then tabulated and
forwarded to the thesis statistician. After the testing,
the Cronbach Alpha was computed at 0.84 with a
reliability level of "good," which implies that the
research instrument was reliable. Moreover, upon
knowing the reliability of the instrument, the
researchers proceeded with the actual survey.
Additionally, the researchers sought the approval
and consent of the city mayor in the distribution of
the validated, tested, and reliable survey
questionnaire to the 48 barangay chairmen in
Tanauan City, Batangas. Considering the
geographical area of Tanauan City, the time
allocation and availability of the barangay chairmen,
and the researchers’ internship, they strategically
divided the 48 barangays into four (4). This is to have
a fast pace of distributing the research questionnaire
while lowering the cost of transportation used, thus
decreasing expenditures.
The researcher only distributes the research
questionnaire every Monday and Friday, as there is
free time available. The actual survey lasted from
August 26 until October 23, 2023. After the retrieval,
the results were then tallied, tabulated, and
forwarded to the thesis statistician. This is to
determine, analyze, and interpret the results.
Statistical Treatment of Data
In analyzing the survey results, frequency and
percentage, weighted mean, Brown Forsythe test,
and Mann-Whitney U test were used as the study’s
statistical instruments. This was utilized to generate
the accurate results necessary for detailed interpretat-
-ion.
Frequency and Percentage. These were used to
present the demographic profile of the respondents
in terms of age, sex, highest educational attainment,
and length of service.
Mean and Composite Mean. These were used to
interpret the assessment of the Barangay Chairmen
on the influence of the factors included in the
PESTEL framework on their competencies to raise
revenue.
Brown Forsythe Test. This was used to
determine if there is a significant difference
between the Barangay Chairmen’s assessment on
the factors that influence revenue enhancement
when grouped according to profile variables except
sex.
Mann Whitney U Test. This was used to
determine if there is a significant difference in the
respondents’ assessment on the factors that
influence revenue enhancement when grouped
according to profile variables sex.
Ethical Considerations
For ethical purposes, the researchers asked the
respondents for support and time to participate in
the survey. A short overview of the goals of data
collection was performed as part of the academic
requirements. The researchers also assured them
that their participation was voluntary and that they
had the right to withdraw from any successful data
collection at any point under pressure or fear of
reprisal. All details and views from the respondents
were anonymous. No documents from the survey
showed the names of the respondents or their
establishments. The 2012 Data Privacy Act was
respected accordingly to protect privacy. Data
processing was handled confidentially. The
researchers secured the full consent of the
participants.
3. RESULTS AND DISCUSSIONS
This chapter covers the presentation of the data
gathered through the survey, the analysis of every
consolidated finding, and the interpretation of the
indicated results.
1. Profile of the Respondents
The succeeding tables present the demographic
profile of the Barangay Chairmen in Tanauan City,
Batangas. These specifically provide the age, sex,
highest educational attainment, and length of
service of the respondents.
1.1 Age. Table 4.1.1 presents the profile of the
respondents in terms of their age. This was
determined and interpreted using frequency and
percentage.
Based on the table below, majority of the
respondents fall in the age bracket of 42 – 57, which
has a frequency of 20 and a percentage of 42.
 Table 4.1.1
Distribution of Respondents in terms of Age
Age Frequency Percentage
26 – 41 06 012
42 – 57 20 042
58 – 67 15 031
68 Above 07 015
Total 48 100
It was followed by the age bracket of 58 – 67,
which has a frequency of 15 or a percentage of 31.
Meanwhile, ages 68 and above garnered a frequency
of seven (7) or a percentage of 15 and ages between
26 – 41 had a percentage of 12 with a frequency of
six (6).
Results revealed that most of the barangay
chairmen in Tanauan City, Batangas, had already
acquired not only the knowledge but also the
experience of leading certain groups of people.
Analysis may be linked to the idea that as one ages,
he or she will be able to face various life challenges,
which may teach them lessons. Additionally, as
observed, mostly people who run for office are those
at the age where they already have family or have
enjoyed a certain career in their life.
Additionally, C. Cruz et al. (2017) state in their
research that the reason why most of the elected
officials are of middle age is that older citizens or
citizens that have been living a long time in the
community tend to be more interested in local
politics and thus more likely to vote for the same age
group of specific candidates.
1.2 Sex. The profile of the Barangay Chairmen in
terms of sex was determined. Table 4.1.2 presents
the data collected using frequency and percentage.
Table 4.1.2
Distribution of Respondents in terms of Sex
Sex Frequency Percentage
Male 40 083
Female 08 017
Total 48 100
As gleaned from Table 4.1.2, 40, or 83 percent,
of the respondents were male, while the remaining
eight (8), or 17 percent, were female. The data may
be linked to the observation that even during the
election process, men and women are
disproportionally represented. It does not seem to
necessarily be anti-sexual prejudice since
orientation is still prevalent, but perhaps as a result
of men and women's choices to run for a position,
that varies. Furthermore, it may be inferred from the
facts above that men are more likely than women to
be interested in entering politics because it could be
presumed that men have what it takes to lead a
particular group of people. This may also be
affirmed by the notions of many that men were more
adept at handling complicated responsibilities.
In a 2017 study on gender equality in local
government, Belgrade conducted a thorough
analysis of the factors underlying the disparities in
the representation of two sexual orientations in the
public sector. According to his research, women
only make up 14% of the population in 29
municipalities. This is because, during election
seasons, the majority of applicants are men, a
phenomenon that may be outside the purview of the
local election committee. On the other hand,
considering decision-making and the degree of
authority held by both genders. Additionally, he
discovered that control over a particular decision is
inevitably disproportionate because men are more
likely to hold higher positions.
1.3. Highest Educational Attainment. The highest
educational attainment of the 48 Barangay
Chairmen in Tanauan City, Batangas was
determined. Data gathered were interpreted using
frequency and percentage as presented in Table
4.1.3.
Table 4.1.3
Distribution of Respondents in terms of Highest
Educational Attainment
Highest Frequency Percentage
Educational
Attainment
Elementary 02 004
Graduate 09 019
High School 06 012
Graduate 31 065
Vocational
Graduate
College Graduate
Total 48 100
As can be gleaned from the table above, 31 or 65
percent of the respondents are college graduates.
This was followed by those who are high school
graduates, with a frequency of nine (9) and a
percentage of 19. Moreover, six (6) or 12 percent of
the barangay chairmen are vocational graduates,
while two (2) or four (4) percent are elementary
graduates.
Given that most barangay chairmen in Tanauan
City, Batangas, have college degrees, it can be
assumed that they have a greater understanding of
the planning, implementation, and assessment of the
projects of the local government units. These data
could have a positive effect on the community
because the barangay chairmen have received
extensive training, leading to more effective
management techniques that will eventually benefit
the community. Therefore, educational attainment
is one important factor before entering politics, as it
will give an elected official an edge in the extensive
service they can provide.
To support the claim, Ignacio (2019) mentioned that
educational attainment has been acknowledged and
plays the most critical role in every decisive
moment. He further communicated that the compet-
-ency assessment is still observable externally, as
are the qualifications of those who are elected. This
is also strengthened by the conclusion made by
Tandoc-Juan et al. (2019) and Noble-Nur (2019)
that educational attainment is a strong predictor of
the choice of preferences for a politician. Someone
who has finished his or her education is preferred,
for they are imbued with the relevant knowledge,
skills, and attitudes necessary for a leader. Though
this is not an undervaluation of those who didn’t
finish their education, the literature may reveal that
in today’s generation, educated politicians are on
top of the list as they have the knowledge and skills
to provide an extensive solution to the problem.
Supported further by Donn-Ignacio (2019), who
specified in his journal that a certain level of
education should be a requirement for elected
officials. This seems very practical, as many believe
that for a person to be an effective leader, they
should at least be a college graduate since they have
to deal with different challenges. Similarly,
Mascarenas (2016) and Dumlao (2016) state that a
person who is educated is more positive towards
challenges and more receptive to new ideas and new
ways as compared to those with low-level
education.
Moreover, as stated in Section 3 of the Batas
Pambansa BLG, 222, otherwise known as an act
providing for the election of barangay officials and
for other purposes. Qualification in the barangay
election is that at least no person shall be eligible to
be a candidate as barangay official unless he is a
citizen of the Philippines, a registered voter, and an
actual resident of the barangay for at least six (6)
months immediately before the preceding election
and is at least twenty-one (21) years of age, who can
read and write, and who is not otherwise
disqualified by the existing laws.
1.4 Length of Service. The Barangay Chairmen’s
profile in terms of length of service was also
identified. Data gathered were presented and
interpreted using frequency and percentage.
As shown in Table 4.1.4, out of 48 Barangay
Chairmen, 26 or 54 percent of them had been in
service for more than seven (7) years. This was
seconded by 15 or 31 percent who had been in
service for five (5) to six (6) and remaining seven
(7) or 15 percent had been in service for three (3) to
four (4) years.
Table 4.1.4
Distribution of Respondents in terms of Length
of Service
Length of Frequency Percentage
Service
3 - 4 Years 07 015
5 – 6 Years 15 031
7 Years above 26 054
Total 48 100
Findings of the study may be linked to the
several postponements of local government
elections during the past years, which provided for
a longer term of office for many. This may also
imply that the majority of people in the area think
that barangay officials who have held office for
multiple terms are trustworthy candidates for public
office because they have more substantial
experience and superior managerial skills. In
connection with this, De Loyola (2023) ascertained
that when educational attainment is not met, people
tend to base their decisions on experience and length
of service when it comes to choosing the elected
officials.
Moreover, as stated in Section 43(a)(b) of
Republic Act No. 7160, otherwise known as the
Local Government Code of 1991, the term of office
of the elective officials shall be three (3) years. No
local elective official shall serve for more than three
(3) consecutive terms in the same position in their
barangay. Hence, voluntary renunciation of the
office for any length of time shall not be considered
an interruption in the continuity of the service for
the full term for which the elective official was
elected.
2. Respondents’ Assessment on the Influence of
PESTEL on their Revenue Enhancement
Activities
The succeeding tables present the respondents’
assessment of the external factors that may
influence their revenue enhancement activities.
Thus, it covers factors such as political factors,
economic factors, social factors, technological
factors, environmental factors, and legal factors.
2.1. Political Factors. Table 4.2.1 presents
the respondents’ assessment of their revenue
enhancement activities as influenced by political
factors. The data gathered were interpreted using a
weighted mean and a composite mean.
The respondents strongly agreed that the
barangay’s leadership actively supports and
promotes revenue enhancement activities, as it
garnered a 3.71 weighted mean. This implies that
the local government units in the city of Tanauan
actively support and highly perform the initiatives
towards activities to raise revenue to help and not
cause hindrance to boost the growth of the
economy. Thus, the notion connects to the
statement, which specifies that LGUs can support
the needs of the community even beyond what the
law allows by creating ordinances that put
initiatives into different ideas regarding revenue
enhancement activities.
Table 4.2.1
Respondents Assessment in their Revenue
Enhancement Activities as Influenced
by Political Factors
 Volcano on January 12, 2020, where the City of
Weig Verbal Tanauan was also affected by the natural
Item Statement hted Interpret phenomena. Lastly, there is the spread of an
Mean ation infectious disease known as COVID-19 that affects
1. The barangay’s revenue the lives of many people and drastically lowers its
enhancement activities are
supported by the local Strongly capacity to improve its economic ability to provide
3.60 for the needs of their respective barangays, together
government’s existing Agree
policies and regulations. with a tight budget until 2023. Thus, it is a
challenging reality to adapt to the continuous
2. The barangay’s political
stability positively impacts changes of a commanding leader in order to
3.35 Agree
revenue generation efforts. address the recurrence of unwanted circumstances
that might have harmful effects on the community.
3. The execution of revenue
enhancement activities in The claims are supported by the findings of the
the barangay has been easy study conducted by Altun (2016) on the effect of
with its strong 3.46 Agree political stability and governance on economic
collaborations with other
government entities. development, which reveal that political stability is
in the early stages for the strategy to work but with
4. The barangay effectively enough room for peaceful political adaptability to
advocates for favorable tax rising changes in interests in the future. They note
Strongly
and fee structures to 3.58
Agree that there is no single path to growth. Additionally,
enhance revenue.
Moffat et al. (2021) state that revenue enhancement
5. The barangay’s leadership strategies can be used to increase revenue in rural
actively supports and
promotes revenue 3.71
Strongly municipalities. The study found that political
Agree stability is one of the factors that can contribute to
generating projects.
revenue enhancement if power is well distributed.
Highly Similar to Al Arif (2020), which implies that the
Composite Mean 3.54 Influenti
al
government should increase political stability to
accelerate growth.
It was supported by Republic Act 7160,
otherwise known as the Local Government Code of Hence, with a computed composite mean
1991, which indicates that barangay chairmen are of 3.54, barangay chairmen assessed political
responsible for promoting and supporting revenue- factors as highly influential on the revenue
generating projects in their respective barangays. enhancement activities in their respective
barangays. This may be associated with the
Collectively, Horvat et al. (2019) state that the observation that initiatives from the city
effects of the global financial crisis on local government were a big factor in being able to
government have made it more transparent in the provide service delivery, as if they failed to do so,
use of public resources. A local community must the political difference could be used as a barrier to
have revenue for its own operations and be implementing such activities. Moreover, during the
financially independent in order to complete all survey conducted by the researchers, the majority
responsibilities in a given calendar year. This of the respondents still must try to improve their
implies that it must establish a funding plan, i.e., a strong relationship with their local government
plan of action for the coming year. Since the local units to further increase their political ties in terms
government is limited to what the law allows, all of providing revenue enhancement initiatives. It is
revenue and expenditures must be based on it in in order to avoid political instability, as this may
order to comply with the law. occur from changes over time. Nonetheless,
Meanwhile, with the lowest computed weighted political support helps barangay chairmen at least
mean of 3.35, the respondents agreed that the to surpass the challenges of having the right to
barangay’s political stability positively impacts proper distribution of power by the local
revenue generation efforts. One of the ways to meet government in order to implement certain activities
the community’s needs for revenue boosters is by that can lead to revenue enhancement in their
having stable political traits. The data shows that the distinct barangays.
barangay chairmen may have encountered changes In order to do this, Batley and Mcloughlin
in the past 5 years relatively on the next level of (2015) supported the claims that the political
political unit, which is the city government. The interests, incentives, and institutions can all have
significant event that happened in the past 5 years an impact on the quality of public services. It is
changed the way of living, specifically in December typically generic, examining the effects of political
2019, when an infectious disease spread in different context as though all services behaved similarly
countries, which affected the economy in terms of under the same conditions. Similarly, in the
tourism. It was followed then by the eruption of Taal concept of policy circles, "service delivery" is
frequently referred to in aggregate, as if it addressed Pettinger (2021) supported this with his concept
shared challenges of politics and performance, which states that increasing economic well-being
regardless of sector, in order to generate income for through higher real incomes and other welfare
the community. indices such as improved literacy, better
2.2 Economic Factors. The respondents’ infrastructure, lower poverty, and better health
assessment on influence of economic factors on their care necessitates political stability, investment,
revenue enhancement activities was also determined. and a collaborative effort of public and private
The data gathered were interpreted using a weighted sectors will provide better sustainability for the
mean and a composite mean. delivery of community needs. The good the
Table 4.2.2 reveals that, with the highest economic sector of one community, the better it
computed weighted mean of 3.73, barangay can provide to boost such area that would lead to
chairmen in Tanauan City, Batangas, strongly agreed generate more revenue to find community by being
that the revenue enhancement activities implemented self-efficient. Similarly, Balbacal (2021) in his
by the barangay have positively contributed to the study on the sustainability of local economic
economic development of the community. This enterprises, he recommended that enhancing more
implies that the different initiatives and actions of the the contributions of certain revenue activities will
barangays in their community directly impact the deal positive response to economic development of
growth of their own community's economic the barangay.
development, which can lead to high revenue Further, with the lowest weighted mean
collections to support and establish economic well- computed at 3.29, respondents agreed that the
being and increase quality of life. barangay government actively collaborates with
external stakeholders, such as businesses and
Table 4.2.2 financial institutions, to implement effective
Respondents Assessment in their Revenue revenue enhancement measures. This implies that
Enhancement Activities as Influenced the barangay chairmen do recognize the
by Economic Factors importance of cooperation among various
Weigh Verbal
Item Statement ted Interpr
stakeholders in their community. This may be
Mean etation associated with the fact that these stakeholders are
1. The revenue enhancement great contributors to the barangay’s revenue
activities implemented by generation; thus, the need to integrate their roles
the barangay have positively towards effective implementation of revenue
Strongly
contributed to the economic 3.73
Agree enhancement measures is a must. Additionally, as
development of the
community. specified, this covers the collaboration of the
barangays with different external outlets present
2. The barangay government
effectively manages its
within the range and distant area, such as economic
financial resources to Strongly and industrial zones, that can provide aid by
3.65
maximize revenue Agree bringing them to certain locations on the barangay.
generation. And this will have a certain impact on gradually
3. The barangay government increasing the economic development to support
has successfully attracted widely the urgent demands of the community, if
investments and businesses 3.42 only they will focus on making quality
to the area through its Agree collaborations with external outlets that assure
revenue enhancement
initiatives benefits for both parties. However, the recognition
of collaboration in this context signifies that local
4. The barangay government government units understand the importance of
regularly evaluates and partnerships with businesses and financial
adjusts its revenue
enhancement strategies 3.48 Agree institutions in revenue enhancement efforts
based on economic trends It has been supported by the study of Davis
and community needs.
(2022), where in his findings he demonstrated that
5. The barangay government both efficiency and effectiveness are crucial
actively collaborates with factors considered during the decision-making
external stakeholders, such process for engaging in regional collaboration. The
as businesses and financial
institutions, to implement
3.29 Agree study also highlighted the role of regional
effective revenue collaboration in advancing the public interest.
enhancement measures. Elected officials and local government managers
acknowledged the advantages of regional
Highly
Composite Mean 3.51 Influent collaboration, such as improved efficiency and
ial effectiveness in providing public services,
achieving economies of scale, sharing monetary
and non-monetary resources, and collectively their efforts in the community's economic well-
investing in large-scale projects. Likewise, it has being and long-term growth.
been supported by Pettinger (2021), who 2.3. Social Factors. The influence of social factors
emphasizes the need for a collaborative effort on the revenue enhancement activities of the
between the public and private sectors. barangays in Tanauan City, Batangas was also
Collaboration with external stakeholders, such as determined in the study. Data collected were
businesses and financial institutions, reflects this analyzed, interpreted and presented using weighted
cooperative approach to implementing revenue mean and composite mean.
enhancement measures and contributing to Table 4.2.3
community well-being. Respondents Assessment in their Revenue
Finally, a notably high computed composite Enhancement Activities as Influenced
mean of 3.51 denotes that economic factors are by Social Factors
highly influential on the barangays’ revenue
Weig Verbal
enhancement activities as assessed by the respective Item Statement hted Interpr
chairmen. In which the respondents assume that the Mean etation
economic factors do not hinder their capabilities to 1. The barangay’s revenue
provide effective actions towards increasing the enhancement activities are
aligned with the needs and Strongly
revenue outlet of the barangays. In simpler terms, 3.67
Agree
aspirations of the
they believed that these programs and actions were community.
successful in promoting economic growth and
prosperity. Yet, they still need to maintain a good 2. Revenue-generating
projects in the barangay
foundation for economic development, especially promote social inclusivity
by collaborating with external outlets. As it may 3.46 Agree
and community
strengthen the resilience of its policy action to participation.
further act progressively towards the aim of having
3. The positive support from
a higher return on revenue. the people in the community
Furthermore, the proactive approach adopted by has been considered a
Strongly
the barangay government in managing and strength for the barangay’s 3.56
Agree
revenue enhancement
improving economic conditions aligned with initiatives.
various economic factors underscored the
significance of these initiatives within the overall 4. Revenue enhancement
activities in the barangay
economic landscape of the barangay. These efforts 3.50
Strongly
foster a sense of community
played a substantial role in fostering economic well- Agree
pride and ownership.
being and prosperity within the community,
ensuring its long-term growth and sustainability. 5. The barangay effectively
communicates the benefits
This clear, proactive stance from the government of revenue enhancement 3.08 Agree
was instrumental in advancing the economic activities to the community.
welfare of the community and bolstering its
prospects for future development. Influent
Composite Mean 3.45
ial
This has been supported by the study of Arora
(2016), which implied that making use of resources It can be gleaned from Table 4.2.3 that, with the
available to generate funds or in their locality and highest computed weighted mean of 3.67, the
other kinds of support like asking volunteers to raise respondents strongly agreed that the barangay’s
funds, building and utilizing networks and goodwill, revenue enhancement activities were clearly aligned
and collaborations with different sectors within and with the needs and aspirations of the community.
distant areas such as industrial zones happened This alignment necessitated an inclusive and
naturally in a community that has strong ties of transparent approach, channeling the generated
vision to expand economically. Likewise, Peterdy revenue towards addressing the community’s
(2023) relates it to the broader economy and tends pressing concerns. which the community will be
to be explicitly financial in nature. In which more likely to participate and help the local
economic factors were relevant to how local government unit attain its goal of enhancing its
government units built a flexible plan to revenue outlets. It is presumed that the local
constructively reverse economic slumps, government unit elected officials in the barangay
considering influences that affected their capability are quite aware of the social needs of their
to deliberate on a course of action? The high corresponding citizens, which is an in-depth
consensus on the government's positive impact on concern. Thus, it can convey that the connection
economic development was directly linked to the between the local government unit and the citizen is
alignment of their proactive stance with these still concrete but needs to be preserved in order to
economic factors, showcasing the importance of
garner the cooperation of the community.
As asserted by Alarte (2022), in order to
effectively plan and initiate projects that will
enhance the community’s economic productivity
while addressing their felt needs, it is essential to pay
close attention to the livelihood needs of the
community. It has also been supported by Buot et al.
(2013), who provided further endorsement of this
notion by highlighting the willingness of community
members to participate as a crucial prerequisite for
developing a successful community development
plan that aligns with the idea of community
participation.
Meanwhile, with the lowest weighted mean
computed at 3.08, the respondents agreed that the
barangay effectively communicates the benefits of
revenue enhancement activities to the community.
Many people always state that communication is a
powerful tool to address concerns and provide
solutions. Thus, it needs to be strengthened further at
the barangay level. The local government unit,
despite their efforts to determine and understand the
needs of the community, still struggles to engage the
community. This may be due to the observation that
many have lost interest in their respective barangay’s
activities due to the notion that mostly those who are
close to the people working for the barangay will be
the only individuals who will benefit from such
initiatives. Hence, effective communication within
the context of revenue enhancement must involve the
implementation of clear, relevant, accessible, and
transparent messaging, along with active community
engagement to foster understanding and appreciation
of these activities.
This was supported by the study of Asuncion et
al. (2020), which emphasized the importance of local
government units (LGUs) improving their data
presentation, utilizing understandable terms, and
prioritizing transparency in dissemination of
information to enhance comprehension within the
community. It can be observed to be triggering,
which can lead to misinformation if the local
government unit fails to properly communicate. The
community should access wide information
dissemination and easy understanding of the
programs and activities with which they will be
concerned and benefit, specifically when it comes to
revenue activities, which talk about money.
In general, the composite mean computed at 3.45
reveals that social factors are influential on the
barangay’s revenue enhancement activities. The
local government units obtain support and
participation from the community by aligning the
activities and programs with the community's needs
and aspirations. This alignment actively promotes
inclusivity and encourages community participation,
especially in revenue-generating projects. During the
data collection process, the barangay chairmen’s
claim of substantial community support emerged as
a cornerstone, fostering a sense of community pride
and ownership. However, the support and
participation of the community don’t provide
assurance, as they are not concrete. The local
government units still find it hard to make their
people participatory and understand the process of
certain activities that benefit them. Thus, it is still a
challenge, and the local government units are still
encouraged to strengthen communication with their
community to easily impose activities regarding
revenue enhancement.
In a study by Bruin (2016), he emphasizes that
the component of the general environment
represents the demographic traits, norms, practices,
and values of the community's people. This concept
encompasses demographic patterns such as
population growth rate, age distribution, income
distribution, career attitudes, safety emphasis,
health consciousness, lifestyle attitudes, and
cultural obstacles. which local government may be
hampered by different social considerations in terms
of the traits of one person. Yet, it is essential to have
the support of the community to implement
activities progressively, as they are one of the key
drivers of success.
This has been supported by Adams et al. (2018),
who recommend that a coordinator or facilitator
who has positive support from the community is
essential for providing strategic direction,
supporting communities and activities, promoting
community ownership, and facilitating partnership
development, which has become the strength of the
government.
2.4 Technological Factors. Barangay Chairmen’s
assessment on the revenue enhancement activities
of their respective barangays as influenced by
technological factors was also determined. Data
gathered were analyzed, interpreted and presented
using weighted mean and composite mean.
Table 4.2.4
Respondents Assessment in their Revenue
Enhancement Activities as Influenced
by Technological Factors
Weigh
Verbal
Item Statement ted
Mean
Interpretation
1. The barangay uses technology to optimize
revenue generation for collection and
management processes to increase revenue
(e.g., centralized revenue data and integration 3.31 Agree
with payment gateways.
2. The success of revenue enhancement activities
in barangays is influenced by adopting
technological advancements, such as tourism
app, e-commerce platform for local products 3.33 Agree
and digital advertising spaces.
3. The barangay’s digital platforms and online
services contribute to revenue growth. 3.48 Agree
4. The barangay utilizes data analytics to identify
revenue enhancement opportunities. 3.44 Agree
5. The operational efficiency of barangays is
enhanced through the adoption of technology
in revenue generating initiatives, such as
digital payment systems for local services.
3.15 Agree
Composite Mean 3.34 Influential
 As presented in Table 4.2.4, with the highest
weighted mean computed at 3.48, respondents
agreed that the barangay’s digital platforms and
online services contribute to revenue growth. The
effort of the local government unit to adapt to
technological-based platforms for their service
delivery turns out to be positive in nature, as the
majority of them believe that in their corresponding
barangay they promptly implemented it, which led
them to contribute to revenue growth. It can be
projected that with the help of digital platforms and
online services, many taxes, fees, and other related
revenue outlets will speed up their collections with
accuracy, which will lessen the time duration and
improve record-keeping online.
The effort of exhibiting technological-based
services may also invite different investors, which
can provide service and revenue for both parties.
Despite the positive turnout of the respondents to
the statement, some of them still see it as not
contributing that much to their transactions and
activities. Thus, the local government needs to
strengthen its implementation so that everyone in
the sector can drive forward the changes applied in
the locality to improve service delivery.
In connection with this, the study of Canares
(2016) supports the claims in which his paper
contends to focus on the influence of ICT on local
revenue creation in Bohol, Philippines. It claims
that the use of ICT may lead to more transparent and
responsible revenue collection techniques, which
would benefit both the government and taxpayers.
However, a number of factors impact the
effectiveness of ICT adoption, including the degree
of political leadership, the nature of ICT demand,
the cost-benefit ratio, and the availability of
technical skills and resources. In order to strengthen
governance, the study proposes an ecosystem
analysis technique for assessing ICT uptake,
scalability, and use by subnational governments. It
highlights the potential of IT to enhance income-
generating mechanisms at the local level but also
emphasizes the importance of good planning and
execution to ensure success.
Technology imposed highly important notes on
how people will “adopt” and adapt” to never-ending
change. Even with the lowest weighted mean of
3.15, respondents agreed that the operational
efficiency of barangays is enhanced through the
adoption of technology in revenue-generating
initiatives, such as digital payment systems for local
services. It can be presumed that respondents
enhance their operational transactions that promote
revenue-related projects in their locality. Thus,
adoption still varies as it can change deliberately at
choice, so it suggests that the local government unit
proactively ensures that everyone is keeping up with
the technological enhancement.
Dharmaraj (2020) supported the claims as he
emphasized the positive outcomes resulting from
technology adoption. It led to more responsive
governance, as technology enabled the barangay to
efficiently address the needs and demands of its
community, making frontline services more
accessible and convenient for residents. Moreover,
embracing digital technology in revenue-
generating projects resulted in higher income for
the barangay through streamlined processes,
enhanced tax collection, and the creation of new
revenue streams.
It is further supported by Ott (2023) and
Dominguez (2022), who emphasize that
technology has the ability to reduce collecting
restrictions, notably by broadening the information
available to the government. They pointed out that
being adopted as a technologically inclined
community will help them grow and maximize
community revenue generation, leaving the
traditional manual setup.
The study's findings revealed a moderate
connection between technology and revenue
enhancement activities in the local government
unit. This is because the composite mean was
computed at 3.34, which denotes that indeed
technological factors are influential on the
barangays’ revenue enhancement activities.
Results implied that there is still a need to figure
out how the LGU can increase the adoption and
adaptation of technological aspects to improve
service delivery. It may also be presumed that some
of the local government units do not adopt and
adapt because of their lack of knowledge and
ability to put a strain on learning to keep up with
the trend. This may sound off, but this is actually
necessary, as technological changes are inevitable
in order to promote quality and quantifiable results
in terms of increasing market stands to attract
different outlets that can bring revenue.
A relevant study by Kamal et al (2015) reiterate
that the emergence of new and revolutionary
integration technologies has had a significant
impact on local government decision-making. The
technology is leading the way of the world; thus, it
is resembling to what the local should focus on.
These factors can be seen as an advantage but it
also can be considered as a threat to the LGU if they
are late to realize the effect of technological
advancement.
Thus, the claims are supported by Ocsko (2021),
who emphasizes why local government units have
a long struggle to move on to better things when it
comes to digital transformation. He said that the
old solution somehow seems more comfortable,
more familiar, and more reliable, despite all the
evidence to the contrary. All of these concerns are
entirely justified, so it makes sense that many local
government units would be reluctant to adopt new
technology in favor of sticking with the security of
well-known and reliable platforms. These worries,
however, are making councils vulnerable and
preventing them from implementing solutions that
could greatly benefit both themselves and their
constituents. These solutions include cost savings,
improved security of private information, and—
above all—better public services.
2.5 Environmental Factors. The influence of
environmental factors on the revenue enhancement
activities in the Barangays of Tanauan City,
Batangas was determined. Data gathered were
presented in Table 4.2.5 using weighted mean and
composite mean.
Local government units have played a pivotal role
in providing essential environmental resources and
initiatives to promote sustainability and protect the
natural world. With the weighted mean computed at
3.71, barangay chairmen strongly agreed that their
respective barangay focuses on ecologically friendly
revenue-generating operations, including waste
management, recycling initiatives, and the sale of
locally made eco-friendly products. Findings may be
associated with the fact that in all barangays across
the country, solid waste management has been one of
the top priorities. Additionally, this underscores the
vital role of local government units in advancing
sustainability and environmental protection,
highlighting the positive correlation between their
actions and the endorsement of eco-friendly
initiatives. It conveys that the LGUs are aware of the
impact of every project implementation that they
impose.
Table 4.2.5
Respondents Assessment in their Revenue
Enhancement Activities as Influenced
by Environmental Factors
Item Statement
1. The barangay focuses on ecologically friendly
revenue generating operations, including waste
management, recycling initiatives, and the sale of
locally made eco-friendly products.
2. Revenue-generating projects in the barangay
follow the guidelines set forth in Presidential
Decree No. 1586, also known as the
Environmental Impact Statement System, to
assess their potential environmental impacts.
3. The barangay makes efforts to preserve and
protect the environment by implementing 4R’s,
which help replenish natural resources and utilize
revenue generation initiatives.
4. The barangay’s revenue generating initiatives
promote green tourism and environmental
conservation such as sustainable farm stays,
organic and local food experiences, and
sustainable souvenirs and crafts.
5. The community exhibits a remarkable level of
awareness and support for environmentally
responsible revenue enhancement activities, such
as recycling programs and ecotourism initiatives.
Composite Mean
The highest weighted mean revealed that most of
the barangay chairmen have the knowledge to
support the programs in revenue enhancement by
strategically using appropriate solutions in conjunct-
conjunction with environmental concerns. Such
programs as waste management in conjunction with
recycling initiatives and locally made eco-friendly
products in local government will boost the increase
in accumulated revenue from one outlet by utilizing
the environmental capacity. This is reinforced by
the study of Reza Ronaldo and Tulus Suryato
(2022), which emphasizes that Sustainable
Development Goals promote the welfare of
communities globally by reducing poverty levels
through the promotion of various income-
generating activities from scratch and waste.
Additionally, these goals promote environmental
sustainability by reducing substances that pollute
the environment.
Meanwhile, even with the lowest weighted mean
of 3.08, the respondents agreed that the barangay’s
revenue-generating initiatives promote green
tourism and environmental conservation, such as
sustainable farm stays, organic and local food
experiences and sustainable souvenirs and crafts.
The results indicated that even the local government
unit is aware on different environmental factors
they still regard as slow on implementation of such
activities. It can be presumed that some local
government unit have different geographic scale
which reduce their capacity to initiate programs.
The researchers’ observation when they conducted
the survey reveals that the barangay in the City of
Tanauan are not proportionally balance as some of
its barangay has given natural landscape that can
attract tourism while others have nothing or certain.
It also affects them to implement activities such as
sustainable farm stays which can led to other
revenue outlets because of the land capacity and
nourish. Thus, there is a potential improvement on
it by further enhancing their promotion to support
and engage sustainable efforts in activities that
Weigh Verbal
promotes revenue using the land proportion and
ted
Mean
Interpretati
on
other natural resources.
Strongly
This observation is supported by the study of
3.71
Agree Arifin and Rupita (2021), in which they reiterate
that in order to overcome challenges, this
circumstance necessitates high costs and extra
3.44 Agree
coordination across institutions. Apart from the
physical condition of the land, the socioeconomic
conditions of the community have a significant
3.40 Agree
impact. Thus, the notion may be seen in the uneven
distribution of the population, the mental attitude of
the unsupportive community toward creating
3.08 Agree
infrastructure, and the people's economic activities
that are geared toward neighboring countries.
3.48 Agree
Furthermore, Ekayani et al. (2019) stated that
natural tourism activities can generate revenue that
3.34 Influential can be allocated for conservation, providing
economic benefits for local communities. Given
that tourism activities have the potential to benefit
the local economy, there is a possibility that they
could also increase awareness and participation in
conservation activities. amount needed to be paid are normally posted in
any government office, which enables anyone to
Summing all these up, with a composite mean of
have easy access to this information. This, in turn,
3.34, the study reveals that environmental factors are
provides a more efficient and effective way of
influential on the revenue enhancement activities of
delivering services to the people.
the barangays in Tanauan City, Batangas. This
implies that the LGU adheres to environmental
impact assessment with regard to their proposed Table 4.2.6
activities. The local government had been including Respondents Assessment in their Revenue
the 4R principles and green tourism in their goals, Enhancement Activities as Influenced
yet by far the most successful outcomes were by Legal Factors
achieved when implementation sometimes failed to
Weig
be monitored concisely. Local governments need to Verbal
hted
improve their competency in evaluating their Item Statement Interpret
Mea
ation
environmental standing to properly use natural n
resources in their emerging quest for revenue outlets 1. The barangay’s revenue
while bringing up conservation. At some point, enhancement activities such as
local taxes and fees, public
certain areas of the local government were aware that services and utilities are
there were no tourist attractions because of their 3.44 Agree
implemented in accordance with
geographic location. This is also one factor that RA No. 1760, also known as
affects the area's ability to produce activities relative Local Government Code of
1991.
to environmental support. Thus, local governments 2. The barangay effectively
are in need of providing reforms to further strengthen manages legal risks to avoid
their barangays. imposition of unauthorized or
excessive fess associated with
The claims are thoroughly supported by the study of 3.35 Agree
revenue-generating project in
Villamor et al. (2017), where their assessment of the accordance with RA No. 7160
challenges encountered by the respondents in Local Government Code of
1991.
governance as well as their capacity to mobilize
3. The barangay has clear and
resources was interpreted as moderately serious. It transparent procedures in place
can be seen from the data that, when it comes to the for collecting and managing
capacity to mobilize resources of the respondents to revenue from various sources in
meet challenges encountered, respondents were accordance to RA No. 9485 3.48 Agree
Anti-Red Tape Act of 2007 (e.g.,
aware that there was no tourist attraction in their leasing of barangay properties,
locality. The study also implied that some of the market and stall rentals,
places in the Municipality of Mataas na Kahoy were community-based projects).
not yet discovered and developed. Having said that, 4. In accordance to RA No. 6957
Public-Private Partnership Act
it can be seen that proper utilization of resources to the barangay’s legal partnerships
generate revenue is a beneficial factor in sustaining 3.25 Agree
and collaborations with private
community needs. sector positively impact revenue
generation efforts.
5. The barangay ensures that its
2.6 Legal Factors. The respondents’ assessment on revenue enhancement activities
their barangays’ revenue enhancement activities as such as economic enterprise,
influenced by legal factors was also determined. tourism and local attractions,
Results were analyzed, interpreted and presented comply with the legal framework 3.46 Agree
provided in Presidential Decree
using weighted mean and composite mean. No. 1445, or the Government
It can be gleaned from Table 4.2.6 that the Auditing Code of the
respondents strongly agreed that their barangay has Philippines.
quite clear and transparent procedures in place for Influenti
Composite Mean 3.40
al
collecting and managing revenue from various
The revenue sources that the local government
sources in accordance with RA No. 9485 Anti-Red
unit utilizes to sustain itself should represent the
Tape Act of 2007 (e.g., leasing of barangay
fundamental ideal of democratic systems of
properties, market and stall rentals, community-
government: fair and equal treatment. Thus, revenue
based projects).
collection and management systems used by local
The highest weighted mean computed at 3.48
government units are becoming obsolete for
may be associated with the fact that all government
collecting and managing revenue from diverse
offices are required to provide transparent and
sources. The claims are supported by Arya and Yasa
organized information on the services that they are
(2021), who reiterate that the relations between the
offering. As observed, step-by-step procedures, the
time it will take one to finish a certain transaction, national government and the regions concerning
finances, public services, and the use of natural and
the person involved, and most importantly, the amou
other resources should be regulated and implement
implemented in accordance with the legal framework
to establish justice and equity.
Meanwhile, garnering a weighted mean of 3.25,
respondents agreed that, in accordance with RA No.
6957, the barangay’s legal partnerships and
collaborations with the private sector positively
impact revenue generation efforts. This may be
linked to the fact that the local government initiatives
for partnerships and collaborations are quite small,
as they always have different legal requirements to
bond two parties in accordance with the law. Local
government needs to improve its strong ties to have
public and private collaborations to gain beneficial
interest, which can impact the growth of revenue
generation efforts. Thus, enhancing the local
government interagency for undertaking
entrepreneurial projects that use the assets of the
barangays can add value to the enrichment of the
community, both economically and financially.
Nwekeaku (2013) supports the claims in which he
reiterates that enhanced synergy among stakeholders
at federal, state, and local levels can encourage
cooperation, collaboration, and effective interaction.
He specifies that it reduces conflicts, duplication of
efforts, and resource duplication while improving
inter-agency relations and increasing revenue
projections.
In general, with a composite mean of 3.40, it can
be deduced that legal factors are influential in
barangays’ revenue enhancement activities as
assessed by their chief executives. This may be
associated with the fact that barangays cannot
implement any activities, specifically those that will
generate money, without pertinent laws as a basis or
foundation. All initiatives at the barangay level must
be aligned with the goals and objectives set forth by
the municipal or city level, if not the national
government. Additionally, this implies that LGUs
encounter minimal to maximal risk if they do not
handle external factors correctly relative to the legal
framework. It is important for the local government
to strive to study and understand different legal
frameworks to use properly in accordance with the
situation that they will face. This can develop the
competency of the local government to fully utilize
the benefits of understanding the legal factors and to
avoid circumstances that drive the performance to
failure. Thus, local government should be aware that
some legal factors are not fit in certain areas, which
causes boundaries to other categories of local
government. This has been supported by the study of
Nunn et al. (2019), in which he reiterates that the
state and local governments should adopt laws and
regulations that influence how economic activity
occurs. These include labor market laws, tax policy,
environmental restrictions, and zoning regulations.
The legal factors dealt with the lack of ability to fit
in certain areas. Some legal action doesn’t cover the
potential differences between different communities.
This interrupts the capability of one sector to adopt
and provide things because legal factors could
hinder the way they implement the action they are
proposing to take. Thus, for the economy to thrive
and living standards to rise, successful policy at all
levels of government is critical.
The table below presents the summary of the
obtained weighted mean from the external factors in
the PESTEL framework, which were previously
discussed. As presented in Table 4.2.7, respondents
assessed political factors as highly influential on
their revenue enhancement activities with a 3.54
weighted mean. This implies that the maintenance
of strong ties and communication with different
government agencies and other stakeholders is an
important factor in the barangays’ revenue
enhancement activities. This may be associated with
the fact that, through this, the benefits of such
initiatives will be much easier to feel throughout the
community.
Table 4.2.7
Summary of Composite Mean
Item Statement Weighte Verbal
d Mean Interpretatio
n
Political Factors 3.54 Highly
Influential
Economic Factors 3.51 Highly
Influential
Social Factors 3.45 Influential
Technological Factors 3.34 Influential
Environmental Factors 3.34 Influential
Legal Factors 3.42 Influential
Grand Composite 3.43 Influential
Mean
Meanwhile, both with 3.34 computed composite
mean, study revealed that technological and
environmental factors are influential on the
barangays’ revenue enhancement activities.
Findings may be linked to the fact that technological
adoption is hard when the leaders are quite in
middle age as they are more into traditional. While
in environmental the degree of geographic area
which is not distributed equally affects the barangay
to be able to have certain projects that can generate
revenue. And as time goes on, technological and
environmental factors reliably an issue to face when
it comes on delivering services, where the two
factors are interchangeable and can cause risk when
not used properly.
3. Analysis of difference between
respondents’ assessment of their revenue
enhancement activities when grouped
according to profile.
This study was conducted to assess the revenue
enhancement activities of the barangays in Tanauan
City, Batangas as influenced by the six (6) external
factors namely political, economic, social,
technological, environmental and legal. This part of
the study presents the analysis of significant
difference between respondents’ assessment on the
influence of PESTEL and their profile variables. In relation to this, Butterfill & Marianti (2014)
Table 4.3.1 presents the analysis of the respondents’ noted that relying solely on an individual's level of
assessment on the factors that influence their revenue exposure to a particular situation or circumstance is
enhancement activities and profile variable age. insufficient to determine their vulnerability. As a
Table 4.3.1 result, they stated that, more than the contributing
Analysis of Difference between Factors that factors, the assessment of an individual's capacity
Influence Revenue Enhancement and Age of and coping resources is significantly influenced by
the Respondents their age. To provide more details, they said that
regardless, it is insufficient to conclude that the
Factors F/t- p- Decision Interpre older person has experienced worse than the
valu val tation younger person, or vice versa, with regard to the
es ues
Political 0.511 0.6 Failed to Not variable being specified here. Hence, in a journal
78 Reject Significa published by Anderson and Perrin (2017), they
nt point out that the age differences in technology face
Econom 0.500 0.6 Failed to Not unique barriers to adoption, ranging from physical
ic 85 Reject Significa
nt
challenges to a lack of comfort and familiarity with
Social 1.132 0.3 Failed to Not technology.
54 Reject Significa Furthermore, Table 4.3.2 presents the analysis of
nt the differences in the respondents’ assessments of
Technol 3.084 0.0 Reject Significa
the factors that influence revenue enhancement
ogical 42 nt
Environ 0.657 0.5 Failed to Not activities and the profile variable sex.
mental 85 Reject Significa
nt Table 4.3.2
Legal 0.320 0.8 Failed to Not Analysis of Difference between Factors that
11 Reject Significa
nt Influence Revenue Enhancement and Sex of
the Respondents
Since the data are not distributed normally, the Factor F/t- p- Decisio Interp
statistician used the equality of the mean (Brown s val val n retatio
ues ue n
Forsythe) to analyze the significant difference. It can s
be gleaned from the table that no significant Politic 156. 0.9 Failed Not
differences exist between respondents’ assessments al 500 21 to Signifi
of political, economic, social, environmental, and Reject cant
legal factors and profile age. This is because the p- Econo 159. 0.9 Failed Not
mic 500 89 to Signifi
values computed at 0.678, 0.685, 0.354, 0.585, and Reject cant
0.811, respectively, were all found to be greater than Social 119. 0.2 Failed Not
the 0.05 level of significance; thus, the null 000 48 to Signifi
hypothesis was rejected. However, in terms of Reject cant
Techn 154. 0.8 Failed Not
technological factors, the computed p-value of 0.042 ologic 500 77 to Signifi
is less than the 0.05 level of significance; thus, the al Reject cant
null hypothesis was rejected and a significant Envir 154. 0.8 Failed Not
difference exists. This may be associated with the onmen 00 66 to Signifi
tal Reject cant
observation that today, with the rampant use of
Legal 156. 0.9 Failed Not
technology, it is very evident that most of a man’s 500 22 to Signifi
activity may be done effectively and efficiently Reject cant
online or through the use of various products of The table above provides data about the
technological advancement. However, despite this summary of significance differences focusing on
fact, it is also unconcealed that the use of technology sex. The Mann-Whitney U Test reveals that the
is quite challenging to others, especially the elders, assessment of the respondents’ sex on revenue
who have been used to the traditional way of doing enhancement activities in terms of political factors
business. Additionally, Scheffe shows that in terms (FBF = 156.500, p = 0.921), economic factors (FBF
of technological factors, ages 26–41 (M = 3.6333) = 159.500, p = 0.989), social factors (FBF =
got the highest mean score, followed by ages 58–67 119.000, p = 0.248), technological factors (FBF =
(M = 3.4267) and 42–57 (M = 3.2500). It only means 154.500, p = 0.877), environmental factors (FBF =
to say that the influence of technology on revenue 154.000, p = 0.866), and legal factors (FBF =
enhancement has the greatest impact on respondents 156.500, p = 0.922) are not significantly different.
ages 26–41. However, in its overall term, it may be Hence, the result failed to reject the null hypothesis,
assumed that barangay chairmen's influence is not which indicates that there was no significant
dependent on their age or level of exposure to an difference in the assessments of the respondents
environment where challenges exist. when grouped according to sex. This could imply
that there are no disparities between sexes in the upon education, will adjust to or is at least capable
number of challenges and the influence of external of trying to adjust to the environment, i.e., education
factors faced by barangay chairmen. Their degree of brings about a change in the behavior of a person
evaluation in this regard is still based on the extent toward the environment. This concept applies
and accountability of their work. This could also equally well, even to a leader. Upon education, the
allude to the fine line separating the recognition of leader will try to adjust to his or her followers, and
difficulties from their resolution. The community this brings about a change in the leadership behavior
continues to hold the view, according to Prasuna of the leader.
(2021), that women in leadership roles are more Lastly, Table 4.3.4 provides the data related to the
likely to be underestimated. Moreover, will women assessment of significant differences focusing on
be able to lead if they are given the opportunity to length of service, in which the Brown Forsythe Test
speak up? Regarding the evaluation of impact, the was utilized. It can be gleaned from the table that
researchers could utilize Prasuna's claim to contend the assessment of the respondents’ highest
that, just as women's capacity to lead is not educational attainment on revenue enhancement
significantly different from a man’s, neither is their activities in terms of political factors (FBF=0.849,
assessment of the difficulties and impact of external p=0.443), economic factors (FBF=0.905, p=0.395),
factors under these variables. Moving social factors (FBF=0.836, p=0.444), technological
forward, in Table 4.3.3, the statistician used the factors (FBF=0.459, p=0.642), environmental
Brown Forsythe Test to determine the difference factors (FBF=0.598, p=0.555), and legal factors
between respondents’ assessment and their profile (FBF=3.219, p=0.057) are not significantly
variable highest educational attainment. Findings of different. Hence, the result failed to reject the null
the study reveal that the assessment of the hypothesis which indicates that there was no
respondents’ highest educational attainment on significant difference in the assessments of the
revenue enhancement activities in terms of political respondents when grouped according to length of
factors (FBF=0.587, p=0.656), economic factors service.
(FBF=1.401, p=0.276), social factors (FBF=1.943, Table 4.3.4
p=0.163), technological factors (FBF=0.377, Analysis of Difference Analysis between
p=0.773), environmental factors (FBF=1.063, Factors that Influence Revenue Enhancement
p=0.454), and legal factors (FBF=0.467, p=0.712) and Length of Service of the Respondents
are not significantly different. Hence, the result Factors F/t- p- Decision Interpre
failed to reject the null hypothesis, which indicates valu val tation
that there was no significant difference in the es ues
assessments of the respondents when grouped Politica 0.84 0.4 Failed to Not
l 9 43 Reject Significa
according to their highest educational attainment. nt
This may be a link to explain why a barangay Econo 0.98 0.3 Failed to Not
chairman’s educational background will not be used mic 5 95 Reject Significa
as an excuse to avoid facing the difficulties that come nt
with their job. Since barangay officials must Social 0.83 0.4 Failed to Not
6 44 Reject Significa
persevere through many hardships in order to uphold nt
their fundamental role as public servants, obtaining a Technol 0.45 0.6 Failed to Not
degree may not guarantee that obstacles won't be ogical 9 42 Reject Significa
encountered. nt
Enviro 0.59 0.5 Failed to Not
Table 4.3.3 nmenta 8 55 Reject Significa
Analysis of Difference between Factors that l nt
Influence Revenue Enhancement and Highest Legal 3.21 0.0 Failed to Not
Educational Attainment of the Respondents 9 57 Reject Significa
nt
Factors F/t- p- Decision Interpretat The data shows that the number of years that the
values valu ion
es
barangay chairmen have served has nothing to do
Political 0.587 0.65 Failed to Not with the influence of the external factors that they
6 Reject Significant
Economic 1.401 0.27 Failed to Not are observing and implementing in terms of
6 Reject Significant collaboratively accessing revenue enhancement
Social 1.943 0.16 Failed to Not
3 Reject Significant activities. These results from the testing of
Technolog 0.377 0.77 Failed to Not significant differences may be because of the
ical 3 Reject Significant
Environm 1.063 0.45 Failed to Not disaggregated number of respondents when grouped
ental 4 Reject Significant
according to profile, which is justified by the data
Legal 0.467 0.71 Failed to Not
2 Reject Significant presented in this chapter, and the several variables
To support the claims, Kotur (2014) said in his that may weaken the distinction of the actual
article that education is nothing but an adjustment to difference per assessment. However, it is never
the environment. It implies the concept that a person, denied that all possibilities remain and that further
research using different approaches is hereby
recommended to support the findings of this study in
terms of the significance of the respondents’ profiles
and their assessment of the influence of several
external factors under PESTEL.
4.Proposed course of action to develop an
enhanced revenue enhancement activities or
program for the barangays
The researchers conducted this study to assess
the influence of various external factors, specifically
those included in the PESTEL framework, on the
revenue enhancement activities of the barangays in
Tanauan City, Batangas, as determined by the
barangay chairmen. After a long process of obtaining
the required data from the administered
questionnaires and making analyses and
interpretations of the data, the researchers arrived at
some courses of action addressing the concern areas,
namely political, economic, and technological
factors, to develop enhanced revenue enhancement
activities for the barangays in the research locale.
4. CONCLUSIONS
Based on the afore-mentioned summary and
findings of the study, the following conclusions
were drawn.
1.The majority of the barangay chairmen in
Tanauan City, Batangas are ages 42-57, male,
college graduates, and have been in a service for
more than seven (7) years.
2.The respondents assessed political and economic
factors as highly influential, while social,
technological, environmental and legal factors were
as influential on the barangays’ revenue
enhacement activities.
3.A significant difference only exists between
respondents’ assessment on technological factors
and profile variable age.
4.Capacity building and training are suggested to
develop improved revenue enhancement activities
or programs for the barangays.
5. RECOMMENDATIONS
Based on the determined findings and
conclusions, the following recommendations were
presented.
1.It is recommended that local government units
prioritize finding a way to generate revenue by
maximizing the use of their resources. The
conduct of more conducive capacity building and
training may help the LGUs develop defensive
strategies so that their susceptibility to any
challenges will be reduced. Additionally, the
maximization of knowledge and skills may
provide a set of strategies that will drive the city
to a holistic development that prioritizes the
maximum satisfaction of the local government in
terms of revenue enhancement. More so, the local
communities are encouraged to participate in the
initiatives of the local government.
2.The educational institutions and their teaching
personnel may incorporate the findings of the
study to encourage students to study the concept
of public revenue management. They may also
establish an avenue for the institutions to partner
with the governments through strategy
formulation, reform proposals, and policy
recommendations based on evidence from
relevant research pursuits. Students, especially
management accounting students, are encouraged
to indulge themselves in developing effective
revenue management by studying the concept of
public revenue management in greater depth,
which this research can help with.
3.Researchers may, in the future, include the
geographic characteristics of these units to further
emphasize the impact and difficulties that LGUs
are facing that are relevant to the demographic
profile. To evaluate the importance of such a
profile, they may also attempt to use the profile of
the barangay itself instead of the profile of the
barangay chairmen.
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Acknowledgments
This academic requirement would not be possible
without the valuable information and knowledge
provided and the help given to the researchers by
many individuals. Thus, the researchers would like
to express their sincerity and appreciation to the
following people who generously rendered their
cooperation and assistance towards the
accomplishment of this study.
First and foremost, thank you to the Almighty God
for giving them the courage and strength in order
to conduct and work on this study. All glory and
thanksgiving go to Him;
To their beloved parents and families, who
provided them with unwavering moral and
financial support and served as their inspiration to
work hard in the pursuit of further knowledge and
to accomplish their life's purpose;
To Dr. Dennis B. Legaspi, the College Dean and
the Chairperson of the panel of examiners, for his
unwavering support to the student-researchers,
their respective instructors, advisers and even the
panel of examiners in order to fruitfully finish this
research undertaking. It is through his shared
expertise and knowledge that this study had
achieved its betterment;
To Mrs. Ana M. Sacayanan, the thesis adviser, for
her trust, valuable advice, and support during the
entire study, especially for the patience and
guidance during the manuscript writing process;
To Dr. Sharon Angulo and Ms. Ruth Largo, panel
members, for their constructive criticism and
valuable comments during the process of this
research study. Truly, their guidance and
recommendation had made this study possible and
a success;
To Ms. Judy Ann S. Braza, who served as a panel
member during the pre-oral defense, for her
recommendations, valuable suggestion, and
knowledge shared towards the accomplishment of
the study;
To Mrs. Florina P. Santiago, thesis statistician, for
extending her time and effort in facilitating the
statistical data needed to complete the study;
To Ms. Eurika H. Ramirez, the thesis grammarian,
for diligently correcting the paper’s grammar and
spelling for assisting the researchers;
To the City Government of Santo Tomas and
Tanauan, for providing the necessary data needed
and for allowing them to utilize those within their
respective vicinity;
To the respected Barangay Chairmen who served
as the respondents of this study, for gracing their
time in answering survey questionnaires. Indeed,
their responses had made it possible for the
accomplishment of this study;
Lastly, to everyone who in one or another had by
contributing important information and
references, as well as editing this manuscript. To
all of you, thank you and God bless!