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IMPACTS OF TRAIN LAW TO THE CHOSEN MINIMUM WAGE EARNERS FAMILIES OF
VICTORIA, LAGUNA
A Qualitative Research
Presented to the Faculty of
LAGUNA SENIOR HIGH SCHOOL
Provincial Capitol Compound
Santa Cruz, Laguna
In Partial Fulfillment
of the Requirements for
PRACTICAL RESEARCH I
Lara Wynne C. Brosas
Garlynne M. Malbataan
Kyla D. Pereja
Jane Kristine P. Perez
Clariss Nikka A. Rapsing
Grade 11-STEM G. MONDEZ
March 2019
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Chapter 1
THE PROBLEM AND ITS BACKGROUND
Introduction
In 2018, Dominguez said, "A simpler, fairer, and more efficient tax
system is needed to promote investment, create jobs, and reduce
poverty. Not reforming the tax system will deprive the poor of the necessary
social services and infrastructure that can lift them out of poverty and make
them more productive contributors to society" In short, this statement explains
that TRAIN law is a tax system that will benefit the poor.
In the Philippines, paying taxes is the most painful part for the
employees. It is like being robbed not once but twice before receiving salary
when the government does not spend the taxes properly, while many Filipino
workers suffer to fill the budget of the government for the development of the
country. Republic Act No. 10963 commonly known as Tax Reform for
Acceleration and Inclusion (TRAIN) addresses several weaknesses of the
current tax system by lowering, simplifying, expanding, and adjusting different
taxes (Department of Finance [DOF], n.d.). According to Gialogo (2018),
TRAIN law reduces the personal income tax of a majority of individual
taxpayers. An individual with annual income of P250,000 or less will be
exempt from income tax, while those with annual income of above P250,000
will be subject to the rate of 20% to 35% effective 2018, and 15% to 35%
effective 2023. Moreover, the deductible 13th month pay and other benefits
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are now higher compared to the old law. As stated by Agapito (2018) TRAIN
will provide significant impact to an average wage earner, like the government
is just giving the citizens a new perspective to look at their taxes, when having
a higher salary but the electricity, transport, grocery bills will also increase.
This study aims to have knowledge about the current situation of a
certain community affected by this law, so that everyone will be aware of its
effect to the minimum wage earner families, it also seeks to expose if its
promises are really visible and felt by common individuals.
Background of the Study
The continual increase in the price of goods and services made it
difficult for the Filipinos to buy the basic need because of the increased taxes
in mineral products, vehicles, and documentary stamp taxes, (Gialogo, 2018).
Among Filipino citizen, it is stated by the Research and Tech Lab (RTL, 2018)
that “The top three media sentiments read by the research analytics group
say that the TRAIN law is more of a responsibility and it is anti-poor.”
TRAIN law was only beneficial to government officials while it is unfair
to minimum salary earners. This law enriches certain tax rates pertaining to
income, estate, petroleum products, automobile and introduced new taxes on
sugar-sweetened beverages, while removing certain exemptions from the
from the value-added tax (VAT). There are two main causes of continual
increase in the price of goods and services, the ‘cost-push’ inflation and
‘demand-pull’ inflation. Cost-push inflation usually occurs when prices of
major intake are increasing that is causing supply scarcity. The next type is
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demand-pull inflation that happens when there was an enlargement in
demand for general goods and services in the economy specifically in a
growing economy where there was an increased purchasing organization that
had a lot of control and influence over people or organizations such as
consumers, government and firms. There were more buyers than the goods
and services available to everyone. This study focused in having knowledge
about the current situation of the community. The researcher’s target of study
was the resident who had an income ranges from thirty thousand and below
in Victoria, Laguna.
Theoretical framework
In this study, the following theories served as grounds of support in
discussing and interpreting the obtained results.
John Maynard Keynes’ Theory (1930) known as Trickle Up Effect or
Fountain Effect is all about the importance of beneficial policies to the low and
middle class towards achieving profitable effects in the economy. According
to this theory, it resembles the fountain effect that undergoes an
upward process by allowing it to start from the bottom, primarily the
low class until it reaches to the peak or those considered as wealthiest
ones. This shows equity as a tool to productivity, an increase in the
quality of life and economic growth through giving the ones who are more
financially incapable assistance in a form of tax break or tax cut. In this
regard, the research will feature the s elected family members
income ranges 30k below experiences and impression if the TRAIN Act
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truly gives an equity, benefit and improvement compared to the previous
tax system. Such disclosure will result in the clarification of issues and
shortcomings within the participants’ perspective.
Fiscal Psychology Theory (n.d.) will also be considered where it
shows the role of taxpayer's perception on the government as an important
aspect. This approach emphasizes the importance of positive policies
developed by the government to improve the cooperation between the
taxpayer and the government (Lewis, 1982).
Accordingly, the presence of governmental initiatives and various
perceptions garners from one sector of the working class aligns with the topic
of the study. It will help to provide identification on the general view and the
factors arriving at such discernment by the selected family members on a
specific law as applied in Tax Reform for Acceleration and Inclusion Act.
The theories say that if the person had a low income their tax will be
much lower to have a quality life. It means that the possible effect or outcome
of train law to the minimum wage earners had a lower tax cut compared to
others who had a higher income salary.
Conceptual Framework
The conceptual model of this research was presented in the form of
paradigm below. This will further show the relationship between the
independent and the dependent variable basing on how it’s going to be
affected.
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INDEPENDENT VARIABLE
TRAIN LAW
DEPENDENT VARIABLE
Impact to minimum
wage earners to the
families of Victoria,
Laguna in terms of:


Budgeting
Lifestyle
Figure 1. Research Paradigm of the Study
The Figure 1 contains the Research Paradigm of the Study. The first
arrow shows the independent variable which is TRAIN Law while the second
arrow contains the dependent variable which is the minimum wage earners in
terms of two sub-variables of Budgeting and Lifestyle.
Statement of the Problem
This study focused on the impacts of TRAIN Law to the chosen
minimum wage earner families of Victoria, Laguna. It aimed to find out its
effect on the overall status of the chosen families. Specifically, it seeks to
answer the following questions:
1. What is TRAIN Law?
2. What are the benefits that community gets from TRAIN Law?
3. What are the impacts of TRAIN Law to the chosen minimum wage
earner families of Victoria, Laguna in terms of:
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3.1.
Budgeting
3.2.
Lifestyle?
4. Does TRAIN Law affect the overall status of the chosen minimum
wage earner families of Victoria, Laguna?
Research Hypothesis
TRAIN Law does not affect the overall status of the chosen families
of Victoria, Laguna.
Significance of the Study
This qualitative study will be beneficial to the following sectors:
Entrepreneur. They can use this knowledge about the study to have
a guide in entering the business world most especially when it talks about
money.
Minimum wage earners. They will use this study to benefit how they
will change their lifestyle, habit or even to limit in buying things that are not
important.
Politicians. They will know how many affected people this TRAIN
Law can get. Also, they can distinguish the difference between the last
administration with this new implementation.
Researchers. They should be interested in what they have learned
about TRAIN LAW to gain knowledge and may change future’s realization,
from new statements, theories, and studies that can assess the true
importance of implementing TRAIN LAW.
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Scope and Limitation
This study focused to the impacts of TRAIN Law in the chosen
minimum wage earner families residing at Victoria, Laguna, and ten minimum
wage earners will be chosen, who are driver, sari-sari store owner, and selfemployed based from the criteria given questionnaire. This study was
rendered to evaluate the impact of the said law as perceived by the families in
Victoria, Laguna.
Definition of Terms
Listed below are the terms used and encountered in this study that
will enable the readers to understand easily the research:
Budgeting. Refers to the problem in every families that had been
affected by implementing TRAIN Law. It was either having a good or bad
lifestyle.
Impact. It was a representation of a situation. The topics and
subtopics always depend with the impact particularly in Train Law’s
implementation.
Implementation. Refers how the people adopt the new change of
society’s economical rate even though some studies are not even finished in
developing the household to a better community.
Income. It is how people manage to save a little bit of money to
assess the needs of their families.
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Increase. Particularly in retail prices and implementation of Train
Law, it manipulated people’s life. Every addition to the old things can put
several changes and difficulties in having a brighter future.
High wage earners. These are people who lived their dream up to
the top, ignoring all the taxes and issues from the outside world.
Lifestyle. Refers to how every family’s lives or cope up in the
present administration where TRAIN Law was implemented.
Media Sentiments. It refers how media spread the news using
different medium and technology.
Minimum wage earners. Minimum wage earners were the people
who really affected by the Train Law’s implementation.
Negative reaction. Loads of comments, ideas, and reaction always
came up when change or new things happened.
Percentage. Percentage refers to the number of affected families in
our research in Victoria, Laguna.
Responsibility. Refers to how people took problems and priorities
seriously.
TRAIN Law. The topic of several low-class people is Train Law (Tax
Reform for Acceleration and Inclusion Law), refers to the increased of tax for
developing our country and economical rate.
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Chapter 2
REVIEW OF RELATED LITERATURE
This chapter presents the review of related literatures that have some
degree of relevance to the current study and provides direction in the conduct
of the study. Both local and foreign sources significant to those studies have
presented the information which was organized around selected topics.
Related Literature
For the purpose of this study, various research, findings, principles are
stated by the politicians and people with high position in government started
with:
According to Contreras (2018) the law reduces the income tax burden
of the earning Filipinos, recalibrating the brackets with the intention of
increasing the disposable income after taxes. The theory is that increases in
disposable income can spur consumption. This will not only drive growth, but
also generate government revenues where the taxes are now shifted to the
consumption of goods and services.
As stated by Diokno (2017) the inflationary effects of the law are
projected to be temporary, aside from being countered by lower rice prices
with the removal of quantitative restrictions. This is why the BSP (Bangko
Sentral ng Pilipinas) maintained its inflation target at 2 to 4 percent, and
approved by the DBCC (Development Budget Coordination Committee) last
December 2017.
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In 2018, Punongbayan commends that The Department of Social Work
and Development (DSWD) has a database of the poor called Listahanan,
from which the beneficiaries of the government’s conditional cash transfer
program, 4Ps (Pantawid Pamilya), are selected. TRAIN aims to help 10
million households, including the 4.4 million families under 4Ps. This leaves
5.6 million households to be picked from Listahanan.
The statements that had been said are the lifestyle of the new policy
about TRAIN Law’s implementation in our country. Also, according to the
statements, there are some disadvantages and advantages of TRAIN Law; it
can help the agencies but can affect people who earned half of the taxes they
pay.
The Philippines’ recent tax reform policies have caused massive
waves of changes to the entire country especially to the employees. While the
newly implemented taxation system delivered additional tax duties to products
and other types of services, it also offered a tax relief for the majority of
employees who qualify under particular income brackets, giving them lower
tax dues to zero tax deductions. (“7 Things Workers Should Know about the
New TRAIN Law”, 2018)
According Hofileña (2018), with the implementation of the TRAIN Law,
income taxpayers with an annual salary of P250,000, or those earning
approximately P22,000 monthly and below, are now exempt from income tax
payment. She added, that aside from the reduction of income tax rates, the
donor’s tax rate was also amended to a single rate of 6% regardless of the
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relationship between the donor and the done. TRAIN also imposes higher
excise taxes on cigarettes, manufactured oils (petroleum products), mineral
products and automobiles.
Next is from the Tuguegarao City, Cagayan De Oro, according to them
officials and employees of the Bureau of Internal Revenue (BIR) that they’ve
made undergoing orientation on the salient provisions of the Tax Reform
Acceleration and Inclusion (TRAIN) law. Regional director Milabao (2018),
“We will also conduct series of fora with our taxpayers, tax implementers,
Local Government Unit (LGU) officials and other clients on TRAIN law”. She
added that there will be a major change in the law including the increase in
estate tax, excise tax, documentary stamp tax and some policy changes in
securing business permits.
Health Secretary Francisco Duque III stated in Philippine Star Global
News (2017), “The TRAIN law provides for an increase in taxes of cigarettes
and sugar-sweetened beverages that will support the DOH programs on the
promotion of healthy lifestyles and prevention and control of noncommunicable diseases”
According to Gallic, Assoumou, & Maizi, (2018) Lifestyles are both a
broad and complex object of thought and a key determinant of the
sustainability of our societies. A qualitative analysis of future lifestyles offers
great freedom to imagine dramatic societal changes and explore paradigm
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shifts. Performing a quantitative analysis is less straightforward and more
conceptually questionable.
Meanwhile Cockerham in 2014 said that Health lifestyles are collective
patterns of health‐related behavior based on choices from options available to
people according to their life chances. The behaviors that are generated from
these choices can have either positive or negative consequences for a
person's health status, but nevertheless form an overall pattern of health
practices that constitute a health‐oriented lifestyle.
Lifestyle can be as much as a habit but nowadays lifestyles are
considered as works within the holidays because of some low earners with
high taxes. Also, it was said to be a change in the society of the last
administration implemented TRAIN Law, Lifestyle ensure people that it had
good effects of maintaining and developing our country.
The Minimum wage earners are the ones who were affected most by
TRAIN Law, including the jobs and careers wherein the neew change of
policies in taxes had so much people affected but also many agencies were
dependent to it as much as possible like DSWD, DOH, etc.
Xiao and O'Neill (2018), concludes that Budgeting is an important step
in consumer finance. Budgeting behavior is considered a desirable financial
behavior to indicate consumer financial capability. However, systematic
research on budgeting behavior with a large-scale national sample is limited.
As stated by Francesco (2015) This paper explores the features of
public budgeting that make it resistant efforts to balance central oversight and
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situational flexibility. For developed budgeting to be fully effective, the budget
holder should maintain proper control of the costs being charged to him or her
and be accountable for performance against budget. The budget structures
are being analyzed continuously, the aim being to establish what further
scope exists for useful devolution of authority and responsibility. After defining
flexibility, and briefly surveying how it can be inhibited by budget practices
using the example of collaboration, the paper applies a taxonomy of general
‘budget rules’ to illustrate the trade‐offs between control and flexibility.
According to Kenno, Lau, & Sainty, (2018) Budgeting is used
throughout all types of organizations. Future budgeting research will benefit
from a comprehensive review of the theories used by previous budgeting
researchers.
This
literature
review
highlights
the
major
theoretical
perspectives and specific theories used in budgeting research, among other
observations of budgeting research in 249 articles.
Budgeting of money is the least people can do, because giving your
life a sweet lifestyle is overconsuming the money that is only budgeted for a
week. However, as TRAIN Law implemented many researches about low
income of budget and allowance in jobs and careers were released in every
news.
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Chapter 3
Research Methodology
This chapter includes the research design, sampling techniques,
research procedures, time frame plan and research instrument.
Research Design
This study is qualitative in nature because the research question seeks
to determine the impacts of TRAIN Law in the chosen minimum wage earner
families in Victoria, Laguna.
Specifically, case study is used as it aims to analyze the impacts of
TRAIN Law. It tackles a research that is gathered in the natural setting of the
society. Case study can be defined as an intensive study about a person, a
group of people or a unit (Heale & Twycross, n.d.).
Sampling Techniques
Non-probability sampling method will be applied in this study. It is used
when the researchers choose for their respondents (Anonymous, 2018).
Purposive sampling technique is used eventually. It is also known
as judgmental, selective or subjective sampling in which researcher relies on
his or her judgment when choosing members of population to participate in
the study (Crossman, 2018).
The chosen respondents were composed of three people who worked
as a jeepney driver, three people who worked as sari-sari store owner and
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four people who were self-employed workers. This is equivalent to 10
participants who lived in Victoria, Laguna.
Respondents
Driver
Sari-Sari Store Owner
Self Employed
30%
40%
30%
Figure 2. Number of Respondents According to Occupation
As indicated in figure 2, is the total number of respondents according
to occupation. This reveals that 40% are self-employed, 30% are sari-sari
store owner, and 30% are driver.
Research Procedures
The processes involved in conducting research about the impact of
TRAIN Law to the chosen minimum wage earner families in Victoria, Laguna
are shown in the table below:
Figure 3 shows the step by step procedures in conducting impacts of
TRAIN Law in the chosen minimum wage earner families in Victoria, Laguna.
The researchers started in brainstorming of the possible title followed by
gathering of information to support the present study, then studying the
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analysis and drawing conclusion out of the collected data from the surveyed
respondents.
Brain Storming
Gather Information
Constructing Questionnaires
Surveying Respondents
Data Collection
Analyzing and Drawing Conclusion
Figure 3. Flowchart of the Steps in Conducting Impacts of TRAIN Law
to the Chosen Minimum Wage Earner Families in Victoria,
Laguna
Time Frame Plan
The table below contains the time frame for conducting the impact of
TRAIN Law in chosen minimum wage earner families starting from
brainstorming until the drawing of conclusion and generalization.
Table 1 reflects the production time frame of the impact of TRAIN Law
in chosen minimum wage earner families.
The researchers spent two days for the brainstorming for research title,
two weeks for gathering of information for the introduction, background of the
study, theoretical framework and review of related literature and studies, then
one day for construction of questionnaire to be answered by chosen
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respondents, one day for the survey, three days for the collection of data, and
lastly, the generalization and drawing conclusion.
Table 1. Time Frame of Impacts of TRAIN Law to the Chosen Minimum
Wage Earner Families in Victoria, Laguna
Steps
Time Frame
Output
Brainstorming
Gather Information
2 days
Research title which is
“Impacts of TRAIN Law
in the chosen minimum
wage earner families of
Victoria, Laguna”
2 weeks
Introduction,
Background of the study
and
theoretical
framework
Review
of
Related
Literature and Studies
Constructing of
questionnaire
1 day
Questionnaire
Surveying to
respondents
1 day
Interview
Collection of data
3 days
Translate from Filipino
to English
Analyzing data
3 days
Categorizing and
decoding the answers of
respondents from
specific to general
Generalization and
Drawing Conclusion
2 days
Summarization and
Recommendation
Research Instrument
Based from Adhabi and Anozie, 2017 in carrying out qualitative
studies, the important issue is the quality of data collected, which is
dependent on the mode of data collection used. The interview is one of the
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data collection techniques for qualitative researchers. Distinct from other
methods, interviews have unique features that make them superior. ON the
other hand, this interview technique is now used in several fields, through
face‐to‐face verbal exchanges, group exchanges and telephone or Internet
surveys (Mason, 2012).
Furthermore, the researchers will interview the chosen respondents to
gather data and information on the Impacts of TRAIN Law in the minimum
wage earner families living in Victoria, Laguna. The possible solutions will be
obtained through questionnaire and observation made by the researchers (as
cited in Castro, 2018). The study used the type of questionnaires wherein the
participants responds to the questions in a subjective type of formed
questionnaire. It is a written interview where in the participants can
compressed the ideas into one statement about the certain study.
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Chapter 4
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
In this chapter, the findings of the study are presented through figures and
table which reveal the analysis of data which respective to interpretation.
1. Knowledge about TRAIN law
Table 2. Knowledge about TRAIN Law
Respondents
commonly
answered
Changes in
taxation
Exemption of
income tax
Increase of tax on
food
Driver
Sari-Sari
Store
Owner
Selfemployed
Total
%
1
1
10%
1
2
2
5
50%
1
1
1
3
30%
1
10%
10
100%
Nothing
1
Total
3
3
4
Table 2 contains ek ek
“TRAIN Law involves certain changes in our taxation such as income
tax, excise tax, value added tax and I don’t think TRAIN Law comes up with a
good result” (Self-employed 4, 30 years old).
“The taxes of the people who only had an income of 250,000 per year
will not encountered the increased of taxes and the taxes will go to the Build
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Build Program of the administration who implemented the law” (Selfemployed 1, 66 years old).
“TRAIN Law is the tax imposition on different types of foods” (Driver 1,
50 yrs old).
The respondents understanding about TRAIN Law is that this law
possesses the increase of tax in food products based on experience, while it
exempt minimum wage earners from tax, was similar to the study of Suarez
(2018) that TRAIN Law exempted minimum wage earners from paying
personal income tax, broadened the tax base, and increase excise taxes. A
majority of the respondents are against of the said law because of the
negative outcome.
2. Burden of High Commodity Prices
Table 3. Burden of high commodity prices
Respondents
commonly
answered
Makes the
people’s life
harder
The value of our
money is
dropping
Driver
Sari-Sari
Store
Owner
1
1
1
Difficult to budget
2
Don’t know
1
Total
3
3
Selfemployed
Total
%
2
20%
1
2
20%
3
5
50%
1
10%
10
100%
4
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Table 3 contains ek ek
“Of course that’s a big problem for an individual because all you have
to buy is just a huge amount expenses for your home needs like our grocery
needs” (Driver 3, 51 years old).
“The price of foods are increasing instead of decreasing, and then the
value of our money is dropping” (Driver 1, 50 years old).
“The operators that has low salary, they can’t buy their needs” (SariSari store owner 1, 49 years old).
“The prices of the goods are increasing so it is difficult to budget” (Selfemployed 2, 37 years old).
“Not like from the past that we can buy anything we want, while now
we only buy the important things” (Self-employed 3, 27 years old).
The respondents states that the prices of commodities increases that
lead to difficulty in deciding on what to purchase and brings a burden in living,
and only the most important items are being purchased while others have
nothing to buy, this is the same as the Associated Labor Union (2018) states
that workers are now seeking immediate government aid to help them cope
with the continuing erosion of their purchasing power, which has reportedly
dropped significantly since the law took effect.
0
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3. Higher Take Home Pay
Table 4. Higher take home pay
Respondents
commonly
answered
Driver
Sari-Sari
Store Owner
Not recognizable
Suffer more
1
1
Not enough
2
2
Total
3
3
Selfemployed
Total
%
3
3
30%
1
3
30%
4
40%
10
100%
4
Table 4 contains ek ek
“….my child were two and my husband is just the one who works and
his salary is 8,500 before, but now his salary becomes 14,500 a month but it
is still not enough that’s why I’m still selling foods” (Sari-Sari store owner 2, 39
years old).
“Even my son is a service man, it doesn’t help us” (Self-employed 1,
66 years old).
The respondents demonstrate that higher take home pay doesn’t
improve individuals standard of living due to expensive life expenses, Similar
as Agapito (2018) was said “It is like the government is just giving us a new
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perspective to look at our taxes. You have higher pay, but electricity,
transport, grocery bills will also be higher.”
4. Increase in Transportation Fares
Table 5. Increase in transportation fares
Respondents
commonly
answered
Driver
Sari-Sari
Store
Owner
Increase in
gasoline
2
Increase of oil in
world market
Minimum wage
earner are
affected
1
Total
3
Selfemployed
Total
%
2
4
40%
1
1
10%
4
5
50%
4
10
100%
3
Table 5 contains ek ek
“If the diesel will increase the fare will also increase” (Driver 3, 51
years old).
“The people who don’t have works and belongs to the low sector of the
community will be the most affected” (Driver 2, 50 years old).
The respondents insight in the increase of transportation fares is that
the increase in diesel or oil is the leading cause of the increase in
transportation fares that make the low sectors or minimum wagers suffer
especially the students and employees who are always commuting. “A P1
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fare hike won’t help drivers and operators put food on the table or send their
children to school or pay rent or utility bills. Instead, the fare hike is intended
to pass on to commuters the burden of paying for overpriced and overtaxed
fuel, which the Duterte administration brought on itself through anti-people
measures such as TRAIN and Oil Deregulation Law” ( Kilusang Mayo Uno
[KMU] Chair Labog, 2018).
5. Excise Tax Effect on Consumers
Table 6. Excise Tax Effect on Consumers
Respondents
Sari-Sari
commonly
Driver
Store
answered
Owner
Just buying
2
important needs
Reduces the
number of
1
1
purchasing item
Having tough time
2
to budget
Total
3
3
Selfemployed
Total
%
1
3
30%
1
3
30%
2
4
40%
4
10
100%
Table 6 contains ek ek
“I can’t buy it all because its expensive, what will happen now is that
even the one kilo will be just half kilo, I can’t buy it all just the important ones
only” (Sari-Sari store owner 2, 39 years old).
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“It’s a big thing because our lifestyle is affected because when the cost
of foods rises, we are having trouble and having difficulty in terms of
budgeting” (Driver 3, 51 years old).
“Instead of buying extra food for children, you cannot buy because you
need to budget your salary or money” (Self-employed 2, 37 years old).
The respondents express that the high cost of food products due to
excise tax is being a millstone to their budgeting to budget all that a family
need and as well as to lifestyle because people need to adjust in a new
system in order to cope up. “It’s difficult to enjoy a 2-pc Chickenjoy meal
without a glass of Coca-Cola, but in order to save, some sacrifices have to be
made. Skip soft drinks, especially if you have a tight household budget”
(Gonzales, 2018).
6. Removal of Value Added Tax on Some Medicines
Table 7. Removal of Value Added Tax on Some Medicines
Respondents
commonly
answered
Can buy needs within
saved budget
Helps to budget more
the money
Driver
Sari-Sari
Store
Owner
Selfemployed
Total
%
1
1
10%
1
1
1
3
30%
Great for those who
have maintenance
2
2
2
4
40%
Total
3
3
4
10
100%
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Table 7 contains ek ek
“This result to light pocket and can drink medicine in time” (Driver 2, 50
years old).
“The people who had suffer from their sickness can buy their needs
within their save budget” (Self-employed 1, 66 years old).
“It helps us to manage more our money” (Self-employed 3, 27 years
old).
The respondents states that the removal of 12% value added tax on
medicines for diabetes, high cholesterol and hypertension has a good effect
on managing or budgeting money conveniently for the other needs most
especially to those who are short of money, and has good effect on the
lifestyle of people who has illness that those medicine are needed. This
corresponds to what Anakalusugan (2018) stated, “This means almost 70
percent of Filipinos are deprived of the medicines they need. Removing the
VAT on vitamins and maintenance medicines will also bring down Filipinos
out-of-pocket expenditure for medicines”, and “It is an added burden to our
poor people who are sick. They don’t have enough money to buy food and
they cannot afford expensive medicince” (Villar, 2018).
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7. Life Experience
Table 8. Life experience
Driver
SariSari
Store
Owner
Selfemployed
Total
%
Life become
harder
1
2
2
5
50%
Need to
budget tightly
2
1
3
30%
1
1
2
20%
3
4
10
100%
Respondents
commonly
answered
Nothing for a
luxury
Total
3
Table 8 contains ek ek
“My life becomes harder than it used to be” (Sari-Sari store owner 1,
49 years old).
“…cause now it seems hard, you totally need to double your work just
to buy something, just to provide for errands and wants because, before the
prices are not much that high” (Sari-Sari store owner 2, 9 years old).
The respondents stated that life is different now under TRAIN Law,
where
commodities
become
more
expensive
compare
before
its
implementation, an individual need more work to support a living and not to
starve, and adapt the new environment to cope up with the sudden change of
life flows. Similar to what ALU (2018) claimed that minimum wage earners
28
have become poorer after the implementation of the Tax Reform for
Acceleration and Inclusion (TRAIN) Law.
29
Chapter 5
SUMMARY, CONCLUSIONS AND RECOMMENDATIONS
This chapter presents the summary, findings, conclusion, and
recommendations of the study.
Summary
This study is qualitative in nature because the researchers aimed to
determine the impacts of TRAIN Law to the minimum wage earner families
and to find out its effect on the overall status of it.
The research was taken in the province of Laguna specifically in
Victoria. The purpose was to observe how families budget their daily income
with every increase of taxes on common products. This case study showed
that the impact of TRAIN Law was gathered in a natural setting of the
community, wherein the answers of the chosen respondents was evident
when it comes to their standard of living and also how their lifestyle and
budgeting had affected.
In choosing our respondents we applied the Non-Probability Purposive
Sampling method, wherein we were allowed to chose respondents with
enough experiences and knowledge about the current study. In this situation,
the researchers rely on each other’s opinion or judgement when choosing
members of the population to participate in our study.
30
The result of the impacts we got was from our picked respondents who
worked as drivers (3), sari-sari store owner (3), and self-employed workers
(3). The total of the chosen respondents was 10. In addition, the researchers
may say that the result was equivalent to 1 of 10 who said that TRAIN Law
was for the good of Philippines’ economy and most of all, it was for the good
of the people living in it.
The selected respondents (Question about the knowledge about
TRAIN law) demonstrate that TRAIN Law possesses the increase of tax in
food products based on experience, while it exempts minimum wage earners
from tax. In conclusion almost all the interviewers are against of the said law
because of the negative outcome, but one interviewer states in favor to the
law as it only exempt the middle class on taxes. However, as stated
(questions about the Burden of high commodity prices) by the selected
respondents the prices of commodities increases that lead to difficulty in
deciding on what to buy so only the most important items are being
purchased while others have nothing to buy. On the other hand, according to
the answer from the respondents (question about the Higher take home pay)
Higher take home pay doesn’t improve individuals standard of living due to
expensive life expenses.
Furthermore, (question about the Increase in Transportation Fares) the
respondents demonstrate that the increase in diesel or oil is the leading
cause of the increase in transportation fares that make the low sectors or
minimum wagers suffer especially the students and employees who are
31
always commuting. Based from the respondents (question about the Excise
tax effect on consumers) the high cost of food products due to excise tax is
being a millstone to their budgeting to budget all that a family need and as
well as to lifestyle because they need to adjust in a new system in order to
cope up.
The selected respondents demonstrate (question about the Removal
of value added tax on some medicines) that the removal of 12% value added
tax on medicines for diabetes, high cholesterol and hypertension has a good
effect on managing or budgeting money conveniently for the other needs, and
good effect on the lifestyle of persons who has illness that those medicine are
needed.
However, as stated by the respondents (questions about Life
Experience) that life is different now under TRAIN Law, where commodities
become more expensive compare before its implementation, an individual
need more work to support a living and not to starve, and adapt the new
environment to cope up with the sudden change of life flows.
Conclusion
Based on the findings derived from this study, TRAIN Law has an
impact to the chosen minimum wage earner families of Victoria, Laguna in
terms of budgeting and lifestyle. Therefore, the hypothesis stating that TRAIN
Law does not affect the overall status of the chosen families of Victoria,
Laguna was rejected.
32
Recommendations
Based on the results and findings of the study, the following
recommendations were formulated:
1. The families with a minimum wage earner from Victoria, Laguna
were uncomfortable to talk about their financial status just for the
study. Therefore, you should be aware of the proper ethics and be
sensitive orally in conducting your survey.
2. Minimum wage earners had different perspective and culture when
it comes to answering the oral interview. So, you might consider to
respect their beliefs/traditions from their knowledge about TRAIN
Law.
3. This law that was currently signed last year had made another
implementation from the government to improve our country’s
standard of living. The government will implement again a law
(TRAIN Law II) to develop our economic status outside and inside
the country. This new update can help the researchers in the new
study about TRAIN Law.
4. When conducting your survey, respondents usually answered outof-the-blue topic wherein their emotions overflowing the questions
been asked. Especially, when they talk about how their family could
fit the salary they received. Therefore, in conducting the interview
you must be alert when they drew back from the topic. You can
also cut it when the answer was near from the topic.
33
BIBLIOGRAPHY
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ABS-CBN News (2018). Duterte signs tax reform, 2018 budget into law.
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Ang, A.P. (2018). TRAIN and inflation. Retrieved from
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Cockerham, W. (2014 February 21). Health Lifestyle. Major Reference Works.
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Contreras, A. (2018). The TRAIN Law and the poor. The Manila Times.
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Dela Paz, C. (2018). EXPLAINER: How the tax reform law affects Filipino
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Gialogo, E. G. (2018). [OPINION] TRAIN Law: What does it change?
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Kenno, S., Lau, M., & Sainty, B. (2018 December 17). In Search of a Theory
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Lewis, A. (1982, June). The social psychology taxation. Retrieved from
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The Manila Times (2018). TRAIN Law effects on prices ‘transitory’: Budget
Secretary. Retrieved from https://www.manilatimes.net/train-laweffects-prices-transitory-budget-secretary/373445/
Philippine Information Agency (2018). BIR orients TRAIN Law implementers,
taxpayers. Retrieved from https://pia.gov.ph/news/articles/1005113
Punongbayan, M. (2018). Poverty, Progress and Development.
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Qadri, B. (2018, August). Does Ecnomic Growth Trickle- Down or Up?
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Research and Tech Lab (2018) Most Filipino netizens view TRAIN law
negatively-study. Retrieved from https://rtt.ph/press/Most-Filipinonetizens-view-TRAIN-law-negatively-study
Wahlen, S., & Laamanen, M. (2015 July 18). Consumption, lifestyle and
social movements. Retrieved from
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Xiao, J. & O’Neill, B. (2018 April 28). Mental accounting and behavioural
hierarchy:Understanding consumer budgeting behavior. Retrieved from
https://onlinelibrary.wiley.com/doi/abs/10.1111/ijcs.12445
35
APPENDIX A
LETTER OF REQUEST IN CONDUCTING THE STUDY THROUGH
ORAL INTERVIEW TO INFORM THE MUNICIPALITY OF VICTORIA,
LAGUNA IN DETERMINING THE IMPACTS OF TRAIN LAW FROM THE
SELECTED MINIMUM WAGE EARNER FAMILIES POINT OF VIEW
36
APPENDIX B
LIST OF QUESTIONAIRES FOR THE ORAL INTERVIEW ENTITLED:
IMPACTS OF TRAIN LAW TO THE SELECTED MINIMUM WAGE EARNER
FAMILIES FROM VICTORIA, LAGUNA
Name (Optional):_____________________ Age: _____ No. of family
member(s): _____
(Check ( ∕ ) on your occupation)__Driver __Sari-Sari Store Owner ___Self
Employed__
Please answer the following questions honestly based on your experience on
the said law.
1. What is your understanding about TRAIN Law?
a. Are you in favour or against it? Why?
2. How does TRAIN Law give minimum wage earners high commodity
prices?
a. Is it a burden from you? Why?
3. Does higher take-home pay improve your standard of living? Why?
4. Why do you think the transportation fares continue to increase?
a. Who do you think will be the most affected from it?
5. Does the excise tax on Sugar-Sweetened Beverages affect you as a
consumer? Why?
a. How does it affect your budgeting?
b. How does it affect your lifestyle?
6. What is the good effect of the removal of 12% value-added tax on
medicines for diabetes, high cholesterol and hypertension starting
2019 in your lifestyle?
7. How does your kind of living change after implementing TRAIN Law?
a. At what time of your day life is much easier, before implementing
TRAIN Law or after implementing TRAIN Law?
37
APPENDIX C
Sari-sari store owner no. 2; age: 39, family number: 4
1.
What is your understanding about TRAIN law?
“For me, the tax should be added in cigarettes and alcohol because it’s not
much necessary.”
a. Are you in favour or against it? Why?
“I’m against it because the intended for sale will increase more.”
2.
How does TRAIN law give minimum wage earners high
commodity prices?
“The tax of products increases more. Government have nothing in mind but
just make the people’s lives even harder. If you made a grocery that has a
total of three thousand, you can see in the value-added tax that it’s four
hundred. The people does not yet feel the good effects of train law because it
is a process and the effects of train law is gradually that’s why it becomes
more burden to the minimum wage earners like the rice, the citizens can’t
afford its price.”
a. Is it a burden from you? Why?
“Yes, because of the rising prices in every product in the market that you can’t
reach its affordable value before.”
3.
Does higher take-home pay improve your standard of living?
Why?
“No, because before, even though my husband’s salary is small, it is enough
to support my two children unlike now that even if my husband salary rises it
is not enough to support our family because of the increases in products
that’s why I’m still selling foods. Before, the sardines’ price is just 12 pesos
but now it’s 17, the price that were added was also high, the breeze soap
before is just 9 pesos only but now it’s 13, see? The price that was added is
high.”
4.
Why do you think the transportation fares continue to increase?
“Because the additional rise of fare also comes from the increasing tax of
gasoline right? That’s why it’s increasing.”
a. Who do you think will be the most affected from it?
“The passengers and drivers because the driver’s boundary will be few
because of the gasoline’s increase price of it and the passengers’ fares will
also increase because of that.”
5.
Does the excise tax on Sugar-Sweetened Beverages affect you
as a consumer? Why?
“Yes, of course I will be affected because I can’t buy it all because it is
expensive. What will happen now is that if ever the one kilo will be just a half
kilo, I can’t buy it all just the important ones only.”
a. How does it affect your budgeting?
“It really affected me big time in budgeting, only few things I can buy, I can’t
buy per kilo just a half kilo will be fine, if it’s possible to buy just one fourth but
it is impossible in buying a fish, the one fourth may become one piece only.”
38
b. How does it affect your lifestyle?
“What will happen now of course, even though the husband has a work, the
wife is also working to be able to rise in living. It’s necessary if helping each
other. It’s not appropriate if only one of them will work and also it’s better to
save money and just what is needed the most that is the one that will buy. No
need for a shopping.”
6.
What is the good effect of the removal of 12% value-added tax
on medicines for diabetes, high cholesterol and hypertension starting
2019 in your lifestyle?
“It’s also good, it is a big help because that is really the primary disorder now,
the maintenance of medicine is a big help.”
7.
How does your kind of living change after implementing train
law?
“It’s a big change, my expenses will be directed for food nothing else, that’s
what will happen now. Nothing for a luxury.”
a. At what time of your day life is much easier, before
implementing train law of after implementing train law?
“Before, because now it seems hard. Totally need to double working hard just
to buy something, just to provide for errands and wants because before the
prices were not much that high.”
39
APPENDIX D
Sari-sari store owner no. 1; age: 49, family number: 4
1.
What is your understanding about TRAIN law?
“Train law is the decrease of tax.”
a. Are you in favour or against it? Why?
“No, because it only increases the tax in food.”
2.
How does TRAIN law give minimum wage earners high
commodity prices?
“The canned goods should be decrease in terms of tax.”
a. Is it a burden from you? Why?
“Yes, of course, like the operators that have low salary, they cannot buy their
personal needs.”
3.
Does higher take-home pay improve your standard of living?
Why?
“Yes, like for example is they can budget well their needs.”
4.
Why do you think the transportation fares continue to increase?
“Because of the increase in gasoline.”
a. Who do you think will be the most affected from it?
“The one whose always commuting like the students and employees.”
5.
Does the excise tax on Sugar-Sweetened Beverages affect you
as a consumer? Why?
“Yes of course, when buying like sugar, the intended for sale will be few.”
a. How does it affect your budgeting?
“Because of low income salary.”
b. How does it affect your lifestyle?
“It becomes harder especially in the hardship of life today.”
6.
What is the good effect of the removal of 12% value-added tax
on medicines for diabetes, high cholesterol and hypertension starting
2019 in your lifestyle?
“It becomes better for the buying of medicine like the senior citizens.”
7.
How does your kind of living change after implementing TRAIN
law?
“My life becomes harder than it used to be.”
a. At what time of your day life is much easier, before
implementing train law or after implementing TRAIN law?
“Before, because we can buy more of our needs.”
40
APPENDIX E
Self-employed 3; age: 27, family number:4
1.
What is your understanding about TRAIN Law?
“This is a law that is being implemented under the administrator of President
Duterte that exempt employees who has an annually salary of 250,000 from
tax to help the minimum wage earners. Hence it doesn’t really help because it
add taxes on necessary needs that people need to live.”
a. Are you in favour or against it? Why?
“Against, because almost all the products become expensive.”
2.
How does TRAIN Law give minimum wage earners high
commodity prices?
“Because of the taxes that adds to the prices of commodities.”
a. Is it a burden from you? Why?
“Yes, because not like from the past that we can buy anything we want while
now, we only buy the important things.”
3.
Does higher take-home pay improve your standard of living?
Why?
“Yes, because you can buy your other luxury things but with train law I don’t
think it will improve our standard of living because we can get higher takehome pay but our needs is also expensive, so in conclusion we suffer more.”
4.
Why do you think the transportation fares continue to increase?
“Because the commuters, unlike before, the allowance is too much or enough
and now the allowance is not enough because of the increase in
transportation fares.”
a. Who do you think will be the most affected from it?
“The commuters most especially are the students, employees and
unemployed.”
5.
Does the excise tax on Sugar-Sweetened Beverages affect you
as a consumer? Why?
“Yes, because I can only buy few products because it is expensive. For
example, instead of buying soft drinks I only buy water so that the excess
money from buying water is being added to buy our needs.”
a. How does it affect your budgeting?
“It gives us tough time to budget, because we are thinking of many ways to
buy all we need in a small amount of money.”
b. How does it affect your lifestyle?
“It affects us in a way that we can’t buy any luxury needs only the most
important one.”
6.
What is the good effect of the removal of 12% value-added tax
on medicines for diabetes, high cholesterol and hypertension starting
2019 in your lifestyle?
“It helps us to manage more our money because that twelve percent valueadded tax is enough to buy one product.”
41
7.
How does your kind of living change after implementing TRAIN
Law?
“It changes in way that it gives us tough time to budget and tough time to
work more to earn enough money for our needs that is now expensive.”
a. At what time of your day life is much easier, before
implementing TRAIN Law or after implementing TRAIN Law?
“Of course before train law, because before that law we can buy our luxury
needs.”
42
APPENDIX F
Self–employed 4; age: 30, family number: 6
1.
What is your understanding about TRAIN Law?
“Train law involves certain changes in our taxation such as income tax, excise
tax, VAT etc.”
a. Are you in favour or against it? Why?
“I don’t think train law comes up with a good result.”
2.
How does TRAIN Law give minimum wage earners high
commodity prices?
“Because train law makes the market products pricey.”
a. Is it a burden from you? Why?
“Yes, because as a consumer I am highly affected.”
3.
Does higher take-home pay improve your standard of living?
Why?
“No, because the living expenses increases.”
4.
Why do you think the transportation fares continue to increase?
“Can’t do nothing about that.”
a. Who do you think will be the most affected from it?
“The commuters.”
5.
Does the excise tax on Sugar-Sweetened Beverages affect you
as a consumer? Why?
“Yes, because apparently my family like to drink sugar-sweetened
beverages.”
a. How does it affect your budgeting?
“As price increases, budget increases as well.”
b. How does it affect your lifestyle?
“We lessen our consumption of sugar-sweetened beverages products.”
6.
What is the good effect of the removal of 12% value-added tax
on medicines for diabetes, high cholesterol and hypertension starting
2019 in your lifestyle?
“Nothing, I don’t have any of those sickness.”
7.
How does your kind of living change after implementing TRAIN
Law?
“Living expenses increases.”
a. At what time of your day life is much easier, before
implementing TRAIN Law or after implementing TRAIN Law?
“Of course, before TRAIN Law because before that law we can buy our luxury
needs.”
43
APPENDIX G
Self- employed worker no. 1; Age: 66; No. of Family Member/s: 2
1. What is your understanding about TRAIN Law?
“It was somehow connected to Rice Tarrification. The taxes of the people
who only had an income of 250000 per year will not encountered the
increased of taxes. The taxes will go to the Build-Build Program of the current
administration who implemented the law.”
b. Are you in favour or against it? Why?
“I am favor to the said law if only the middle-class families and below will
be the only one who will have the decreased of taxes.”
2. How does TRAIN Law give minimum wage earners high commodity
prices?
“Yes. The TRAIN Law give minimum wage earner high commodity prices
but they don’t elaborate/explain why does the prices had increased and how
much taxes had been added in each product.”
b. Is it a burden from you? Why?
“It is not being burdened to us because only the families of the low sector
will be affected from it. Nowadays, the importance in our standard of living is
food, even the balikbayan had a shocked expression to the decreased of
peso value and to all taxes that been added in our country’s imported
products.”
3. Does higher take-home pay improve your standard of living? Why?
“The higher take-home pay does not improve the standard of living. Yes,
there are decreased of products but the prices of it had been increased, so it
was not recognizable.”
4. Why do you think the transportation fares continue to increase?
“In the increase of transportation fares, as a senior, we were not affected
because we had our 20% discount to it. But the others will be the most
affected by it, especially the people who don’t have works.”
b. Who do you think will be the most affected from it?
“The most affected are the students and people who don’t have work.”
5. Does the excise tax on Sugar-Sweetened Beverages affect you as a
consumer? Why?
“The sugar sweetened beverages affect us because we needed it but in
our life some people had diabetes so it was acceptable to have an increase in
those products.”
c. How does it affect your budgeting?
“I don’t really take budgeting as a problem because my children are all
graduated and had their own life and family.”
d. How does it affect your lifestyle?
“It affects our lifestyle when we go out-of-town travels, family gatherings
because it can only save up small amount of money. In our family reunion, I
said to my grandchildren that they go to their Titos and Titas that came
44
recently from abroad they will get their something. In short, my work here in
the Philippines is different from their work on abroad.”
6. What is the good effect of the removal of 12% value-added tax on
medicines for diabetes, high cholesterol and hypertension starting 2019 in
your lifestyle?
“It has a good effect because the removal of value added taxes on
medicines for diabetes, hypertension, etc because all the people that still
suffering from their sickness can buy their needs within their saved budget.
But for me, as a senior, we don’t have to take increased of taxes seriously
because we always have our 20% discount.”
7. How does your kind of living change after implementing TRAIN Law?
“We need to budget because when the TRAIN Law had implemented, we
are not comfortable in having it in our lives. We are not really used to it.”
b. At what time of your day life is much easier, before implementing
TRAIN Law or after implementing TRAIN Law?
“I like our life before implementing TRAIN Law because we are not used in
the change of the lifestyle, we usually took in 80’s.”
45
APPENDIX H
Self-employed worker no. 2; Age: 37; No. of Family Member/s: 5
1. What is your understanding about TRAIN Law?
“TRAIN Law is an added tax on foods, even vendors can also be taxed.”
a. Are you in favor or against it? Why?
“Against. Because it can affect those who have small income and
minimum sales.”
2. How does TRAIN Law give minimum wage earners high commodity
prices?
“I think that in the groceries the price rises instead of falling commodities.”
a. Is it a burden from you? Why?
“Yes, especially those minimum wage earners that had a small salary but
the prices of the goods are increasing, it was difficult to budget it.”
3. Does higher take-home pay improve your standard of living? Why?
“For me no, because of home expenses, the things we needed inside our
house.”
4. Why do you think the transportation fares continue to increase?
“Like today’s 10.00 pesos’ fare, it’s still very expensive than the 9.00
pesos’ fare before.”
a. Who do you think will be the most affected from it?
“People such as those who have no minimum income.”
5. Does the excise tax on Sugar-Sweetened Beverages affect you as a
consumer? Why?
“Yes. Because the sugar and milk are very expensive, that’s the big
impact of TRAIN Law to our family.”
a. How does it affect your budgeting?
“Just like me, I have children and we really needed to budget the
money I have because the prices of goods are continuously increasing.”
c. How does it affect your lifestyle?
“Instead of buying extra food for my children, we separate the things they
needed from the things they wanted. Because we really needed to budget our
daily income.”
6. What is the good effect of the removal of 12% value-added tax on
medicines for diabetes, high cholesterol and hypertension starting
2019 in your lifestyle?
“That’s great for those who have maintenance and still suffering from their
sickness.”
7. How does your kind of living change after implementing TRAIN Law?
“Buying groceries is just what the family needed to buy.”
a. At what time of your day life is much easier, before implementing
TRAIN Law or after implementing TRAIN Law?
“For me, before because budgeting is not as tight as before than the
today.”
46
APPENDIX I
Driver no.1; Age: 50 years old; Family member(s): 6 members
1. What is your understanding about TRAIN Law?
” TRAIN Law is implemented to increase tax to the needs.”
a. Are you in favor or against it? Why?
“Against, because how about the people who do not reach the
minimum sales.”
2. How does TRAIN Law give minimum wage earners high commodity
prices?
“In foods and groceries, because the price of foods is increasing
instead of decreasing, and then the value of our money is dropping.”
a. Is it a burden from you? Why?
“Yes, especially those who have a small salary income, but the
prices are still increasing.”
3. Does higher take home pay improve your standard of living? Why?
“For me no, because the prices of foods and home expenses is
too high.”
4. Why do you think the transportation fares continue to increase?
“Like today`s commodities the previous ₱10 nestea juice now
exceeds at ₱20.”
a. Who do you think will be the most affected from it?
“People who have small salary income.”
5. Does the excise tax on Sugar-Sweetened Beverages affect you as a
consumer? Why?
“Yes, because most of the commodity prices have risen, that’s a big
impact.”
a. How does it affect your budgeting?
“Before, we can buy things and foods worth ₱500, but now ₱500 is
not enough to buy the necessary things.”
b. How does it affect your lifestyle?
“Our lifestyle is affected, because when the prices of goods
increase, we are having difficulty in terms of budgeting.”
6. What is the good effect of the removal of the 12% value-added tax on
medicines for diabetes, high cholesterol and hypertension starting
2019 in your lifestyle?
“That’s great for those who have maintenance especially if they
do not have enough resources to buy, that’s a great help to them.”
7. How does your kind of living change after implementing TRAIN Law?
“When buying foods or supplies, what is the most needed is
purchased.”
a. At what time of your day life is much easier, before implementing
TRAIN Law or after implementing TRAIN Law?
“Before because our lifestyle is much easier than today.”
47
APPENDIX J
Driver no. 2; Age: 50 years old Family member(s): 6 members
1. What is your understanding about TRAIN Law?
“The things that I know about TRAIN LAW, is a law that came and
signed from the congress who been signed by the Duterte
administration.”
a. Are you in favor or against it? Why?
“It can be either favorable or not in my own opinion because the
advantage of TRAIN Law is that all of the structure/buildings is
implemented by the government while the disadvantage is that all of
the minimum wage earners are been affected by it because of the
insufficient income to the needs of the family.”
2. How does TRAIN Law give minimum wage earners high commodity
prices?
“The TRAIN law gives minimum wage earners high commodity
prices by the added tax in crude oil instead the crude oil is 36, how it is
40. It highly increases.”
a. Is it a burden from you? Why?
“Yes because our family budget is affected.”
3. Does higher take home pay improve your standard of living? Why?
“No, the higher take home pay does not improve the standard of
living because it removes the taxes on salary but the tax is being put to
the product prices.”
4. Why do you think the transportation fares continue to increase?
“The increase in transportation fares cause great impact
because in one increased transportation fare, it can buy one pad
paper.”
a. Who do you think will be the most affected from it?
“The people who don’t have works and belongs to the law
sector of the community will be the affected.”
5. Does the excise tax on Sugar-Sweetened Beverages affect you as a
consumer? Why?
“Of course when the tax and products rises the result is either
good or bad.”
a. How does it affect your budgeting?
“The budgeting continues to decrease.”
b. How does it affect your lifestyle?
“Before I can still drink, but now I can’t because before the beverages
and alcohol are cheaper than today.”
6. What is the good effect of the removal of the 12% value-added tax on
medicines for diabetes, high cholesterol and hypertension starting
2019 in your lifestyle?
48
“It has good effect especially to the people who always needed
maintenance medicine, their result to the light pocket and can drink in
time and when it is enough.”
7. How does your kind of living change after implementing TRAIN Law?
“Nowadays, we need to budget because of the increase of
commodities, decrease the number of important things we needed to
buy because of the price rate.”
49
APPENDIX K
Driver no. 3; Age: 51 years old Family member(s): 7
1. What is your understanding about TRAIN Law?
“Nothing but to comply and to comply with the government.”
a. Are you in favor or against it?
“I’m not favor because it is a huge loss for like us drivers.”
2. How does TRAIN Law give minimum wage earners high commodity
prices?
“I don’t know because it’s for the government.”
a. Is it a burden from you? Why?
“Of course that’s a big problem for an individual because all you have
to buy is just a huge amount of expenses for your home needs life for our
grocery needs.”
3. Does higher take home pay improve your standard of living? Why?
“No, because the only thing people need is that people are rallying
because the value of money here in the Philippines is getting smaller. The
needs here in the house is having a big deficiency because instead of for
two weeks the ₱1,500.00 here in our house is not enough for our daily
needs.”
4. Why do you think the transportation fares continue to increase?
“If the diesel will increase the fare will also increase. It’s better to
remove the tax so that the diesel will be low.”
a. Who do you think will be the most affected from it?
“Students, especially to those parents who doesn’t have any work or
those parents who are just farmers. Where could they have even
enough money for their everyday living. By the 4 months cycle of
farming where in they are 1 month vacant and 3 months of farming.
While us drivers, from morning until afternoon even if were gaining just
small salary, we still have money to give tour children everyday. The
fare is still low even if the diesel is continuously increasing.”
5. Does the excise tax on Sugar-Sweetened Beverages affect you as a
consumer? Why?
“It’s a big thing because our lifestyle is affected because when the
prices of goods rises, we are having trouble and having difficulty in
terms of budgeting.”
a. How does it affect your budgeting?
“Something lacks together with a huge charge, because instead of
buying 20 pieces of canned goods it will only become 5 pieces.”
b. How does it affect your lifestyle?
“We rather buy the cheaper one and not unlike before that we could
still buy many groceries and today our groceries decreases already.”
6. What is the good effect of the removal of 12% value-added tax on
medicines for diabetes, high cholesterol and hypertension starting in
2019 in your lifestyle?
50
“Good because the budget for the medicine is maintained.”
7. How does your kind of living change after implementing TRAIN Law?
“It’s more difficult because almost the value of our money low triples
that’s why there is really a big change.”
b. At what time of your day life is much easier, before
implementing TRAIN Law or after implementing TRAIN Law?
“Before, because our life is easier.”
51
APPENDIX L
Sari-Sari Store Owner no. 3; Age: 28 years old; Family member(s):4
1. What is your understanding about TRAIN Law?
“TRAIN Law is implemented to make the life of the Filipino citizen
life easier.”
a. Are you in favor or against it?
“I’m against because even if the wealthier people will have a higher
tax than the unfortunate ones. They would still suffer from high prices of
goods and other expenses.”
2. How does TRAIN Law give minimum wage earners high commodity
prices?
a. Is it a burden from you?
“Yes, because like what I have said I don’t see any good
benefits to us of TRAIN Law.”
3. Does higher take-home pay improve your standard of living? Why?
“No, because since I don’t have enough salary and I don’t have
enough money to improve my business.’
4. Why do you think the transportation fares continue to increase?
“Because of the increase of oil in the world market.”
a. Who do you think will be the most affected from it?
“Consumers and who own pastry and cakes businesses.”
5. Does the excise tax on Sugar-Sweetened Beverages affect you as a
consumer? Why?
“Yes, because we use that everyday and it is also important.”
a. How does it affect your budgeting?
“The prices of goods increases, but the salary income stay low, and
before the salary income is enough, but now it is not enough for our
family needs.”
b. How does it affect your lifestyle?
“Before we can buy the things we want even if its not important ,but
now we never buy something we do not really need and not important.”
6. What is the good effect of the removal of 12% value-added tax on
medicines for diabetes, high cholesterol and hypertension starting in
2019 in your lifestyle?
“It will be easier for them to maintain their medicine.”
7. How does your kind of living change after implementing TRAIN Law?
“It’s harder because the expenses got higher but our salary still stay
the same and sometimes gets lower.”
a. At what time of your day life is much easier, before implementing
TRAIN Law or after implementing TRAIN Law?
“It depends, because there are good and bad benefits also in different
situation.”
52
CURRICULUM VITAE
Name: CLARISS NIKKA ARANETA RAPSING
Address: 336 purok 3 Brgy. Banca-Banca Victoria,
Laguna
Email Address: clarissnikka_11@ymail.com
PERSONAL INFORMATION
Date of Birth
Place of Birth
Age
Civil Status
Nationality
Gender
Religion
Father’s Name
Mother’s Name
: October 11,2001
: Sta. Cruz, Laguna
: 17
: Single
: Filipino
: Female
: Roman Catholic
: Eduardo Edejer Rapsing
: Leonisa Andal Araneta
EDUCATIONAL ATTAINMENT
Junior High School
Elementary
: San Antonio de Padua College
: National Highway, Brgy. Sta. Clara Sur,
Pila,Laguna
: S.Y. 2014-2018
: Banca-Banca Elementary School
: National Highway, Brgy. Banca-Banca
Victoria, Laguna
: S.Y. 2008-2014
53
CURRICULUM VITAE
Name: KYLA DOMDOM PEREJA
Address: 070, Brgy. West Talaongan Cavinti
Laguna
PERSONAL INFORMATION
Date of Birth
Place of Birth
Age
Civil Status
Nationality
Gender
Religion
Father’s Name
Mother’s Name
: November 15, 2001
: Cavinti, Laguna
: 17
: Single
: Filipino
: Female
: Born-Again Christian
: Leopoldo Agana Pereja
: Emily Llorente Domdom
EDUCATIONAL ATTAINMENT
Junior High School
Elementary
: Pedro Guevara Memorial National High School
: P. Guevara Avenue, Sta. Cruz, Laguna
: S.Y. 2014-2018
: Barangay West Talaongan Elementary School
: Barangay West Talaongan Cavinti Laguna
: S.Y. 2008-2014
54
CURRICULUM VITAE
Name: LARA WYNNE CORDON BROSAS
Address: 86# Sampaguita St. Brgy. Daniw Liliw,
Laguna
Email Address: wynne.cute@gmail.com
PERSONAL INFORMATION
Date of Birth
Place of Birth
Age
Civil Status
Nationality
Gender
Religion
Father’s Name
Mother’s Name
: November 09,2001
: Delgado Hospital, Quezon City
: 17
: Single
: Filipino
: Female
: Roman Catholic
: Walter Nograda Brosas
: Lea Dator Cordon
EDUCATIONAL ATTAINMENT
Junior High School
Elementary
: San Antonio de Padua College
: National Highway, Brgy. Sta. Clara Sur,
Pila, Laguna
: S.Y. 2014-2018
: San Antonio de Padua College
: National Highway, Brgy. Sta. Clara Sur,
Pila, Laguna
: S.Y. 2008-2014
55
CURRICULUM VITAE
Name: JANE KRISTINE PRINCIPE PEREZ
Address: 42# Cailles St. Brgy. Poblacion Cavinti,
Laguna
Email Address: janekristine22@yahoo.com
PERSONAL INFORMATION
Date of Birth
Place of Birth
Age
Civil Status
Nationality
Gender
Religion
Father’s Name
Mother’s Name
: August 22, 2001
: Laguna Doctors Hospital Sta. Cruz, Laguna
: 17
: Single
: Filipino
: Female
: Roman Catholic
: Ragie Pereja Perez
: Isabelita Ramos Principe
EDUCATIONAL ATTAINMENT
Junior High School
Elementary
: Cavinti Integrated National High School
: Brgy. Duhat Cavinti, Laguna
: S.Y. 2014-2018
: Burol Elementary School
: Magsaysay St. Brgy. Poblacion Cavinti,
Laguna
: S.Y. 2008-2014
56
CURRICULUM VITAE
Name: GARLYNNE MORALES MALBATAAN
Address: Bonifacio St. Brgy. Poblacion Cavinti,
Laguna
Email Address: garlynnem@yahoo.com
PERSONAL INFORMATION
Date of Birth
Place of Birth
Age
Civil Status
Nationality
Gender
Religion
Father’s Name
Mother’s Name
: November 11, 2001
: Luisiana, Laguna
: 17
: Single
: Filipino
: Female
: Roman Catholic
: Edgardo Bautista Malbataan
: Nogie Pedron Morales
EDUCATIONAL ATTAINMENT
Junior High School
Elementary
: Pedro Guevara Memorial National High School
: P. Guevara Avenue, Sta. Cruz , Laguna
: S.Y. 2014-2018
: Burol Elementary School
: Magsaysay Street Brgy. Poblacion Cavinti,
Laguna
: S.Y. 2012-2014
: Immaculate Conception Academy of Manila
: 2212 S. del Rosario Street Gagalangin Tondo,
Manila
: S.Y. 2010-2012
: Arsenio H. Lacson Elementary School
: Younger St. Balut Tondo, Manila
: S.Y. 2008-2010