PERCEPTIONS OF THE MODIFIED SIN TAX LAW AMONG EMPLOYEES OF GOVERNMENT-OWNED AND/OR CONTROLLED CORPORATIONS IN MARAWI CITY: A STUDY ON AWARENESS, SOCIODEMOGRAPHIC FACTORS, AND POLICY IMPLICATIONS

Abstract

Purpose: This study examines the knowledge and views of employees at selected Government-Owned and/or Controlled Corporations (GOCCs) in Marawi City about the benefits and disadvantages of the modified Sin Taxation Law. The study aims to better understand how socioeconomic factors influence knowledge levels and perceptions, as well as to make policy recommendations. Methodology: The study used a quantitative, descriptive survey approach, including 180 employees from chosen GOCCs and ten key informants for validation. A survey questionnaire designed by the researcher was used to collect primary data. Descriptive statistics (frequency count, percentage distribution, and mode) and Spearman's rank correlation coefficient were employed to investigate the relationship between socio-demographic profiles, knowledge levels, and legal perceptions. Findings: Respondents demonstrated a high level of understanding about the modified Sin Tax Law, indicating widespread public awareness. Opinions on its benefits (e.g., public health funding) and drawbacks (e.g., perceived injustice) differed, but were supported and validated by key informants. Statistical research found a strong correlation between socio-demographic profiles and knowledge levels (p < 0.05), but no significant relationship with opinions of the law's benefits and drawbacks (p > 0.05). A substantial correlation was found between knowledge levels and perceptions (p < 0.05). Limitations: This study was limited to the concept that the select GOCCs are only a subject of the study in determining the knowledge and perception of sin taxation law. And also, it is limited to the complete enumeration of the employees of the three select GOCC, a total of one hundred Eighty (180). Contribution: The study emphasizes the need for further local regulations to reinforce the implementation of the modified Sin Tax Law, particularly against the sale of sin products to minors. It sheds light on policy awareness and its relationship with socio-demographic characteristics, adding to debates about governance, taxation, and public health.