Developing a Context-Specific Tax Compliance Questionnaire for Self-Employed Individuals in Davao Region: An Exploratory Sequential Mixed Methods Study
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This study developed and validated a context-specific questionnaire to assess tax compliance among self-employed individuals in the Davao Region, Philippines, using an exploratory sequential mixed-methods design. The qualitative phase involved eight in-depth interviews and one focus group discussion with seven participants, selected through purposive sampling, to capture lived experiences related to tax compliance. Thematic analysis generated five core themes: Tax Confidence, BIR Services and Fairness, Tax Knowledge, Compliance Motivation, and System Burden. These themes informed the development of an initial 91-item instrument. In the quantitative phase, exploratory factor analysis (EFA) was conducted with 300 respondents, resulting in a refined 42-item, five-factor structure. Confirmatory factor analysis (CFA) using a separate sample of 300 respondents further validated the model and yielded a parsimonious 23-item scale with strong construct validity and excellent model fit indices (CFI = .961, TLI = .955, RMSEA = .033). The final instrument demonstrated good internal consistency (overall Cronbach’s α = .866).Integration of qualitative and quantitative findings confirmed a strong alignment between participants’ lived experiences and the empirically validated factor structure, strengthening the instrument’s contextual relevance and generalizability. The resulting scale provides a theoretically grounded and psychometrically sound tool for assessing tax compliance among self-employed individuals and offers practical implications for tax administration, policy formulation, and compliance-oriented interventions in developing-country contexts.
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