Business Research on Consumer Buying Behavior After the Implementation of Sin Tax Law in the...

8/18/2019 Business Research on Consumer Buying Behavior After the Implementation of Sin Tax Law in the Philippines

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CHAPTER I

THE PROBLEM AND ITS SETTING

Introduction

House Bill 5727 or Republic Act No. 10351, or the Sin Tax Bill, is an act

restructurin the excise tax on alcohol an! tobacco pro!ucts, "hich ai#s to restructure

the existin taxes i#pose! on alcohol an! tobacco oo!s. $uties on these pro!ucts are

potential re%enue source that "ill help &un! the 'ni%ersal Health (are )rora# o& the

a!#inistration. *i+e"ise, hiher taxesan! conse-uentl hiher costsare seen as a

!eterrent to the consu#ption o& /sin pro!ucts, "hose a!%erse e&&ects are #ostl borne

b the poorer se#ents o& societ. 1Sin Taxes. o%ern#ent

Accor!in to the $epart#ent o& Health $4H, the )hilippines ha%e an esti#ate!

17.3 #illion tobacco consu#ers "ith an a%erae o& 1,073 stic+s per person annuall. A

10 percent increase in tobacco taxes "ill re!uce the nu#ber o& s#o+ers b t"o #illion

b 201 1Sin Taxes.o%ern#ent

Figure 1

Prices of Pou!"r

Cig"rette


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2

Br"nds in t#e P#i!iinesSource$ Action for Econo%ic Refor%s

6iure 1 states that the chart stu!ies in 2010 that )hilippines has the cheapest

price a#on Southeast Asia countries in popular ciarette bran!s that causin the

accessibilit o& ciarettes "ith a lo" price.

n 2018, excise tax collections &ro# tobacco an! alcoholic be%eraes re" 80

percent in the nine #onths throuh Septe#ber in that ear, re&lectin the success o& the

sin tax re&or# #easure that 9ac+e! up the taxes o& the so:calle! sin pro!ucts. Base! on

a report &ro# the $epart#ent o& 6inance, collection o& excise tax on ciarettes an!

alcohol reache! );1.8 billion &ro#


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T"&!e 1

Sin T"' R"tes "s Re!e"sed &( F"ce!ess Tr"ders !"st )*1+

To un!erstan! "hat this chart #eans, ciarettes pac+ "hich "ill &all un!er the

lo":price! an! #e!iu# price! pac+s "hich use! to cost )12pac+ prior to the sin tax

era "hich pai! )2.72 onl to the o%ern#ent "ill no" pa )12.00 or an extra 0

centa%os per stic+ to each s#o+er. This "ill +eep on escalatin to )15, )1, until )2 at

2017. 86aceless Tra!ers.2013

T"&!e )

M"nd"ted Incre"se in T"'es in , For% for To&"cco Industries

B( F"ce!ess Tr"der )*1+


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To this point Sin Tax ca#e into an e&&ecti%e la" in ter#s in boostin lare a#ount

o& tax collection, Sin Tax la" also co%ers the concern in consu#ers> health. Accor!in to

our o%ern#ent, b this la" the sini&icant !ecline nu#ber o& s#o+ers "ill li+e"ise

re!uce the nu#ber o& s#o+in:relate! !eath there&ore the chane in nu#bers o&

consu#ers population in ciarettes be suppose! to i!enti&.

Accor!in to the sur%e in stu!ies o&


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or peers s#o+e, the #a &eel pressure! into !oin the sa#e to be accepte!. The

curiosit an! excite#ent o& experi#entin "ith so#ethin that is &orbi!!en reall ure!

oun people to s#o+e.

A!ults s#o+e &or other reasons. The #a ha%e a lot o& stress an! pressures

because o& econo#ic an! personal proble#s an! to their "or+. All these people #a

s#o+e to &eel relaxe! or to i%e the# ener "hile oin throuh a har! ti#e.

Fhether oun or ol!, so#e people s#o+e to control their "eiht. S#o+in

re!uces a personGs appetite. t lessens hisher sense o& taste an! s#ell. This coul! be

"h ex:s#o+ers ain "eiht a&ter -uittin ciarettes. 6oo! tastes an! s#ells so #uch

better.

There are people "ho sa the lo%e to s#o+e. S#o+in i%es the# pleasure, it

9ust #a+es the# &eel oo!.

So#e ha%e trie! to -uit but ha%e returne! to ciarettes because s#o+in is such

a stron a!!iction. t is a habit that is %er !i&&icult to brea+. Health *iterac

So#e ciarette s#o+ers -uit s#o+in because o& hiher prices !ue to the la"

an! realie the spen! too #uch #one to #aintain their a!!iction, other !o substitutes

b usin electronic ciarettes.

The researchers &elt the nee! to con!uct this stu! because this stu! can


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contribute +no"le!e on !eter#inin the &actors that in&luence consu#er buin

beha%ior o& ciarette a&ter the i#ple#entation o& the Sin Tax *a".

St"te%ent of t#e ro&!e%

This stu! ai#e! to !eter#ine the &actors that in&luence the consu#er buin

beha%ior o& ciarette a&ter the i#ple#entation o& SN tax la". Speci&icall, this stu!

see+s to ans"er the &ollo"in -uestions@

1. "hat is the pro&ile o& ciarette s#o+ersI

a. en!er b. Aec. (i%il Status!. (areer Statuse. Source o& nco#e

2. "hat are the reasons o& s#o+inI

a. Fhat is our reason in s#o+inIb. $o ou ta+e ciarettes BJ64RJ an! A6TJR i#ple#entation o& Sin Tax *a"Ic. Are ou a"are o& Sin Tax *a"I

3. "hat is the i#pact o& Sin Tax *a" i#ple#entation to ciaretteI

a. Fhat particular bran! !o ou use BJ64RJ the i#ple#entation o& Sin Tax

*a"Ib. Ho" #an stic+s ou consu#e per !a BJ64RJ an! A6TJR the

i#ple#entation o& Sin Tax *a"I

c. A6TJR the i#ple#entation o& Sin Tax *a", !oes the choice o& our bran!

chaneI!. Fhat ae !i! the respon!ent start s#o+inI

8. ho" the Sin Tax *a" i#ple#entations a&&ect the consu#er buin beha%ior to


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in!i%i!ualsI

a. Are ou still buin ciarettes A6TJR i#ple#entation o& Sin Tax *a"Ib. s the respon!ent a"are about the haar!ous e&&ect o& s#o+inI

c. Fh !o ou still bu ciarettes !espite the i#ple#entation o& Sin Tax *a"I

Signific"nce of t#e stud(

This stu! pro%e! to be sini&icant to the &ollo"in@

To the ciarette s#o+ers, this stu! "ill be bene&icial in !iscourain consu#ption

o& ciarettes an! there&ore re!uce the nu#ber o& consu#ers "ho either !e%elop or !ie

&ro# s#o+in !iseases.

To the stu!ents, the result o& this stu! "ill pro%i!e a"areness about the reason o&

in!i%i!ual in their consu#ption o& ciarettes an! the ba! e&&ects o& s#o+in.

To &uture researchers, the &in!ins &ro# this stu! "ill ser%e as a re&erral on their

&uture research topic.

To the o%ern#ent, this stu! "ill ser%e as source o& ra" !ata &or possible

e%aluation o& the la" i#ple#ente!.

Scoe "nd De!i%it"tion of t#e stud(

This stu! "ill !eter#ine the reasons o& in!i%i!uals in s#o+in ciarettes, a&ter an!

be&ore the i#ple#entation o& the *a".

This stu! is li#ite! onl in the i#pact o& Sin Tax *a" to ciarettes as the la"

&ocuses on it an! the i#pact o& this la" to the buin beha%ior o& the consu#ers.

This research "ill be hel! onl at Sta. (ru Danila an! one hun!re! 100 !i&&erent

respon!ents "ill be choose to participate in ter#s o& ans"erin the set o& -uestionnaire

&or atherin in&or#ation purposes.


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Definition of ter%s

6or clearer un!erstan!in o& the ter#s use! in this stu!, belo" are their #eanins@

Ad%inistr"tion The &unction o& a political state in exercisin its o%ern#ent !uties.

Borne (arrie! or transporte! b a person.Bu(ing

Be#"-ior

The !ecision processes an! acts o& people in%ol%e! in buin an!

usin.

De!eterious $a#ain or har#&ul

De"rt%ent of

Fin"nce

The part o& an oraniation that #anaes its #one. The business

&unctions o& a &inance !epart#ent tpicall

inclu!e plannin, oraniin, au!itin, accountin &or

an! controllin its co#panGs &inances. The &inance !epart#ent

also usuall pro!uces the co#panGs &inancial state#ents.

De"rt%ent of

He"!t# .DOH/

The principal health aenc in the )hilippines. t is responsible &or

ensurin access to basic public ser%ice to all 6ilipinos throuh the

pro%ision o& -ualit health care an! reulation o& health oo!s an!

ser%ices.Deterrent A thin that !iscouraes or is inten!e! to !iscourae so#eone

&ro# !oin so#ethin.

E!ectronic

Cig"rettes

A ciarette:shape! !e%ice containin a nicotine:base! li-ui! that

is %aporie! an! inhale!, use! to si#ulate the experience o&

s#o+in tobacco.

Esc"!"ting

To beco#e "orse or to #a+e so#ethin "orse or #ore se%ere

or to beco#e reater or hiher or to #a+e so#ethin reater or

hiher.

House Bi!! )ropose! la" brouht be&ore the House o& Representati%es, as

oppose! to the Senate.

Incre%ent"!

A usual l s#all a#ount or !eree b "hich so#ethin is

#a!e larer or reater.

0"c u To raise so#ethin up.

Neon"t"! De"t# The absence o& li&e or state o& bein !ea!.

Petic 2!cer

A lesion in the linin #ucosa o& the !iesti%e tract, tpicall in the

sto#ach or !uo!enu#, cause! b the !iesti%e action o& pepsin

an! sto#ach aci!.Pu!%on"r(

E%#(se%"

An abnor#al con!ition o& the luns #ar+e! b !ecrease! respirat

or &unction?

associate! "ith s#o+in or chronic bronchitis or ol! ae.

A state:sponsore! tax that is a!!e! to pro!ucts or ser%ices that

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;

Sin T"' L"3

are seen as %ices, such as alcohol, tobacco an! a#blin. These

tpe o& taxes are le%ie! b o%ern#ents to !iscourae in!i%i!uals

&ro# parta+in in such acti%ities "ithout #a+in the use o& the

pro!ucts illeal. These taxes also pro%i!e a source o& o%ern#ent

re%enue.

2ni-ers"!

He"!t# C"re

Progr"%

The call an! co##it#ent o& the )hilippine o%ern#ent to ensure

that e%er 6ilipino has access to -ualit an! a&&or!able health

care.

ENDNOTES

1Sin Taxes.o%ern#ent. Retrie%e! &ro# http@""".o%.phsin:tax

2$ela )eKa.2018.)hilstar. Retrie%e! &ro#http@""".philstar.co#business2018121;180813sin:tax:collection:80

3Rappler.Retrie%e! &ro#http@""".rappler.co#business1;2:hiher:booe,:ciarette:prices:as:sin:tax:la":ta+es:e&&ect

http://www.investopedia.com/terms/t/taxes.asphttp://www.gov.ph/sin-tax/http://www.philstar.com/business/2014/12/19/1404183/sin-tax-collection-40http://www.rappler.com/business/18928-higher-booze,-cigarette-prices-as-sin-tax-law-takes-effecthttp://www.rappler.com/business/18928-higher-booze,-cigarette-prices-as-sin-tax-law-takes-effecthttp://www.investopedia.com/terms/t/taxes.asphttp://www.gov.ph/sin-tax/http://www.philstar.com/business/2014/12/19/1404183/sin-tax-collection-40http://www.rappler.com/business/18928-higher-booze,-cigarette-prices-as-sin-tax-law-takes-effecthttp://www.rappler.com/business/18928-higher-booze,-cigarette-prices-as-sin-tax-law-takes-effect


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86acelessTra!er.2013.For!press. Retrie%e! &ro#https@&acelesstra!er."or!press.co#201301059an:5:2013:pain:the:he&t:price:&or:our:sins:a:si#ulation:on:the:i#pact:o&:the:sin:tax:la":a#on:li-uor:an!:

ciarette:co#panies:liste!:in:the:exchane

5To+o Detropolitan 4htsu+a eneral Hospital.2000.ntern.De!. Retrie%e! &ro#http@""".ncbi.nl#.nih.o%pub#e!10;;;03 $epart#ent o& nternal De!icine

Health Fh )eople S#o+e.Health *iterac. Retrie%e! &ro#http@healthliterac."orl!e!.or!ocstobacco'nit31"hLpeopleLs#o+e.ht#l

CHAPTER II

CONCEPT2AL FRAME4OR5 AND RELATED LITERAT2RE

This chapter presents the re%ie" on relate! literature an! stu!ies rear!in topic

about &actors that in&luence consu#er buin beha%ior o& ciarette a&ter the

i#ple#entation o& the Sin Tax *a".

SIN TAX LAW

O2TP2T

• The sur%e re%eale!@

The consu#ption o&

ciarettes still

increasin !espite o&

the la". The respon!ents ha%e

#aintaine! the sa#e

le%el an! bran!

pre&erence &or their

ciarette consu#ption

a&ter the

i#ple#entation o& the

sin tax la".

• The Sin Tax *a" is not

so#eho" a re!uction

#easure base! on the

sur%e.

• The collecte! re%enues &ro#

the excise tax #eet the

earl taret #uch #ore

than the expecte!.

PROCESS

• Tobacco co#panies "ere

!irecte! to increase the

retail price o& tobacco

pro!ucts.

• $uties on these pro!ucts

are a potential re%enue

source that "ill help &un!

the 'ni%ersal Health (are

)rora# o& the

a!#inistration.

• This la" propose! b the

o%ern#ent is to reap

bier ains &or health,

sa%in #illions o& s#o+ers>

li%es in the process.

• (on!ucte! sur%es

• All ciarettes existin in the

#ar+et at the ti#e o& the

e&&ecti%it o& this Act shall be

classi&ie! accor!in to the

net retail prices an! the tax

rates.

INP2T

• House Bill 5727 or Sin Tax

Bill

• Sine! b presi!ent Benino

S. A-uino on $ece#ber

20, 2012• J&&ecti%e on s health

prora#s.

• Si#pli&in the tax structure

&or alcoholic an! tobacco

pro!ucts.

https://facelesstrader.wordpress.com/2013/01/05/jan-5-2013-paying-the-hefty-price-for-our-sins-a-simulation-on-the-impact-of-the-sin-tax-law-among-liquor-and-cigarette-companies-listed-in-the-exchange/https://facelesstrader.wordpress.com/2013/01/05/jan-5-2013-paying-the-hefty-price-for-our-sins-a-simulation-on-the-impact-of-the-sin-tax-law-among-liquor-and-cigarette-companies-listed-in-the-exchange/https://facelesstrader.wordpress.com/2013/01/05/jan-5-2013-paying-the-hefty-price-for-our-sins-a-simulation-on-the-impact-of-the-sin-tax-law-among-liquor-and-cigarette-companies-listed-in-the-exchange/http://www.ncbi.nlm.nih.gov/pubmed/10969903http://healthliteracy.worlded.org/docs/tobacco/Unit3/1why_people_smoke.htmlhttps://facelesstrader.wordpress.com/2013/01/05/jan-5-2013-paying-the-hefty-price-for-our-sins-a-simulation-on-the-impact-of-the-sin-tax-law-among-liquor-and-cigarette-companies-listed-in-the-exchange/https://facelesstrader.wordpress.com/2013/01/05/jan-5-2013-paying-the-hefty-price-for-our-sins-a-simulation-on-the-impact-of-the-sin-tax-law-among-liquor-and-cigarette-companies-listed-in-the-exchange/https://facelesstrader.wordpress.com/2013/01/05/jan-5-2013-paying-the-hefty-price-for-our-sins-a-simulation-on-the-impact-of-the-sin-tax-law-among-liquor-and-cigarette-companies-listed-in-the-exchange/http://www.ncbi.nlm.nih.gov/pubmed/10969903http://healthliteracy.worlded.org/docs/tobacco/Unit3/1why_people_smoke.html


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4n


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The ob9ecti%es o& the Sin Tax *a" are three:&ol!@ pro#otin better health outco#es b

!iscourain consu#ption o& alcohol an! tobacco, raisin #uch:nee!e! re%enues to

&un! the o%ern#ent>s health prora#s, an! si#pli&in the tax structure &or alcoholic

an! tobacco pro!ucts. (iarettes pac+e! b han! there shall be le%ie!, assesse! an!

collecte! on ciarettes pac+e! b han! an excise tax. 1Re%isitin Sin Tax *a"

MJ&&ecti%e on


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Effecti-e on 0"nu"r( 16 )*1+

1 & the net retail price exclu!in the excise tax an! the %alue:a!!e! tax is Jle%en

pesos an! &i&t centa%os )11.50 an! belo" per pac+, the tax shall be T"el%e pesos

)12.00 per pac+? an! 2 & the net retail price exclu!in the excise tax an! the %alue:

a!!e! tax is #ore than Jle%en pesos an! &i&t centa%os )11.50 per pac+, the tax shall

be T"ent:&i%e pesos )25.00 per pac+.

Effecti-e on 0"nu"r( 16 )*17


pesos an! &i&t centa%os )11.50 an! belo" per pac+, the tax shall be Se%enteen

pesos )17.00 per pac+? an! 2 & the net retail price exclu!in the excise tax an! the

%alue:a!!e! tax is #ore than Jle%en pesos an! &i&t centa%os )11.50 per pac+, the

tax shall be T"ent:se%en pesos )27.00 per pac+.



pesos an! &i&t centa%os )11.50 an! belo" per pac+, the tax shall be T"ent:one



tax shall be T"ent:eiht pesos )2.00 per pac+.


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pesos an! &i&t centa%os )11.50 an! belo" per pac+, the tax shall be T"ent:&i%e



tax shall be T"ent:nine pesos )2;.00 per pac+.

Effecti-e on 0"nu"r( 16 )*1:

The tax on all ciarettes pac+e! b #achine shall be Thirt pesos )30.00 per

pac+. The rates o& tax i#pose! un!er this subsection shall be increase! b &our percent

8C e%er ear therea&ter e&&ecti%e on


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Secretar o& 6inance.

Reistere! ciarettes pac+e! b #achine shall onl be pac+e! in t"enties an! other

pac+ain co#binations o& not #ore than t"ent. 'n!erstate#ent o& the sueste! net

retail price b as #uch as &i&teen percent 15C o& the actual net retail price shall ren!er

the #anu&acturer or i#porter liable &or a!!itional excise tax e-ui%alent to the tax !ue

an! !i&&erence bet"een the un!erstate! sueste! net retail price an! the actual net

retail price.

(iarettes intro!uce! in the !o#estic #ar+et a&ter the e&&ecti%it o& this Act shall be

initiall tax classi&ie! accor!in to their sueste! net retail prices. Da9or super#ar+ets,

as conte#plate! un!er this Act, shall be those "ith the hihest annual ross sales in

Detro Danila or the reion, as the case #a be, as !eter#ine! b the National

Statistics 4&&ice, an! shall exclu!e retail outlets or +ios+s, con%enience or sari:sari

stores, an! others o& a si#ilar nature@ )ro%i!e!, That no t"o 2 super#ar+ets in the list

to be sur%ee! are a&&iliate! an!or branches o& each other@ )ro%i!e!, &inall, That in

case a particular ciarette is not sol! in #a9or super#ar+ets, the price sur%e can be

con!ucte! in retail outlets "here sai! ciarette is sol! in Detro Danila or the reion, as

the case #a be, upon the !eter#ination o& the (o##issioner o& nternal Re%enue.

The net retail price shall be !eter#ine! b the Bureau o& nternal Re%enue throuh

a price sur%e un!er oath. The #etho!olo an! all pertinent !ocu#ents use! in the

con!uct o& the latest price sur%e shall be sub#itte! to the (onressional 4%ersiht


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(o##ittee on the (o#prehensi%e Tax Re&or# )rora# create! un!er Republic Act No.

280.

The proper tax classi&ication o& ciarettes, "hether reistere! be&ore or a&ter the

e&&ecti%it o& this Act, shall be !eter#ine! e%er t"o 2 ears &ro# the !ate o& e&&ecti%it

o& this Act. All ciarettes existin in the #ar+et at the ti#e o& the e&&ecti%it o& this Act

shall be classi&ie! accor!in to the net retail prices an! the tax rates pro%i!e! abo%e

base! on the latest price sur%e o& ciarettes con!ucte! b the Bureau o& nternal

Re%enue.

The #etho!olo an! all pertinent !ocu#ents use! in the con!uct o& the latest price

sur%e shall be sub#itte! to the (onressional 4%ersiht (o##ittee on the

(o#prehensi%e Tax Re&or# )rora# create! un!er Republic Act No. 280. No tobacco

pro!ucts #anu&acture! in the )hilippines an! pro!uce! &or export shall be re#o%e!

&ro# their place o& #anu&acture or exporte! "ithout postin o& an export bon!

e-ui%alent to the a#ount o& the excise tax !ue thereon i& sol! !o#esticall@ )ro%i!e!,

ho"e%er, That tobacco pro!ucts &or export #a be trans&erre! &ro# the place o&

#anu&acture to a bon!e! &acilit, upon postin o& a trans&er bon!, prior to export.

Tobacco pro!ucts i#porte! into the )hilippines an! !estine! &or &orein countries

shall not be allo"e! entr "ithout postin a bon! e-ui%alent to the a#ount o& custo#s

!ut, excise an! %alue:a!!e! taxes !ue thereon i& sol! !o#esticall. 4& the total %olu#e

o& ciarettes sol! in the countr, an #anu&acturer an!or seller o& tobacco pro!ucts


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#ust procure at least &i&teen percent 15C o& its tobacco lea& ra" #aterial re-uire#ents

&ro# locall ro"n sources, sub9ect to a!9ust#ents base! on international treat

co##it#ents.

Danu&acturers an! i#porters o& ciars an! ciarettes shall, "ithin thirt 30 !as

&ro# the e&&ecti%it o& this Act an! "ithin the &irst &i%e 5 !as o& e%er #onth therea&ter,

sub#it to the (o##issioner a s"orn state#ent o& the %olu#e o& sales &or ciars an!or

ciarettes sol! &or the three:#onth perio! i##e!iatel prece!in.

An #anu&acturer or i#porter "ho, in %iolation o& this Section, #is!eclares or

#isrepresents in his or its s"orn state#ent herein re-uire! an pertinent !ata or

in&or#ation shall, upon &inal &in!ins b the (o##issioner that the %iolation "as

co##itte!, be penalie! b a su##ar cancellation or "ith!ra"al o& his or its per#it to

enae in business as #anu&acturer or i#porter o& ciars or ciarettes.

An corporation, association or partnership liable &or an o& the acts or o#issions in

%iolation o& this Section shall be &ine! treble the areate a#ount o& !e&icienc taxes,

surchares an! interest "hich #a be assesse! pursuant to this Section. An person

liable &or an o& the acts or o#issions prohibite! un!er this Section shall be cri#inall

liable an! penalie! un!er Section 258 o& this (o!e. An person "ho "ill&ull ai!s or

abets in the co##ission o& an such act or o#ission shall be cri#inall liable in the

sa#e #anner as the principal.

& the o&&en!er is not a citien o& the )hilippines, he shall be !eporte! i##e!iatel

a&ter ser%in the sentence, "ithout &urther procee!ins &or !eportation.


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1

A total o& );1. billion has been enerate! &ro# the taxes i#pose! on tobacco an!

alcohol pro!ucts &or the &irst 11 #onths o& 2013, excee!in the &ull ear collection taret

o& )5. billion, the BR chie& note!. 4& the total a#ount, )1.22 billion ca#e &ro#

taxes on tobacco pro!ucts, an a#ount that is 20.;8C hiher than the taret collection o&

)51.5 billion &ro# tobacco pro!ucts. (ollecte! taxes &ro# the sale o& alcoholic

be%eraes, on the other han!, reache! )30 billion &ro#


19/41

1;

T"&!e

Re-enues to &e Co!!ected &( t#e Go-ern%ent

The Sin Tax Re&or# *a", "hich "as enacte! in 2012, restructure! the excise taxes

slappe! on alcohol an! tobacco, "ith hiher tax rates slappe! on these pro!ucts to

!iscourae %ice "hile also collectin #ore re%enues to be poure! into healthcare. 2The

*AF)H* )ro9ect


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20

ENDNOTES

1

Re%isitin the Sin Tax *a". Retrie%e! &ro#http@""".b"orl!online.co#content.phpIi!P;027

2The *AF)H* )ro9ect Retrie%e! &ro#http@""".la"phil.netstatutesrepactsra2012raL10351L2012.ht#l

http://www.lawphil.net/statutes/repacts/ra2012/ra_10351_2012.htmlhttp://www.lawphil.net/statutes/repacts/ra2012/ra_10351_2012.html


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21

CHAPTER III

RESEARCH DESIGN AND METHODOLOG;

This chapter presents the research !esin an! the #etho!olo use! in the

stu!. t co%ers the !escription o& the sub9ects, ho" the "ere selecte!, the instru#ents,

!ata atherin techni-ues, an! the statistical treat#ent.

Rese"rc# design

$escripti%e:co relational !esin "as use! to !eter#ine the !i&&erent perception o&


22/41

22

!i&&erent ciarettes s#o+ers.

Loc"!e of t#e stud(

Figure

M" 3#ere t#e sur-e( conducted

This research "as con!ucte! at Sta (ru, Danila area. Sta (ru is a !istrict in the

northern part o& (it o& Danila, )hilippines, locate! on the riht ban+ o& the )asi Ri%er

near the #outh o& the ri%er, in bet"een the !istricts o& Ton!o, Quiapo, an! Sa#paloc,

an! (aloocan (it a! Queon (it.

Da9or establish#ent o& Sta (ru are Sta (ru (hurch &or its reliious buil!ins. 6or

its ci%ic institutions are the Danila North (e#eter, (hinese eneral Hospital, an!


23/41

23

Danila. These establish#ents ha%e a %ital role &or the better#ent o& the !istrict an! also

brin a lot o& business an! "or+ opportunities to its people.

The place belons to the 3r! conressional !istrict o& Danila in the )hilippines.

Resondents of t#e Stud(

The respon!ents o& this stu! are the consu#ers o& ciarette such as thirt three

33 stu!ents, thirt &our 38 e#ploe! an! thirt three 33 une#ploe! "or+ers "ho

are ta+in ciarettes continuousl be&ore an! a&ter the i#ple#entation o& Sin Tax *a".

S"%!ing Met#od

The research is base! on ran!o# sa#plin techni-ue. Because it is the easiest

techni-ue that can pro%i!e the reliable in&or#ation that researchers nee!. These are

one hun!re! 100 respon!ents inclu!e! in this stu!.

D"t" G"t#ering Tec#ni


24/41

28

St"tistic"! D"t" Tre"t%ent An"!(sis

All pri#ar !ata "ere presente! in tabular &or#. Si#ple statistical &or#ula "as

utilie! in this stu! that shall inclu!e &re-uenc !istribution, percentae an! #ean.

The )ercentae Scale "as use! b the researcher in interpretin the !ata athere!

on@

6or#ula@ x No. o& Respon!ents x100

The -uestion co%erin the state#ent o& the proble# an! a ratin scale "as use!

"hich &eature the &ollo"in ratins.

RAN5ING INTERPRETATION

3 Hiher Sie

2 Do!erate Sie

1 *o"er Sie

A. )ercentae an! ran+in "ere use! in the !escription o& ciarette s#o+ers pro&ile.B. )ercentae an! ran+in "ere use! in the !escription o& the reasons &or s#o+in .(. )ercentae an! ran+in "ere use! in the !escription o& i#pact o& Sin Tax *a"

i#ple#entation to ciarette.$. )ercentae an! ran+in "ere use! in the !escription o& ho" the Sin Tax *a"

i#ple#entations a&&ect the consu#er buin beha%ior to in!i%i!uals.


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25

CHAPTER I=

PRESENTATION6 ANAL;SIS AND INTERPRETATION OF DATA

This chapter presents the analsis an! interpretation o& !ata athere! on the &actors

that in&luence the consu#er buin beha%ior o& ciarettes a&ter the i#ple#entation o&

Sin Tax *a" in Sta. (ru Danila.

T"&!eProfi!e of Cig"rette S%oers

ST2DENTS EMPLO;ED 2NEMPLO;EDR"ning

Gender

• Dale

• 6e#ale

25

5C15C

2

2C1C

27

2C1C

32

Tot"! ++ 1**, +7 1**, ++ 1**,

Ci-i! st"tus

• Sinle

• Darrie!

• Sinle

)arent

2;

22

C

CC

27

1

7;C

1C3C

1;

113

5C

33C;C

3

21

Tot"! ++ 1**, +7 1**, ++ 1**,

O-er"!! tot"!$ 1**

The table abo%e presents that out o& one hun!re! 100 respon!ents "ho ta+e

ciarette? eiht three 3 o& the# are #ale "hich inclu!e t"ent eiht 2 stu!ents,

t"ent eiht 2 e#ploe! an! t"ent se%en 27 une#ploe!. (onsi!erin their ci%il

status, se%ent &i%e 75 out o& one hun!re! 100 respon!ents are sinle.

T"&!e

Re"sons of S%oing


26/41

2


Re"son in

s%oing Stress relie%er

• B n&luence!

o& others

• Habit

• To control

"eiht

• 4thers

115

123

2

33C15C

3C10C

C

151

138

1

88C3C

3C12C

3C

3

211

0

28C;C

38C3C

0C

32

32

1

Tot"! ++ 1**, +7 1**, ++ 1**,

A3"re of Sin T"'

L"3• Ees

• No

115

55C85C

2

1C2C

72

21C7;C

23

Tot"! ++ 1**, +7 1**, ++ 1**,

T"ecig"rettes

BEFOREi#ple#entation o& Sin

Tax *a"

AFTER i#ple#entationo& Sin Tax *a" R"ning

ST2DENTS

• Ees

• No

2;8

73C27C

321

;7C3C

31

Tot"!$ ++ 1**, ++ 1**,

EMPLO;ED

• Ees

• No

313

;1CC

322

;8CC

31

Tot"!$ +7 1**, +7 1**,

2NEMPLO;ED

• Ees

• No

321

;7C3C

330

100C0C

31


27/41

27

Tot"!$ ++ 1**, ++ 1**,

This table sho"s that out o& one hun!re! 100 respon!ents #ost o& the# s#o+e

because o& t"o #ain reasons? a habit "hich ha%e &orth six 8 respon!ents an! stress

relie%er "ith thirt &our 38 respon!ents ans"ere!. The table also in!icates that the

nu#ber o& s#o+ers is hih BJ64RJ the i#ple#entation o& the *a" an! still increasin

e%en A6TJR the i#ple#entation. The !ata also re%eale! that #ost o& the respon!ents

are not a"are about the i#ple#entation o& the Sin Tax *a". This &in!in i#plies that Sin

Tax *a" has a lo" i#pact an! !oesn>t a&&ect the buin beha%ior o& the stu!ents.

T"&!eI%"ct of Sin T"' L"3 I%!e%ent"tion to Cig"rette


Br"nd use BEFOREi%!e%ent"tion of SinT"' L"3

• Darlboro

• )hilip Dorris

• Finston

• 6ortune

• Diht

• 4thers

211300

5C3C3C;C00

2802503

70C0CC

15C0C;C

2121823

8CC3C

12CC;C

311212

Tot"! ++ 1**, +7 1**, ++ 1**,

C#"nge of &r"nd• Ees

• No

231

C;8C

11

87C53C

1023

30C70C

23

Tot"! ++ 1**, +7 1**, ++ 1**,

O-er"!! tot"!$ 1**


28/41

2

T"&!e

St"tus of t#e Co%"r"ti-e Descrition of t#e Stics Consu%ed Before "nd After

T#e Sin T"' L"3

.I%"ct of Sin T"' L"3 I%!e%ent"tion to Cig"rette/

Stic consu%e er d"( BEFOREi#ple#entation o& Sin

Tax *a"

AFTERi#ple#entation o& Sin

Tax *a"R"ning

ST2DENTS

• 1:3

• 8:

• 7:10

• 4thers

12

15

20

80

1012

1130

30C3C

1;C

15C

1112

2

1380

38C3C

C

28C

22

2

2

Tot"!$ ++ 1**, ++ 1**,

EMPLO;ED• 1:3

• 8:

• 7:10

• 4thers

12

15

20

80

10;

0171

2;C2C1C

27C

1110;

0130

33C2;C2C

12C

222

2

Tot"!$ +7 1**, +7 1**,

2NEMPLO;ED

• 1:3

• 8:

• 7:10

• 4thers

128;

2

3C12C27C

;7

1

2C21C28C

222

2


29/41

2;

12

15

20

80

820

25C 880

27C

Tot"!$ ++ 1**, ++ 1**,

This athere! !ata re%eale! that out o& one hun!re! 100 respon!ents, se%ent

three 73 o& the# are usin Darlboro bran!. The least chosen bran! is Finston an!

Diht "hich out o& one hun!re! 100 respon!ents onl t"o 2 o& the# are usin this

bran!.

This !ata also re%eale! that there are thirt t"o 32 out o& one hun!re! 100

respon!ents are usin at least one 1 to three 3 stic+ o& ciarettes per !a be&ore the

Sin Tax *a" i#ple#entation. There is a sini&icant chane a&ter the i#ple#entation as

sho"n in the table abo%e "hich there is an increase in the nu#ber o& stic+s "hich

consu#er>s consu#e! a&ter the a&ter the i#ple#entation o& Sin Tax *a" because

accor!in to the# it is their habit an! stress relie%er an! e%er ti#e the tr to stop

usin ciarettes it a&&ects their bo! so in that case the beco#e a!!icte! in usin

ciarettes.

The in&or#ation sho"s that ciarettes s#o+ers !on>t chane their pre&erence in

buin particular bran! the "ant to use. There are thirt one 31 stu!ents, eihteen

1 e#ploe! an! t"ent three 23 une#ploe! "ith the total o& se%ent t"o 72

respon!ents out o& one hun!re! 100 "ho !i! not chane their use! bran!.

Base! on our inter%ie" "hile atherin the sur%e, #ost o& the respon!ent start


30/41

30

s#o+in "ith their teen ae "hich is thirteen 13 to &i&teen 15 ears ol! because o&

the in&luence in their en%iron#ent.

T"&!eEffects of Sin T"' L"3 to t#e Consu%er Bu(ing Be#"-ior


Sti!! &u(ing cig"retteAFTER i%!e%ent"tionof Sin T"' L"3

• Ees• No

330

100C0C

331

;7C3C

330

100C0C 31

Tot"! ++ 1**, +7 1**, ++ 1**,

Re"son 3#( sti!!&u(ing cig"rette

• )ast ti#e

• $ail routine

• Habit

• To control "eiht

• Stress relie%er

• A!!iction• 6eelin oo!

• (an>t stop

• 4thers

5113780

030

1C3C

3;C21C12C0C

0C;C0C

1003;27

201

2;C0C;C2CC21C

C0C7C

18012820

010

83C0C

3C12CC0C

0C3C0C

212211

111

Tot"! ++ 1**, +7 1**, ++ 1**,

O-er"!! tot"!$ 1**

This table represent the nu#ber o& thirt three stu!ents 33 "hich sho"s the result

o& the e&&ect o& the i#ple#entation o& sin tax la" "ere in, it co%ers i& the are still buin

ciarette, ho" #an stic+ the consu#e an! "hat is their reasons.

Base! on the sur%e, all the stu!ents is still buin ciarette e%en thouh the la" is

bein i#ple#ente! an! their #ain reason in usin ciarette is that it is their habit an!


31/41

31

also &or the# to control "eiht. Dan o& the# consu#e "ith the rane o& one to three

1:3 an! &our to six 8: stic+s per !a.

The !ata also sho"s the result in e#ploe! "or+ers. 4ut o& thirt three 33

e#ploe! "or+ers, onl one 1 "or+er stoppe! s#o+in a&ter the i#ple#entation. The

reasons "h the s#o+e is habit an! past ti#e is chosen b the #a9orit o& the#.

The &in!in re%eale! that e%en Sin Tax *a" is bein i#ple#ente! in the )hilippines?

still a lot o& une#ploe! consu#er>s alon Sta. (ru Danila still use! an! bu ciarettes

e%en the price increases.


32/41

32

CHAPTER =

S2MMAR; OF FINDINGS6 CONCL2SIONS AND RECOMMENDATIONS

This chapter contains the su##ar o& &in!ins, conclusion an! reco##en!ations.

Findings

Base! on the result o& the athere! !ata, #a9orit o& ciarettes s#o+ers are #ale?

t"ent eiht 2 &or stu!ents, t"ent eiht 2 &or e#ploe! "or+ers an! t"ent se%en

27 are une#ploe! "or+ers an! all o& the# are sinle in status. Hih nu#ber o& the

respon!ents s#o+e because o& t"o #ain reasons "hich &ort six 8 sai! it is their

habit an! t"ent &our 28 sai! that it is their stress relie%er out o& the one hun!re! 100

respon!ents. Dost o& the# ta+e ciarettes be&ore an! a&ter the i#ple#entation o& the

Sin Tax *a".

The !ata re%eale! that there is an increase in ciarettes s#o+ers !espite o& the la"

i#ple#entation because accor!in to our sur%es there are total o& ninet t"o ;2

respon!ents "ho too+ ciarettes be&ore the i#ple#entation there is an increasin a&ter

the i#ple#entation "hich there are alrea! ninet se%en ;7 "ho ta+e ciarettes.

Accor!in to the sur%e #ost o& the# are not a"are o& the Sin Tax *a", the !ata

sho"e! that onl thirt one 31 out o& one hun!re! 100 +no"s the la" an! ho" this

la" a&&ects the price o& the ciarettes that the are usin. Dost o& the respon!ents !on>t

chane their bran! pre&erence. There are se%ent t"o 72 respon!ents out o& one

hun!re! 100 still choose Darlboro as is their chosen bran! e%en thouh its price


33/41

33

increase .

The !ata sho"e! that #ost o& the stu!ents respon!ents ha%e the sa#e nu#ber o&

stic+s that the are consu#in e%en be&ore an! a&ter the la" i#ple#entation, "hich

the pre&er to use &our 8 to six stic+s o& ciarettes per !a. Fhile e#ploe! "or+ers

sho"e! that the pre&erre! to use one 1 to three three stic+s per !a as "ell as the

une#ploe! "or+ers. But so#e o& the respon!ents pre&erre! at least one 1 box o&

ciarettes per !a.

There are ninet nine ;; out o& one hun!re! 100 respon!ents "ho still use an!

bu ciarettes as o& to!a e%en the la" has been i#ple#ente!. These result re%eale!

that there is still a lot o& consu#ers "ho use ciarettes !espite o& the la". These

&in!ins i#pl that the i#pact o& the *a" to the consu#ers is those not a&&ect the users

at all to appoint it increase b 2C, still an increase in nu#ber o& ciarettes s#o+ers

alon Sta. (ru Danila in spite o& the la" i#ple#entation.

Conc!usion

The e&&ect a&ter the i#ple#entation o& the sin tax la", s#o+ers still increase, in all

ci%il status an! in all en!ers. Dost o& the respon!ents are still usin ciarettes to!a

e%en there is an increase in its price. 'sin ciarettes has #an uses &or each an!

e%er respon!ent. *i+e accor!in to the &in!ins the s#o+e because it is their habit


34/41

38

an! so#e &in! that it can re#o%e their stress, but as a "hole, the s#o+e because the

et satis&action &ro# it. An! also, e%en thouh the pa hiher tax or hiher price &or the

ciarettes, the price the pa "ill also be returne! to the# because o& the satis&action

that the et &ro# it.

enerall, the respon!ents ha%e #aintaine! the sa#e le%el an! bran! pre&erence

&or their ciarette consu#ption a&ter the i#ple#entation o& the sin tax la". The sin tax

la" is not an e&&ecti%e s#o+in re!uction #easure. Fith hiher ciarette prices, lon:

a!!icte! 6ilipino tobacco users are still increasin their consu#ption e%en be&ore an!

a&ter the i#ple#entation o& the Sin Tax *a". The !ata sho"s that s#o+in consu#ption

has increase! an! the #ain ob9ecti%e "h this la" is propose! b our o%ern#ent is to

reap bier ains &or health, sa%in #illions o& s#o+ers> li%es in the process, "hich is

not "or+in o& e&&ecti%e so#eho".

The eneral &in!in re%eale! that, the respon!ents increase! their ciarette

consu#ption a&ter the i#ple#entation o& the sin tax la".

Reco%%end"tions

Base! on the su##ar o& &in!in an! conclusion the &ollo"in reco##en!ations

"ere bein o&&ere!.

1. The o%ern#ent shoul! con!uct an e&&ecti%e solution in sprea!in a"areness to

the public about the Sin Tax *a" in or!er to be e&&ecti%e enouh an! contribute to

their #ain purpose "hich is sa%in the health o& ciarette s#o+ers.


35/41

35

2. Dore stu!ies #ust be con!ucte! in or!er to !i !eeper into the issue about ho"

the Sin Tax *a" an! &uture researches #a research !eeper into the reasons o&

the respon!ents &or their chane in beha%ior.3. 6urther stu! on the other aspects about sin tax la" "hich is not co%ere! in the

research.8. 4n top o& Sin Tax *a", $epart#ent o& Health shoul! also e!ucate consu#ers

#ore about health haar!s o& s#o+ins.

Bi&!iogr"#(

E!ectronic M"teri"!s

Sin Taxes.o%ern#ent. Retrie%e! &ro# http@""".o%.phsin:tax

The #ple#entation o& Sin Tax *a".Justa-uio, *i#. Retrie%e! &ro# Justa-uio:an!:*i#Lppt:The:#ple#entation:o&:Sin:Tax:*a":RA:10351.p!&

Rappler.Retrie%e! &ro#http@""".rappler.co#business1;2:hiher:booe,:ciarette:prices:as:sin:tax:la":ta+es:e&&ect

Sintax Bill Sine!.)hilstar. Retrie%e! &ro#http@""".philstar.co#hea!lines20121221815sin:tax:bill:sine!:la"

6acelessTra!er.2013.For!press. Retrie%e! &ro#

http://www.rappler.com/business/18928-higher-booze,-cigarette-prices-as-sin-tax-law-takes-effecthttp://www.rappler.com/business/18928-higher-booze,-cigarette-prices-as-sin-tax-law-takes-effecthttp://www.philstar.com/headlines/2012/12/21/888415/sin-tax-bill-signed-lawhttp://www.rappler.com/business/18928-higher-booze,-cigarette-prices-as-sin-tax-law-takes-effecthttp://www.rappler.com/business/18928-higher-booze,-cigarette-prices-as-sin-tax-law-takes-effecthttp://www.philstar.com/headlines/2012/12/21/888415/sin-tax-bill-signed-law


36/41

3

https@&acelesstra!er."or!press.co#201301059an:5:2013:pain:the:he&t:price:&or:our:sins:a:si#ulation:on:the:i#pact:o&:the:sin:tax:la":a#on:li-uor:an!:ciarette:co#panies:liste!:in:the:exchane

Health Fh )eople S#o+e.Health *iterac. Retrie%e! &ro#http@healthliterac."orl!e!.or!ocstobacco'nit31"hLpeopleLs#o+e.ht#l

To+o Detropolitan 4htsu+a eneral Hospital.2000.ntern.De!. Retrie%e! &ro#http@""".ncbi.nl#.nih.o%pub#e!10;;;03 $epart#ent o& nternal De!icine,

Retrie%e! &ro#http@""".la"phil.netstatutesrepactsra2012raL10351L2012.ht#l Retrie%e! &ro#

http@""".#erria#:"ebster.co#!ictionarincre#ental

Derria# Febster. Retrie%e! &ro#

http@""".#erria#:"ebster.co#!ictionar!eleterious

Retrie%e! &ro#https@""".oole.co#.phI&eLr!PcreiPDOa&rDS61AS)iEL("sLr!Pssl-PJlectronicU(iarettesU#eanin

The 6ree $ictionar. Retrie%e!

&ro#http@""".the&ree!ictionar.co#pul#onarUe#phse#a

The 6ree $ictionar. Retrie%e! &ro#http@""".the&ree!ictionar.co#neonatalU!eath

Retrie%e! &ro# http@""".ncbi.nl#.nih.o%p#carticles)D(32252

Retrie%e! &ro# https@en,#,"i+ipe!ia.or"i+iSantaL(ru,LDanila

$ela )eKa.2018.)hilstar. Retrie%e! &ro#http@""".philstar.co#business2018121;180813sin:tax:collection:80

The *AF)H* )ro9ect Retrie%e! &ro#http@""".la"phil.netstatutesrepactsra2012raL10351L2012.ht#l

nternational


37/41

37

B> ?uestionn"ire

Analysis on the Factors influencing the consumer buying behavior of cigarettesafter the implementation of Sin Tax Law in Sta. Cruz Manila.

I> T#e Resondents

Directions$ Oin!l in!icate our ans"er b placin a chec+ #ar+ in the boxpro%i!e! belo". .*aan n tse+ an nasasaa! n ion i#por#ason

Na#e optional@ Ae@*ocation@en!er@ Dale 6e#ale(i%il Status@ Sinle

Darrie! Sinle )arent

1. Fhat is our career statusIAno an +asalu+uan inaa"a #o sa buhaI

Stu!entFor+in


38/41

3

'ne#ploe!

2. Fhat o& our Source o& nco#e in buin o& ciarettesISaan nanaalin an pa#bili #o n siariloI

)lease speci&LLLLLLLLLLLLLLLLLLLLLLLLLLLL

II> Re"sons of S%oing

3. Fhat is our reason in s#o+inIAno an ion !ahilan sa paa#it n siariloI

Stress relie%er B in&luence! o& othersHabitTo control "eiht4thers, please speci& LLLLLLLLLLLLLLLLLL

8. $o ou ta+e ciarettes BJ64RJ i#ple#entation o& Sin Tax *a"INaniniarilo +a na ba, bao pa #aipatupa! an Sin Tax *a"I

EesNo

5. $o ou ta+e ciarettes A6TJR i#ple#entation o& Sin Tax *a"INaniniarilo +a pa ba, #atapos ipatupa! an Sin Tax *a"I

EesNo

. Are ou a"are o& Sin Tax *a"IAla# #o ba an tun+ol sa Sin Tax *a"I

EesNo

III> I%"ct of Sin T"' L"3 to cig"rettes

7. Fhat particular bran! !o ou use BJ64RJ the i#ple#entation o& Sin Tax

*a"IAno an inaa#it #on bran! bao #aipatupa! an Sin Tax *a"I

Darlboro)hilip Dorris


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3;

Finston6ortuneDiht4thers LLLLLLLLLLLLLLLLLL

. Ho" #an stic+s ou consu#e per !a BJ64RJ the i#ple#entation o& Sin

Tax *a"Ilan stic+ an nauubos #o sa isan ara", bao #aipatupa! an Sin Tax

*a"I

1:3 stic+s8: stic+s7:10 stic+s4thers speci& LLLLLLLLLLLLLL

;. Ho" #an stic+s ou consu#e per !a A6TJR the i#ple#entation o& Sin Tax*a"Ilan an nauubos #on stic+s sa isan ara" naon naipatupa! na an Sin

Tax *a"I

1:3 stic+s8: stic+s7:10 stic+s4thers speci& LLLLLLLLLLLLLL

10.A6TJR the i#ple#entation o& Sin Tax *a", !oes the choice o& our bran!

chaneINabao ba an a#it #on bran! n siarilo, #atapos #aipatupa! an

Sin Tax *a"I

EesNo& es, "hat bran!I LLLLLLLLLLLLLLLLLLLL

11. Fhat ae !i! ou start s#o+inIlan taon +a nasi#ula #aniariloI

)lease speci&LLLLLLLLLLLLLLLLLLLLLLLLLLLL

I=> Effect of t#e Sin T"' L"3 in consu%er &u(ing &e#"-ior

12.Are ou still buin ciarettes A6TJR i#ple#entation o& Sin Tax *a"I


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80

Bu#ibili o u#aa#it +a pa rin ba n siarilo naonI

EesNo

13.Are ou a"are about the haar!ous e&&ect o& s#o+inI

EesNo

18.Fh !o ou still bu ciarettes !espite the i#ple#entation o& Sin Tax *a"IAno an !ahilan +un ba+it, patulo pa rin an ion paa#it sa +abila n

batas na Sin Tax *a"I

LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL

LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL




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