A Proposed Coursework in Taxation for Bachelor of Science in Accountancy Students

Taxation is a required professional subject in the Bachelor of Science in Accountancy (BSA) curriculum under CHED Memorandum Order No. 27, series of 2017, yet it remains one of the more demanding subjects for accountancy students because of the continually evolving nature of tax laws and jurisprudence. This study examined the factors influencing the academic performance of BSA students in Taxation 1 and Taxation 2 at the University of Saint Anthony (USANT), Iriga City, Philippines, as a basis for developing a simplified taxation coursework. Using a descriptive-correlational design, documentary analysis was conducted on the academic records of thirty-six (36) BSA graduates from Batches 2021–2022, 2022–2023, and 2023–2024, covering their General Weighted Average (GWA) in the entrance examination, Senior High School English and Mathematics grades, Basic Accounting grade, and final grades in Taxation 1 and 2. A perception survey using a five-point Likert scale was also administered to twenty-one (21) respondents to identify difficulties encountered across cognitive, instructional, language, study habits and time management, and affective dimensions. Data were analyzed using the Spearman Rank-Order Correlation Coefficient. Results showed that respondents entered the program with generally strong prior academic preparation, and posted average-to-below-average final grades in Taxation 1 (2.45) and Taxation 2 (2.53). None of the four academic indicators showed a statistically significant correlation with Taxation performance, though Basic Accounting consistently registered the highest coefficients. Cognitive Factors (Mean = 3.68), Study Habits and Time Management (Mean = 3.57), and Affective Factors (Mean = 3.53) were rated "Agree," indicating meaningful difficulty, while Language Proficiency and Instructional Factors were rated "Neutral." These findings informed the design of a simplified, application-oriented taxation coursework, Applied Taxation: A Contextual and Competency-Based Approach, organized into eight chapters addressing the topics BSA students found most challenging.

taxation education, academic performance, BSA students, Spearman correlation

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