ADELANTE
Institutional Repository

This quantitative study examined how tax awareness and knowledge affected Cebuano virtual assistants' tax compliance behavior. The study used a survey questionnaire and the Central Limit Theorem to calculate the sample size of 101 full-time, independent virtual assistants from Cebu, Philippines, who reside in Cebu through a snowball sampling approach. The questionnaire contained the researcher's measures of tax awareness, tax knowledge, and tax compliance behavior. The data were analyzed using multiple linear regressions. The results showed that tax awareness and knowledge strongly influenced the tax compliance behavior of the Cebuano virtual assistants. The findings indicated that tax knowledge, rather than tax awareness, significantly affect tax compliance behavior. The study also revealed that Cebuano virtual assistants with higher tax awareness and knowledge were more likely to comply with their tax obligations. These findings have significant ramifications for tax authorities and policymakers in the Philippines, especially in developing initiatives that promote tax knowledge and education among Cebuano virtual assistants.