RA 9994 (Expanded Senior Citizens Act) Law Implementation and its Relation among Business Establishments in Maniki, Kapalong, Davao del Norte, Philippines

This is a descriptive statistical analysis, the study that seeks into the extent of R.A 9994 (Expanded Senior Citizens Act): Law Implementation and Its Relation among Business Establishment in Maniki, Davao del Norte. Conducted from June 2017 to December 2017, there were 375 total numbers of respondents. This study would answer the following sub-problems: What is the extent of the implementation of R.A 9994 in terms of 20% discount, tax exemption and professional fees exemption. What is the level of effect among selected business establishments in Maniki, Davao del Norte in terms of sales, accommodation and product positioning? The significant difference on the implementation among selected business in Maniki, Davao del Norte in terms of sex and awareness of the law social status. The objective of this study was to find out the extent of R.A 9994 (Expanded Senior Citizens Act) Law implementation among Business Establishments in Maniki, Davao del Norte and what the relation of this to its sustainability is. The instrument in accumulating the data needed in the study was a questionnaire structured by the researchers. Data were analyze and interpreted using mean, Pearson r, percentage and T-test. The summary of the findings revealed that the indicator of the independent variable which was the discounts had the highest overall mean. The result emphasized that this indicator was well implemented. On the other hand, the indicator that had the lowest mean was the professional fees exemption which means that this indicator is not that well implemented. The conclusions and recommendations given by the researchers was based and related to each other. The researcher make sure that all data's and information's in this business research was reliable and accurate. The results presented the indicator namely discount had the highest descriptive rating. Therefore, they should be aware and exercise their rights to avail discounts for the goods and services they purchased. The result shown the indicator sales has the highest descriptive rating which mean that sales are really affected because of discounts. Meanwhile, in order of it to recover the decrease in sales, business establishments should separate this transaction between these senior citizens because as what have been stated in law- it is tax deductible. The results presented is really affecting the sales and income of the business establishments which descriptive rating is moderate, they should ask form OSCA some sort of copies regarding this law in order for them to mitigate the deduction of their sales because it is stated in the law on how businesses can still their sales.