Article Per Year (5 Year)
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All Journal International Journal of Multidisciplinary: Applied Business and Education Research
Manipol, Vergel S.
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Environmental Science Medicine & Pharmacology

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Income Tax and Salary Liability Incentives: Microenterprise Law Highly Availed Privileges Manipol, Vergel S.
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 6 No. 3 (2025): International Journal of Multidisciplinary: Applied Business and Education Rese
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.06.03.09

Abstract

This study evaluates the operational impact of two key incentives under the Barangay Micro Business Enterprises (BMBE) Law (Repub-lic Act No. 9178): Exemption from Income Tax & Fees (mean rating: 3.71) and Exemption from the Coverage of Minimum Wage Law (mean rating: 4.12). Through a quantitative survey of 192 regis-tered microenterprises, the study analyzed how these provisions in-fluence business sustainability and policy outcomes. For the first in-centive, Exemption from Income Tax & Fees, findings confirm its role in stimulating microenterprise growth without compromising na-tional fiscal stability. Aligning with Zax’s (2018) framework on tar-geted tax exemptions, the law achieves policy goals while minimizing economic distortions. However, enhanced monitoring mechanisms and adaptive tax schemes are recommended to balance relief with equitable economic participation. The second incentive, Exemption from the Coverage of Minimum Wage Law, reveals a dual effect: while employees face short-term income constraints, microenterprises pri-oritize sustained employment over strict wage compliance. Resource limitations among owners hinder adherence to wage standards, un-derscoring the need for interventions like microfinancing and target-ed subsidies. Such measures could reconcile operational viability with improved employee welfare. These results emphasize the necessity of incentive frameworks that empower microenterprises while safe-guarding employee interests. Structuring policies around adaptive monitoring, equitable resource access, and long-term employment stability can enhance the BMBE Law’s effectiveness. By addressing these dual imperatives, policymakers can foster microenterprise re-silience without undermining broader economic equity.
BMBE Law Public Information Campaign (BLPIC): A Strategic Communication Intervention Plan to Foster BMBE Law Awareness Manipol, Vergel S.
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 6 No. 3 (2025): International Journal of Multidisciplinary: Applied Business and Education Rese
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.06.03.30

Abstract

The study proposes a Strategic Communication Plan "an Interven-tion Plan" designed to enhance the implementation of the Barangay Mi-cro Business Enterprises (BMBE) Law. The intervention plan addresses the current gaps in awareness and utilization of the law's incentives, particularly focusing on three key areas: 1) Technology Transfer, Pro-duction and Management Training, and Marketing Assistance; 2) Trade Investment and Promotions; and 3) Special Credit Delivery, which has been identified as the least availed incentive. The study utilized descrip-tive-secondary data analysis "non-experimental" and focused on syn-thesizing findings and recommendations from previous related studies to create a comprehensive and actionable communication plan. The proposed BMBE Law Public Information Campaign (BLPIC) integrated targeted activities, including seminars, conferences, and symposiums, to foster wider and more effective dissemination of information. These activities aim to mitigate the low to moderate implementation levels of the law, particularly in rural and remote areas, by emphasizing the ben-efits and accessibility of the incentives.The plan recommended a multi-stakeholder approach, engaging lo-cal government units, financial institutions, and business development organizations to ensure a cohesive and far-reaching campaign. By prior-itizing the Special Credit Delivery incentive, the plan seeks to address its underutilization while simultaneously enhancing awareness of the other incentives. The intervention also underscores the importance of leveraging digital platforms and community-based outreach to maxim-ize reach and engagement. Ultimately, the BLPIC aims to make the BMBE Law more meaningful, relevant, and accessible, thereby fostering economic growth and sustainability for micro-enterprises across di-verse communities.
Effectiveness of Microenterprise Law to Registered Microenterprises: Quantitative Assessment in The Philippines Manipol, Vergel S.
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 4 No. 4 (2023): International Journal of Multidisciplinary: Applied Business and Education Rese
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.04.04.25

Abstract

Microenterprises as seabeds of a promising business tycoon, like how the world of entrepreneurship should be seen - call a lot of attention and cultivation. In 2002, the Philippine government passed a law granting incentives and benefits to registered microenterprises. However, since then, no thorough evaluation has been done to create a precise quantification and result. The study's purpose is to determine the effectiveness of Barangay Micro-business Enterprise Law on microenterprises and to use it as a global reference concerning the effectiveness of similar government law as practiced by the rest of the world. Descriptive-correlational method of research utilizing quantitative data was used that led to the conclusion that BMBE Law was generally effective to microenterprises with a weighted mean of 4.1769; this means that the law has been effective and useful to the beneficiaries making its two incentives (out of 5) very effective.
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