i need help with my thesis huhuhu

the panelists approved of my title, but said employers' responses would be unreliable (i'm studying their compliance in tax exempting minimum wage earners) while minimum wage earners would be a dead end as a respondent if they aren't aware of the provision. however, the panelist said there is a way to make it work, i still don't know what else to get as a respondent since BIR wouldn't be a respondent since records would be confidential information