The Filipino value of Utang na Loob refers to an obligation to appropriately repay a person who has done one a favor. This value is impossible to quantify as it involves a deep personal and internal dimension. In Filipino Psychology, value equates to the concept of “kapwa”— a shared personhood or shared self. In this paper, the researchers aim to measure how much individuals are willing to give back or demonstrate their appreciation based on their Utang na Loob. This Filipino value is divided into five dimensions: 1) Closeness, 2) Obligation, 3) Reciprocity, 4) Respect, and 5) Obligation. These dimensions are then used as a guideline to form the questionnaire.