A Study of Knowledge, Understanding and Attitude Towards Digital Assets Taxation of Investors who Interested in Digital Assets

Abstract

           This study aims to study and compare knowledge, understanding and attitude towards digital assets taxation of investors who interested in digital assets by using random sampling of investors who interest in investing in digital assets and join the digital assets investment Facebook group of ‘Bitcoin Crypto Thailand’. There are 3,200 members in the group, among which 361 investors are sampled. The statistics used in the data analysis consist of mean, percentage, standard deviation and inferential statistics. A t-test analysis is used to analyze variance and Pearson's correlation coefficiency. The results show that the respondents have very good knowledge and understanding of digital assets taxation at 42.94% and their attitude are moderate at 41.00%. age, education level and risk behavior effects knowledge and understanding towards digital assets taxation is at significant level of 0.05. In addition, age, education level, investment timing behavior, and risk behaviors effect attitude towards digital assets taxation is at the 0.05 statistical level.