Factors Affecting on the Voluntary of Personal Tax Income Payment in Eastern Region
Article Sidebar
Main Article Content
Abstract
The objective of this study was to study the factors of personal income tax. Consisting of knowledge and understanding of taxation receiving information and news service satisfaction, attitude, tax rate paid affecting the voluntary income tax payment in the field of on-time filing of individual taxpayers in the eastern region and the accuracy of individual income earners in the eastern region. This study was a quantitative research. The sample group used in the study was the population in the eastern region as follows: Chonburi, Rayong, Chachoengsao, Trat, Chanthaburi, Prachinburi, and Sakaeo. The researcher was distributed the questionnaire directly to the sample of 400 samples using the quota sampling method. Data were collected via questionnaire perform analysis using basic statistics. The results of the study showed that factors affecting the voluntary income tax payment in terms of on-time filing and the accuracy of individual taxpayers in the eastern region. The attitude factor affected the voluntary income tax payment in term of on-time filing in positive was statistically significant at 0.01 level. Moreover, the information obtaining, and the attitude factor affected the voluntary personal income tax payment in term of accuracy in positive was statistically significant at 0.01 level.
Article Details
Views and opinions appearing in the Journal it is the responsibility of the author of the article, and does not constitute the view and responsibility of the editorial team.
References
Allingham, M. G., & Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1(3-4), 323-338.
Angkheaw, L. (2016). Factors influencing the decision to file an income tax return Natural person Internet access of tax vendors in Prachinburi province. Master of Economics. Sukhothai Thammathirat Open University.
Damrongchai, K., & Purisan, K. (2018). Knowledge and Understanding for People’s Income Tax of the People in Ku Thong Subdistrict, Chiang Yuen District, Maha Sarakham Province. College of Asian Scholar Journal, 8(1), 124-132.
Department of Provincial Administration. (2020). Announcement of the Central Registration Office, Regarding the number of inhabitants throughout the Kingdom According to the evidence of the civil registration as of December 31, 2019, Retrieved from http://www.ratchakitcha.soc.go.th/DATA/PDF/2563/E/024/T_0017.PDF
Jit Bahadur, K. C., & Anant Lal Karn. (2019). Personal Income Tax Structure in Nepal: An evaluation. NCC Journal, 4(1), 69-84.
Kongsan, N. (2016). The Factor Influencing Perception of Personal Tax Payment: A Case Study of Hatyai City, Songkhla Province. Master of Business Administration. Prince of Songkla University.
Konthong, S. (2007). Taxpayers' Satisfaction with Internet VAT Return Filing in Nonthaburi Province. Master of Arts, Social Development Program. Kasetsart University.
Limkrayarot, J. (2015). Determinants Influencing Personal Income Tax Paying. Master of Economics. Chulalongkorn University.
Moonthongyoy, S. (2011). Factors Affecting Submission of Personal Income Tax Return and Payment Via the Internet in the Area Revenue Office Area Nakhon Pathom 2. Master of Business Administration (Accounting). Ramkhamhaeng University.
Onwan, C. (2010). Cognition and Attitudes Affecting Consumer’s Buying Behavior Trend on Carbon Label Products in Bangkok Metropolitan Area. Master of Business Administration. Srinakharinwirot University.
Phutachot, N. (2013). Organizational Behavior. Bangkok: Chulalongkorn University.
Phutthabucha, S. (2012). Taxpayers’ Understanding of Personal Income Tax Affecting their Attitude Toward Tax Payment in Bangkok Revenue Department Area 15 (Phra Khanong District). Master of Business Administration. Burapha University.
Putsom, S. (2019). A Study of the Differences Between Personal Factors and Attitudes Toward Personal Income Taxation of People in Muak Lek Municipality, Muak Lek District, Saraburi Province. The 6th National Conference Nakhonratchasima College: NMCCON 2019, 315-329.
Sirisathien, J. (2014). Factors Affecting Willingness to Pay Personal Income Tax of Taxpayers in Ang Thong Province. Department of Economics. Sukhothai Thammathirat Open University.
Sung, Myung Jae., Jeon, Byung Mok., & Jun, Byung-Hill. (2009). Distributional Effect of Taxes and Benefits in Korea. Korean Journal of Policy Studies, 24(1), 59-80.
Suwan, P. (1983). Attitudes: Measuring Changes in Hygiene Behavior. Bangkok: Odeon Store.
Szarowska, I. (2014). Personal Income Taxation in a Context of a Tax Structure. Procedia Economics and Finance, 12, 662-669.
Tharitimanon, C. (2001). Voluntary to Pay Taxes. Bangkok: Sanpakornsarn.
Thewphutsa, S. (2003). Satisfaction in Service Quality of Community Health Centers: Case Study Community Health Centers in Kham Thale So District, Nakhon Ratchasima Province. Master of Arts, Development Management. Khon Kaen University.
The Revenue Department. (2020a). Revenue Code. Retrieved June 10, 2020, from https://www.rd.go.th/315.html
The Revenue Department. (2020b). Operational Plan of the Revenue Department Annual fiscal year 2016-2020. Retrieved September 20, 2020, from http://download.rd.go.th/fileadmin/download/plan/RD2020.pdf
Trakulmaipol, W. (1998). A study of Knowledge and Attitudes of Taxpayers Towards Personal Income Tax. Master of Education, Education Measurement and Evaluation. Ramkhamhaeng University.
Yamane, T. (1973). Statistics: An Introductory Analysis (3rd ed.). New York: Harper & Row.