The Problems of the Building and Land Tax Payment of the Tax Payers under Tambon Administration Organizations in Ampher Warinchamrap, Ubon Ratchathani Province

Abstract

The research aimed to study the problems of the building and land tax payment of Tambon Administration Organizations in Ampher Warinchamrap, Ubon Ratchathni Provice and to compare the level of the problems as perceived by the tax payers classified by gender, age, status, educational levels, income and occupations. The samples used in the research were 302 residents who paid the tax for the buildings and land under Tambon Administration Organizations, obtained by a stratified random sampling. The research findings regarding the problems of the building and land tax payment faced by Tambon Administration Organizations in Warinchamrap in the opinions of the tax payer residents, the tax payment was problematic at a moderate level. Considering individual issues, it was found that the tax payment issues in five aspects were problematic as shown in a descending order : 1. personnel. 2. Paper submission for tax payment and tax payment steps 3. working office 4. Regulation and 5. tax payment rate. Considering the opinions of the tax payers towards the problems of the tax payment, it was found that the tax payers who were different in gender, age, status and income did not hold different opinions towards the building and land tax payment. The tax payers who had different educational levels held different opinions towards the building and land tax payment issue in respect of the pay rate for the buildings and land with a statistical significance of .05. The tax payers who had different occupations had different opinions towards the tax payment issues in light of the tax pay rate, personnel, and working office with a statistical significance of .05