SERVICE MARKETING MIX FACTORS RELATING TO TAXPAYERS' DECISION ON FILING THE PERSONAL INCOME TAX RETURN BY THE INTERNET SYSTEM A CASE STUDY OF SAKAEO AREA REVENUE OFFICE

Abstract

This research aimed 1) to study the service marketing mix factors affected taxpayers' decision on filing the personal income tax return by the internet system, 2) to study taxpayers' decision on filing the personal income tax return by the internet system, and 3) to find the relationship between the service marketing mix factors and taxpayers' decision on filing the personal income tax return by the internet system. The sample group was selected by a stratified sampling method that was 392 taxpayers who used the service of filing the personal income tax return by the internet system and lived in responsible zone of Sakaeo Area Revenue Office. The data was collected by the questionnaire that had the content validity (IOC) between 0.66 - 1.00 and the reliability of 0.91. The statistics used for data analysis were frequency, percentage, mean, standard deviation and chi-square test.

The results revealed that;

1) The service marketing mix factors affected taxpayers' decision on filing the personal income tax return by the internet system at a high level in overall. The highest mean factor was the price. The subordinate factors were the product, the place, the process of service, the physical evidence, the promotion and the people respectively, 2) The taxpayers decided to file the personal income tax return by the internet system which were equal to 97.88 percent, and 3) in overall, the service marketing mix factors were not related to taxpayers' decision on filing the personal income tax return by the internet system at the statistical significance level of 0.05.