The Relationship Between Tax Benefit Knowledge and Personal Income Tax Planning of Employees in Sahapat Industrial Park, Lamphun Province.

Abstract

This research aims to study 1) the level of knowledge and understanding of tax benefits, and 2) the influence of tax benefits on the personal income tax planning of employees in Sahapat Industrial Estate, Lamphun Province. Data was collected using questionnaires from a sample of 400 employees in Sahapat Industrial Estate, Lamphun Province. Descriptive and inferential statistics were used to test research hypotheses through Pearson correlation coefficients and multiple regression analysis. The research findings revealed that 1) most of the sample had a moderate level of knowledge and understanding of tax benefits, with the highest understanding in the areas of investment in mutual funds; and 2) the influence test indicated that tax benefits related to life and health insurance purchases, donations, and tax exemption and elective rights significantly affected the personal income tax planning of employees in Sahapat Industrial Estate, Lamphun Province at 0.05 statistical significance level. Relevant agencies should systematically and continuously promote education on personal income tax benefits, while supporting the development of mechanisms or guidelines for providing tax planning consultations within organizations. This enables employees to utilize tax benefits correctly, appropriately, and with maximum efficiency.