The Service Quality of Tax Collection and Fees of Phayao Province Administrative Organization

Abstract

        The purpose of this study was (1) to study the service quality of tax collection and fees of Phayao Province Administrative Organization, 2) to compare the personal factors with the service quality of tax collection and fees of Phayao Province Administrative Organization. The samples used for the research were 201 taxpayers in Muang Phayao District, by using questionnaires for collecting data. Percentage, mean, standard deviation, t-test, and F-test with One-Way ANOVA were applied in the analysis.
         The finding revealed that the service quality of tax collection and fees of Phayao Province Administrative Organization in overall was high level, considering each factor, all factors were high level. The average sort descending order, as follows: service mind, reliability, responsiveness, confidence, tangibility, and service official. The result of comparing the service quality of tax collection and fees of Phayao Province Administrative Organization with personal factors in terms of gender, in overall and considering each aspect was not different. On the other hand, age, education level, monthly income were statistically significant difference at a 0.05 confidence level.