The Analysis of Path Relationship of Factors Influencing The Efficiency of Corporate Income Tax Collection
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Abstract
This study aimed to 1) analyze path relationship of factors influencing the efficiency of collection of corporate income tax 2) examine the congruence of the path relationship model of factors influencing the efficiency of collection of corporate income tax depending upon empirical data using a survey research approach to collect data from a sample of 400 tax payers who paid corporate income tax in 2016 in Bangkok. The sample selected by the stratified sampling method was asked to complete a five-rating scale questionnaire. Then, the data was analyzed using descriptive statistics i.e. frequencies, percentiles, mean and standard deviation (SD) and Pearson correlation coefficient to inspect the congruence of the path relationship model according to the research framework against empirical data based on a path analysis.
The findings revealed that the path relationship model was congruent with the empirical data. Moreover, the analysis to confirm the congruence of the model according to the hypothesis and the empirical data indicated that confidence in taxation was the most influencing factor on the efficiency of collection of corporate income tax, while the next most influencing factors were economic impacts, entrepreneurs’ tax knowledge, business success and moral of the entrepreneur respectively. The aforementioned factors contributed positively to the efficiency of collection of corporate income tax. On the contrary, the confidence in taxation system negatively impacted the efficiency of the same. Social responsibility slightly affected the efficiency of collection of corporate income tax. As for political impacts, there was no effect on the efficiency of the same. The index of the model congruence was 0.994. The Coefficient of Determination was equal to 0.446. It can be concluded that all factors in the model can be used to justify 44.6 percent of the efficiency of collection of corporate income tax.
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Academic articles, research articles, and book reviews in the Ph.D. in Social Sciences Journal are author’s opinions, and not the publisher’s, and is not the responsibility of the Ph.D. in Social Sciences Journal Philosophy Association, Ramkhamhaeng University. (In the case that research is done on human, the researcher has to be trained in Ethics for Doing Research on Human Training and has to produce the evidence of the training).
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