ประสิทธิภาพในการบริหารการจัดเก็บภาษีของเทศบาลบางเสาธง จังหวัดสมุทรปราการ

Abstract

The purposes of this research were 1) to study the level of management factors and the efficiency in revenue collection of Bangsaothong Sub-district Municipality in Samutprakarn Province and 2) to study the relation between the management factors and the efficiency in revenue collection of Bangsaothong Sub-district Municipality in Samutprakarn Province. This research was in quantitative method.The population included 2,367 tax payers within the areas of Bangsaothong Sub-district Municipality. The sample size included 343 tax payers. Data were collected using 5point rating scale questionnaires and checklist and were statistically analyzed in Percentage, Mean , Standard Deviation, and Multiple Regression Analysis. The findings revealed as follows. 1) The management factors of revenue collection of Bangsaothong Sub-district Municipality in Samutprakarn Province were generally found at “High” level and the efficiency in revenue collection of Bangsaothong Sub-district Municipality in Samutprakarn Province was generally found at “High” level. 2) The factors in revenue structure, supportive atmosphere for tax payment, the efficiency of tax collectors, and tax law were related to the efficiency in revenue collection of Bangsaothong Sub-district Municipality in Samutprakarn Province at significance level.