Effecting of Tax Service and Tax Morale on Voluntary Tax Compliance of Listed Companies in Stock Exchange of Thailand
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Abstract
The objectives of this research were to study (1) analyze the impact of tax services on voluntary tax compliance of listed companies on the Stock Exchange of Thailand; (2) analyze the impact of tax service on compliance. According to the voluntary taxation of companies listed in the Stock Exchange of Thailand; and (3) a comparison of respondents' general information with tax services. The sample group was the chief financial and accounting officer. This research is quantitative research. A questionnaire was used to collect data from 2021 - 2022 with 380 samples using hierarchical random sampling—data analysis using structural equation modeling. The results showed that the model was consistent with empirical data and tax services had a statistically significant direct and indirect positive influence on voluntary tax compliance. Data were analyzed using descriptive statistics, including comparison of means of 2 independent groups (independent t-test), samples with more than 2 groups (F-test), and one-way analysis of variance. The research found that various industry groups There are different opinions about tax services, including gender, age, level of education and work experience. There is a point of view on the tax service. There was no significant difference at the 0.01 level.
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1. กองบรรณาธิการสงวนสิทธิ์ในการพิจารณาและตัดสินการตีพิมพ์บทความในวารสาร
2. บทความทุกเรื่องจะได้รับการตรวจสอบทางวิชาการโดยผู้ทรงคุณวุฒิ แต่ข้อความและเนื้อหาในบทความที่ตีพิมพ์เป็นความรับผิดชอบของผู้เขียนแต่เพียงผู้เดียว มิใช่ความคิดเห็นและความรับผิดชอบของมหาวิทยาลัยศรีปทุม
3. การคัดลอกอ้างอิงต้องดำเนินการตามการปฏิบัติในหมู่นักวิชาการโดยทั่วไป และสอดคล้องกับกฎหมายที่เกี่ยวข้อง
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