The Perspectives of Entrepreneurs Regarding Tax Planning Encountered by Hotel Businesses Corporations in the Lower Northern Region 1
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Abstract
This research intends to investigate the attitudes of entrepreneurs towards tax planning in the hotel industry in the Lower Northern Area 1. This qualitative research study involves in-depth interviews with 20 key informants who own hotel enterprises in region 1 of the Lower Northern Area, comprising Phitsanulok, Phetchabun, Uttaradit, Sukhothai, and Tak. The results revealed the primary perceptions as follows: 1) Entrepreneurs need help comprehending and applying tax planning strategies, particularly regarding tax advantages. 2) Entrepreneurs underutilize tax benefits. 3) Entrepreneurs have varied objectives in tax planning. 4) Entrepreneurs face challenges with Value-added Tax planning. The study made three significant theoretical contributions. 1) "Tax Planning" is interpreted differently from Hoffman's (1961) theory. 2) Hotel entrepreneurs' attitudes towards utilizing tax benefits, and 3) Tax planning heightens concerns about government audits.
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
บทความที่ได้รับการตีพิมพ์เป็นลิขสิทธิ์ของวารสาร สักทอง : วารสารมนุษยศาสตร์และสังคมศาสตร์ สถาบันวิจัยและพัฒนา มหาวิทยาลับราชภัฏกำแพงเพชร
ข้อคิดเห็นใดๆ ที่ปรากฎในวารสารเป็นวรรณกรรมของผู้เขียนโดยเฉพาะ ซึ่งมหาวิทยาลัยราชภัฏกำแพงเพชรและบรรณาธิการไม่จำเป็นต้องเห็นด้วย
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