Publication: ปัจจัยที่มีผลต่อการยื่นแบบและแสดงรายการเสียภาษีเงินได้บุคคลธรรมดาผ่านอินเทอร์เน็ต
ในสานักงานสรรพากรพื้นที่กรุงเทพมหานคร 18
0
1
Issued Date
2021
Resource Type
File Type
application/pdf
Access Rights
open access
Rights
ผลงานนี้เผยแพร่ภายใต้ สัญญาอนุญาตครีเอทีฟคอมมอนส์แบบ แสดงที่มา-ไม่ใช้เพื่อการค้า-ไม่ดัดแปลง 4.0 (CC BY-NC-ND 4.0)
Rights Holder(s)
มหาวิทยาลัยศรีนครินทรวิโรฒ
Suggested Citation
ผจงศักดิ์ หมวดสง (2021). ปัจจัยที่มีผลต่อการยื่นแบบและแสดงรายการเสียภาษีเงินได้บุคคลธรรมดาผ่านอินเทอร์เน็ต
ในสานักงานสรรพากรพื้นที่กรุงเทพมหานคร 18. Retrieved from: https://hdl.handle.net/20.500.14740/11407
Alternative Title(s)
Factors Affecting Filing Personal Income Tax Form via the Internet
at Bangkok Revenue Office Region 18
Author(s)
Organization
Abstract
This research aimed to study factors affecting filing of personal income tax form via electronic
filing (e-filing) system via the internet service in responsibility area of Bangkok Area Revenue Office 18
toward overall and following individual aspects: web form, expenditure, tax filing process and public
relations (PR). The structured questionnaire was used as a data collection tool. The required data was
gathered by questionnaire survey from 400 individual taxpayers filing personal income tax form via e-filing
system by the at Bangkok Area Revenue Office 18. Statistics used for data analysis included frequency,
percentage, mean and standard deviation. Statistical hypothesis testing for difference of two sets of data
was analyzed by t-test. One-way Analysis of Variance (ANOVA) was also applied for analyzing the
differences among groups and in case statistically significant difference was found, Least Significant
Difference (LSD) was applied. Research findings indicated that:
1. Gender, age and marital status difference of taxpayers filing personal income tax form via efiling
system was found at agreeable level of factors affecting filing of personal income tax form via e-filing
system by the internet service toward overall and following individual aspects: web form, expenditure, tax
filing process and public relations (PR) showing difference by no statistical significance. Difference in
educational level of taxpayers was at agreeable level of factors affecting filing of personal income tax
form via e-filing system showed no statistically significant difference. Meanwhile, the difference in
education revealed factors affecting filing of personal income tax form via e-filing system toward
expenditure aspect showed difference at statistical significance of 0.05 level. Different occupations of
taxpayers showed factors affecting filing of personal income tax form via e-filing system by the internet
service toward overall showed difference by no statistical significance. Meanwhile, occupation difference
of taxpayers expressed different opinions on agreement level of factors affecting filing of personal income
tax form via e-filing system by the internet service toward expenditure aspect at statistical significance of
0.05 level. The agreement level of factors affecting filing of personal income tax form via e-filing system
by the internet service toward expenditure aspect of taxpayers being government officer / state enterprise
employee was higher than the agreement level of the same factors of the other occupations (employee,
freelance / business owner).
2. Factors affecting filing of personal income tax form via e-filing system by the internet service
toward overall and following individual aspects: web form, expenditure, tax filing process and public
relations (PR) were at high level of agreement.
3. Some taxpayers revealed their obstacles filling the online form via the internet. The tax office
then should provide more workshops or information on steps of filing personal income tax form via efiling
system.
Description
รายงานสืบเนื่องจากการประชุมวิชาการระดับชาติ SMARTS ครั้งที่ 10