Service Efficiency Affecting Revenue Collection of Som Mae Kha Subdistrict Administrative Organization, Hang Dong District, Chiang Mai Province

Abstract

Background and Aims: One of the main goals of local government organizations is to collect taxes to raise funds for community development and public services for the general public. This study set out to (1) assess the Sop Mae Kha Subdistrict Administrative Organization's level of service efficiency in Hang Dong District, Chiang Mai Province. (2) Examine the Sop Mae Kha Subdistrict Administrative Organization's revenue collection level in Hang Dong District, Chiang Mai Province. (3) examine the effectiveness of the services that the Sop Mae Kha Subdistrict Administrative Organization, Hang Dong District, Chiang Mai Province, provides for revenue collection.

Methodology: The sample was 160 Sop Mae Kha Subdistrict Administrative Organization taxpayers, Hang Dong District, Chiang Mai Province. The tools were a questionnaire that has Cronbach’s alpha of 0.993; Statistics used in data analysis include frequency, percentage, mean, standard deviation, Pearson correlation coefficient, and multiple regression analysis using the Enter method at a statistical significance level of .05;

Results: (1) The Sop Mae Kha Subdistrict Administrative Organization has the best overall service efficiency. (2) The Sop Mae Kha Subdistrict Administrative Organization has the best overall revenue collection rate. (3) The following factors have an impact on the Sop Mae Kha Subdistrict Administrative Organization's revenue collection: offering services based on staff services, facilities, and convenience with a 0.05. statistical significance and a predictive regression coefficient of 0.281, respectively. (4) The following recommendations are made regarding the Sop Mae Kha Subdistrict Administrative Organization's service efficiency in Hang Dong District, Chiang Mai Province: The tax payment procedure ought to be simplified to make it less difficult. There should be enough tax experts on staff, the procedures for paying taxes should be simple to understand, and People should be able to easily understand the tax calculation process, and tax collection should be transparent. Individuals ought to be motivated to pay taxes with greater responsibility. All groups of people should be informed about tax payments, tax rates should be set fairly, and taxpayers should have complete convenience in all aspects.

Conclusion: The information shows that the Sop Mae Kha Subdistrict Administrative Organization performs exceptionally well in revenue collection and service delivery. Its exceptional revenue collection performance is attributable to several factors, including the provision of high-quality services, easily accessible facilities, and user-friendly procedures, as shown by statistical significance and regression coefficients. In addition, suggestions stress streamlining tax processes, guaranteeing sufficient professional assistance, and encouraging taxpayer accountability and openness, highlighting a comprehensive approach to improve service effectiveness and income production in the Hang Dong District, Chiang Mai Province.