Factors Affecting the Efficiency of Tax Collection in Local Administrative Organizations in Sawang Daen Din District, Sakon Nakhon Province

Abstract

Background and Aims: Local government tax collection is crucial for generating revenue to finance local development and provide public services that meet the needs of the population comprehensively. Efficient tax collection strengthens fiscal stability, reduces dependence on central government budgets, and increases flexibility in local administration. Furthermore, it is a key mechanism for promoting fairness, transparency, and public participation in the sustainable local development process. The purposes of this study were: (1) to examine the level of tax collection efficiency of local administrative organizations in Sawang Daen Din District, Sakon Nakhon Province, (2) to investigate the factors influencing the efficiency of tax collection within these local administrative organizations, and (3) to explore recommendations related to factors that affect tax collection efficiency of local administrative organizations in Sawang Daen Din District.

Methodology: A quantitative research design was employed. The sample consisted of 88 officials and individuals involved in tax collection, selected using Yamane’s (1973) sampling formula. The primary research instrument was a structured questionnaire. Statistical methods used for data analysis included percentage, mean, standard deviation, and multiple regression analysis.

Results: (1) The overall level of opinions regarding the factors influencing tax collection efficiency of local administrative organizations in Sawang Daen Din District was rated as high; (2) Three factors were found to significantly influence tax collection efficiency at the .05 level: public participation, legal and regulatory measures, and public relations efforts. These factors collectively explained 77.20% (R² = .772) of the variance in tax collection efficiency, (3) Recommendations for improving tax collection efficiency included: (3.1) reviewing and revising tax collection policies to align with local economic and social contexts, as well as integrating operations with relevant government agencies, (3.2) enhancing service delivery through one-stop service centers and accessible electronic systems, (3.3) strengthening the knowledge, skills, motivation, and ethical standards of tax officials, (3.4) providing proactive services to the public and utilizing information technology to monitor and promote community participation, And (3.5) developing accurate, comprehensive, and interconnected tax databases to improve accuracy and efficiency in tax collection.

Conclusion: Officials perceived the factors influencing tax collection efficiency in Sawang Daen Din District to be at a high level. Public participation, legal and regulatory measures, and public relations were statistically significant predictors at the .05 level, jointly explaining 77.20% of the variance in tax collection efficiency. Key areas for improvement include revising tax policies, enhancing service and electronic systems, strengthening personnel competencies, providing proactive services and encouraging community participation, and developing accurate and integrated tax databases to support more efficient local tax administration.