THE FACTORS INFLUENCING THE PERFORMANCE EFFICIENCY OF TAX AUDITORS IN THAILAND.

Abstract

The study aimed to study the factors influencing the performance efficiency of tax auditors in Thailand. The methodology used quantitative research by descriptive statistics and multiple regression analysis. The questionnaire was used to collect information from the tax auditors in the number 358 people. The statistics used to analyze data including frequency, percentage, mean, standard deviation, and hypothesis testing using multiple regression analysis. Statistically significant at the 0.05 level.

          The study found that tax auditor opinion about the guidelines for the performance of tax auditors about the report of auditing and certification of the account the highest, followed by the preparation of working papers and the tests of accounting and taxation. The capability of the tax auditors about the report of auditing and certification of the account the highest, followed by the preparation of working papers and tests of accounting and taxation. And the ethics of the tax auditors, the code of conduct to taxpayers the highest, followed by the professional behavior and found that the overall results and each side were in the highest. From the Hypothesis test found that the guidelines for the efficiency performance of tax auditors, the capability of the tax auditors and the ethics of tax auditors influence the performance of auditors. So the tax auditors should cultivate and develop themselves by seeking more knowledge regularly and worked carefully, circumspectly, take responsibility, adhere the professional ethics. In order that, the work was efficiency and reliability to those involved.