KNOWLEDGE AND UNDERSTANDING OF THE LOCAL GOVERNMENT OFFICIALS INPHITSANULOKE PROVINCE REGARDING THE LAND AND BUILDING TAX ACT OF2019

Abstract

The objectives of this research were 1) to study the personal factors of land and plant tax officers of local administrative organizations in Phitsanulok Province; 2) to study the level of knowledge and understanding of the Land and Buildings Tax Act B.E. 2562 and 3) A comparative study of personal factors affecting knowledge and understanding of the Land and Buildings Tax Act B.E. 2562 (2019) of Land and Plant Tax Collecting Officers of local administrative organizations in Phitsanulok Province. This research is quantitative research. The sample group used in the research consisted of 120 people. The questionnaire was used as a tool to collect data. The data were analyzed using descriptive statistics, namely: percentage and mean and inferential statistics such as t-test and One-Way ANOVA statistic using ready-made computer program. The results showed that the knowledge and understanding of local administrative organizations in Phitsanulok Province towards the Land and Buildings Act B.E. 2562 was at a moderate level. Different sexes affect the knowledge and understanding of the Land and Buildings Act B.E. 2562 of local government officials in Phitsanulok province differently. At the level of significance 0.05, in the recommendation section, interested parties should develop a survey to collect data and study in a wider area and population such as at the regional and national level, which will show that the regional or national context This will enable local administrative organizations to have greater knowledge and understanding of the implementation of the Land and Buildings Act B.E. Drive the policy towards the most efficient implementation.