Factors Influenced to Job Performance of Regional Revenue Office Auditors in Bangkok Metropolis

Abstract

This study aimed to examine the relationships among skills, work environment, and work motivation that influence the job performance of tax auditors in area revenue offices within the Bangkok Metropolitan Region. A quantitative research methodology was employed, with data collected from 334 tax auditors using standardized questionnaires. The data were analyzed through descriptive statistics and multiple regression analysis.

The findings revealed that 1) Skills in tax law knowledge, data analysis, technological proficiency, and effective communication significantly influenced job performance. 2) Work environment factors, including workplace atmosphere, resource availability, supervisory support, and work–life balance, had a substantial impact on job performance. 3) Motivational factors, such as compensation and rewards, recognition and prestige, career advancement, and organizational participation, significantly affected job performance. The study further synthesized these findings into a new framework referred to as the “Holistic Development Approach.” This approach does not consider skills, work environment, and motivation as separate elements. Still, it integrates these three factors systematically to establish a sustainable mechanism for human resource development that aligns with the modern public sector context.