Factors Affecting the Decision to File Personal Income Tax Returns Online Among Taxpayers in Phayao Province

Abstract

The objectives of this research were to study: 1) the levels of factors affecting the decision to file personal income tax returns online among taxpayers in Phayao Province, and 2) the factors influencing the decision to file personal income tax returns online among taxpayers in Phayao Province. This study employed a quantitative research methodology. The sample consisted of 382 personal income tax payers who decided to file their tax returns online in Phayao Province, selected through proportional stratified random sampling. Data collection was conducted using an online questionnaire. Data were analyzed using descriptive statistics, including frequency, percentage, mean, and standard deviation, as well as inferential statistics, specifically multiple regression analysis using the Enter method.

The research findings revealed that: 1) the levels of attitude, motivation, perceived ease of use, service quality, and the decision to file personal income tax returns online among taxpayers in Phayao Province were all at a high level; 2) attitude, motivation, perceived ease of use, and service quality statistically significantly affected the decision to file personal income tax returns online among taxpayers in Phayao Province at the .01 level. Together, these four variables accounted for 72 percent of the variance in the decision to file personal income tax returns online.