Knowledge and Understanding Affecting Online Seller Groups’ Behaviors in Personal Income Tax Filing

Abstract

          The purposes of this study were to study 1) the levels of knowledge and understanding of personal income tax, 2) the behaviors of income tax filing, and 3) the comparison of personal income tax filing, classified by personal information. The qualitative research was used with a sampling group by Chi-square.

           Findings from the study indicated 1) levels of knowledge and understanding of personal income tax filing among online seller groups. The overall picture was at a high level. 2) Most of the individuals consulted information about tax filing through the following channels: Google application, Revenue Service Department website, online filing of P.N.D. 90 and 94 within the specified timeframe, and researching and studying information for understanding in filing a return through a search channel through the Revenue Department's website, and submitting a form via the Internet. They calculated taxes by submitting both PND 94, and exercised the rights in tax deductions, other than the personal and family exemptions including a few items in the taxation news. Also, they never asked for tax installments and refund; they neither attended lectures nor training on tax calculation. 3) Those with differences in sex, age, status, education, occupation period had the same experiences in the personal tax filing.