Attitude relating the Efficiency and Effective of the Personal Income Tax

Attitude relating the Efficiency and Effective of the Personal Income Tax in Bangkok.

Abstract

This study aimed to 1) To study the demographic characteristics of people who are obliged to file personal income tax 2) to compare attitudes about personal income tax 3) to compare the efficiency and effectiveness of personal income tax collection of people in Bangkok 4) to compare the demographic characteristics of the people with the level of importance of personal income tax attitudes 5) To compare the demographic characteristics of the people with the level of importance of the efficiency and effectiveness of personal income tax collection and 6) To compare the relationship between personal income tax attitudes and the efficiency and effectiveness of personal income tax collection among people in Bangkok.  The instrument used in this study was a questionnaire. The 400 sample that who paid personal income tax in Bangkok. The statistics used were frequency, percentage, mean, standard deviation and calculating Pearson's correlation coefficient.

The results of the study founded that most of the samples were female, the age range between 30-39 years old. Most of the samples were single, graduated with a bachelor's degree, employed in private sectors, have an average annual income of 150,001 – 300,000 baht, and most of them have experience in calculations and paid the personal income tax by calculating and filing income tax returns via electronic system by themselves. The overall level of attitude towards personal income tax was a high level. As for the efficiency level regarding personal income tax of people who were responsible for filing personal income tax forms in the form of P.N.D. 90 and P.N.D. 91 who lived in Bangkok as a whole founded at a high level. For increasing the efficiency of income tax payment, there were regulations, guidelines them to do consistent with the situation and increase the variety of income tax return filing channels.