ADMINISTRATION OF INCOME TAX COLLECTION OF THE REVENUE DEPARTMENT

Abstract

Objectives of this study were to explore (1) problems of administration of personal income tax collection of the Revenue Department, (2) administrative development guidelines of personal income tax collection of the Revenue Department, and (3) factors taking importance parts in the success of administrative development guidelines of personal income tax collection of the Revenue Department. The Sufficiency Economy Philosophy of 5 aspects: Moderation, Rationality, Immunity, Knowledge, and Morality, was applied as research conceptual framework of this study.

          Methodology of this research was designed the research design as mixed methods research applying quantitative research as a principal and qualitative research as a supplementary. The quantitative research was survey research collecting large amount of field data with questionnaires. The questionnaires passed try out of validity check at level of 0.85 and reliability check at level of 0.89. Population was all 93,682 people submitting personal income tax forms in Nontaburi Province. Total of 1,099 samples were calculated by using Taro Yamane’s formula. Field data collection was collected during April 1-30, 2018 and total 1,099 completed sets of questionnaire, equaled to 100.00% of the 1,099 total sample, were returned. Data analysis was performed in contingency table with descriptive analysis. Descriptive Statistics exercised were percentage, mean, and standard deviation. For qualitative data, in-depth interview of 9 experts, selected by the purposive sampling with face to face interview of at least 60 minutes each, and structured in-depth interview form, was also applied.

          Findings of this research were (1) the major problems was the Revenue Department' s insufficient provision of personnel to advise the people submitted personal income tax in Nontaburi Province, (2) the major development guidelines of administration were the Revenue Department should sufficiently increase personnel to advise the people submitted personal income tax. Moreover, the Revenue Department should also adopt modern technology and network for people services in terms of personal income tax submission, and (3) the factors taking importance parts in the success of administrative development guidelines of personal income tax collection of the Revenue Department were as follows: the executives of the Revenue Department should perform high leadership, good vision, and clear policy to support the readiness of personnel and adoption of modern technology and network for the services of personal income tax collection.