The Structural Causal Relationship of Factors Influencing the Intention to Comply with Corporate Income Tax Laws of Small and Medium Enterprises โครงสร้างความสัมพันธ์เชิงสาเหตุของปัจจัยที่มีอิทธิพลต่อความตั้งใจปฏิบัติตามกฎหมาย ภาษีเงินได้นิติบุคคลของเอสเอ็มอี
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Abstract
The objective of the research was to analyze the influence of causal factors on the intention of small and medium enterprises (SMEs) to comply with corporate income tax laws that consisted with economic factors such as tax laws and enforcement, tax incentives, and taxation system, and non-economic factors including attitudes towards tax payment and business environment using attitude factors toward tax payment as a mediating factors. This research was an exploratory research. The data was collected using a questionnaire. The sample group consisted of accountants, tax auditors, and revenue officers. The structural equation analysis was carried out to examine the quality of the instruments, to assess latent variable and indicators of the components of the factors as well as the direct and indirect influence of causal factors on SMEs’ intention to comply with corporate income tax laws. The results showed that 1) the intention of small and medium enterprises (SMEs) to comply with corporate income tax laws was directly influenced from the business environments and attitudes towards tax payment more than tax laws and enforcement, tax incentives, and taxation system, 2) attitudes towards tax payment were a mediating factor that bridged the influence of tax laws and enforcement and business environments towards the intention of small and medium enterprises (SMEs) to comply with corporate income tax laws.
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