The Knowledge and Understanding about Online Sales Tax of People: A case study of Nakhon Phanom Province
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Abstract
This research aims to study the knowledge and understanding of tax compliance and analyze the factors affecting tax compliance, as well as propose guidelines to improve people's tax knowledge in Nakhon Phanom Province regarding online commerce tax. A mixed-method approach was employed as a research methodology. The target group was selected through purposive sampling, consisting of 150 online business entrepreneurs for responding to questionnaires and 10 entrepreneurs participating in in-depth interviews. Research tools included questionnaires and in-depth interview form. Data was collected from academic documents, related research, surfing the internet, questionnaires, and in-depth interviews. The data analysis utilized qualitative methods to explore the people's knowledge and understanding of online commerce-related taxation in Nakhon Phanom Province.The findings revealed that 1)online business entrepreneurs had a moderate level of knowledge about VAT, with an average score of 3.5. The average score for tax filing was 3.6, and business registration was 3.4, but there was confusion regarding VAT calculation and withholding tax. 2) Key factors influencing tax compliance among entrepreneurs included tax knowledge, ease of tax payment, and government support, with an average score of 3.7 for online tax filing. 3) Guidelines to improve tax knowledge should focus on training programs and the development of accessible media for public relations, such as websites or mobile applications provided by the Revenue Department, to enhance the accessibility or people who engage in online commerce.
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