Journal of Public and Private Management

Practical Approaches to Promote Excise Tax Adherence: Case Study of Hat Yai Area, Songkhla Province

Suttichai Rakjan, Wilawan Madorlor, Pattamapong Rattanakosai — Fri, 05 Jun 2026 00:00:00 +0700

The objective of this study is to examine the challenges and obstacles in excise tax payment, and to explore the strategies for promoting excise tax payment in the Songkhla Area, Hat Yai Branch. This research is a qualitative study that employs documentary review and data collection from interviews. The sample group consists of individuals involved in excise tax collection and payment in the Songkhla Area, Hat Yai Branch.

The research found that 1. Understanding of Excise Tax: Entrepreneurs vary in their understanding of excise tax. Some entrepreneurs cannot access adequate data and mistakenly believe that their products are exempt from excise tax. However, most understand excise tax as being related to luxury goods that are not essential. 2. Importance of Tax Collection: Excise tax is important for revenue collection, as the proceeds are transferred to the government to fund national budgets. These funds are used to improve the quality of life for the population, including in areas such as education, community development, and public health. Excise tax is essential for regulation and control, and should not be left unrestricted for certain goods. It serves not only as a means of revenue collection but also as an important tool for influencing consumer behavior, all of which contributes to the country’s development. 3. Problems and Obstacles in Tax Payment and Collection: Challenges include the distance to the office, limited access to sufficient information for entrepreneurs, and the financial burden of the relatively high tax, especially for small and medium-sized businesses. Furthermore, the tax payment process is complex and difficult to understand. Obstacles in excise tax collection include intentional tax evasion or underreporting of income by some entrepreneurs. 4. Excise Department Communication and Public Relations: There is limited information and public relations from the Excise Department, which does not effectively reach entrepreneurs. The diversity of entrepreneur groups leads to varied methods of accessing information. Some may feel that simply inquiring with officials is sufficient, while others may believe that increasing communication through various media could enhance awareness and understanding of the tax system, offering a clearer understanding than legal texts alone. 5. Development of Strategies to Promote Excise Tax Payment: Cooperation between the government, community leaders, and entrepreneurs is essential. Officials should provide accurate information for legal compliance and promote greater understanding of tax payment. The use of technology to collect data and develop an application to facilitate both officials and entrepreneurs is recommended. This would save time for entrepreneurs in traveling and allow officials to manage other tasks. The convenience of technology can significantly support accurate excise tax payments.

A Research Synthesis on Responsible Tourism in Thailand from Tourist Perspective

Tanawan Vorasingha, Rakpong Sansri — Fri, 05 Jun 2026 00:00:00 +0700

This study was aimed at examining and synthesizing research and academic articles related to responsible tourism in the context of Thailand and in the tourist perspective and provide policy and academic recommendations for the development of responsible tourism in Thailand. Qualitative method research was adopted. Thai and English-written articles on responsible tourism in Thailand and in the tourist dimension that had been published on the Thai Journal Online database and reliable international journals were the population. Article analysis tools and data extraction tools were developed to analyze the data.

The results showed that 8 articles were eligible for research synthesis. Quantitative method research through structural equation modelling was mostly utilized in those eligible articles. Marketing and tourist behavior were two dimensions that most articles had studied. However, those articles focused on testing the conceptual framework and the factors derived from the literature on responsible tourism. For policy recommendations, responsible tourism should be adopted as tourism practices that all tourism-related sectors had to be applied to.

Social Support for Surveillance and Control of the Spread of Coronavirus Disease 2019 (COVID-19) of Village Health Volunteers (VHVs): Mueang Khon Kaen District

Bunphithak Singsuwan, Ploy Suebvises — Fri, 05 Jun 2026 00:00:00 +0700

This research aimed to study the social support for the work, problems and obstacles in the surveillance, prevention and control of the spread of the coronavirus disease 2019 (COVID-19) of village health volunteers in Mueang Khon Kaen District, Khon Kaen Province. Employing
a qualitative research methodology, data was collected through in-depth interviews with 25 participants.

The results of the study found that village health volunteers (VHVs) received substantial social support, including four aspects of social support: 1) emotional support from public health officers, colleagues, social networks, service recipients, and family; 2) appraisal support, involving comparison and evaluation, was received from public health officers and service recipients.;3) information support from public health officers, community leaders, and service recipients; and 4) instrumental support from local administrative organizations, Subdistrict Health Promoting Hospital, local government agencies, private sector organizations, and local civil society organizations. In the course of operations, several problems and obstacles were encountered, including issues related to public policy communication, the spread of fake news, shortages of materials and equipment, the aging of village health volunteers (VHVs), a lack of cooperation from certain members of the public, and problems with some business operators in the area refusing to allow workers to quarantine in according to the measures.

Transformational Leadership and Organizational Transformation of Fujifilm's

Charin Kesorn, Khotchatrai Charoensuk — Tue, 09 Jun 2026 00:00:00 +0700

Technological changes and the advent of digital cameras have significantly impacted the photographic film industry, creating a business crisis for Fujifilm. This article explores the pivotal role of transformational leadership, especially through the vision and execution of Fujifilm’s CEO, Shigetaka Komori, during the digital disruption era. The study emphasizes how core attributes of transformational leadership visionary thinking, inspirational motivation, and strategic communication enabled the company’s successful innovation-driven transformation. This article examines analyzing organizational decision-making on diversification, investment in research and development (R&D), and using extant technologies in new industries. Fujifilm adapted with a Second Foundation strategy to construct a new business foundation, lessening its dependence on photographic film revenue. Business expanded into high-potential pharmaceutical, cosmetics, and advanced industrial materials industries, leveraging film industry technology. Results were that innovation and systematic knowledge management potential were key factors enabling Fujifilm to overcome the crisis and achieve sustainable growth. Policy recommendations for organizations facing technological change and industry competition should emphasize the importance of boosting learning, adaptability, and technology development capability to enhance organizational momentum in constantly evolving contexts.

Public reform under the Constitution of the Kingdom of Thailand B.E. 2560 (2017)

Taweesak Suthakavatin — Tue, 09 Jun 2026 00:00:00 +0700

The Public Reform, pursuant to the Constitution of the Kingdom of Thailand B.E. 2560, is fundamentally guided by three core objectives: 1) the establishment of national tranquility, unity, reconciliation, and sustainable development; 2) the cultivation of a peaceful, just, and equitable society; and 3) the enhancement of the well-being and quality of life for the populace, along with their engagement in national development.

An assessment of the achievements of this Public Reform against these three objectives during its initial five-year period (B.E 2561–2565) indicates a significant limitation. Given the relatively short timeframe and the abstract nature of the overarching reform objectives, a definitive evaluation of the actual reform outcomes is not yet feasible. Consequently, practical evaluation has been restricted solely to appraising the operational performance of the specific plans, projects, and activities stipulated within the reform agenda for the initial five-year phase.

Therefore, the Public Reform mandated by the Constitution of the Kingdom of Thailand B.E. 2560 must necessarily continue. This continuation will be realized by integrating the reform plan as a component of the 13th National Economic and Social Development Plan (B.E. 2566 - 2570).

A Dynamic Strategy Formulation Model for Thai Public Organizations in the Digital Era

Khajornkiet Chonlathep — Tue, 09 Jun 2026 00:00:00 +0700

This study aims to develop a Dynamic Strategy Model for Thai public organizations to navigate the volatility of the digital era (VUCA World), in which traditional strategic planning paradigms have become obsolete. Employing an exploratory sequential mixed-methods design, the research began with in-depth interviews with 14 high-level executives and strategic planners to diagnose structural challenges, followed by model validation via the Delphi technique with a panel of 19 experts. The empirical findings reveal that Thai public organizations remain entrenched in strategic inertia due to hierarchical organizational cultures and a lack of planning agility. The primary contribution of this research is the Dynamic Strategy Model, which integrates three core components: 1) Foundational Factors, consisting of adaptive leadership, agile culture, digital capabilities, and a data ecosystem; 2) A 4-Step Dynamic Strategy Process encompassing Sensing and Foresight, Seizing and Prioritizing, Transforming and Experimenting, and Learning and Feedback; and 3) Strategic Outcomes, aimed at achieving adaptive strategies, public service innovation, and future-ready organizations. The study concludes that successful implementation hinges on adaptive leadership fostering psychological safety to transcend traditional bureaucratic constraints and drive cultural transformation.

Web Accessibility and Institutional Readiness for Inclusive Governance in Philippine Higher Education

Tue, 09 Jun 2026 00:00:00 +0700

With digital platforms becoming central to public service delivery, web accessibility is essential for inclusive governance in higher education. This study evaluates the accessibility and readiness of 17 State Universities and Colleges (SUCs) in the Philippines through their official websites, one from each region. Guided by WCAG 2.1 and national standards (RA 10754, DICT MC 2017-004), the study employed a mixed-methods approach combining automated tools and qualitative usability analysis, this revealed a number of structural and semantic obstacles, such as the absence of alternative text, improper color contrast, and navigation inefficiency. Another finding of the qualitative evaluation was there were common gaps in the usability, identity consistency, and clarity of content. Interestingly, no websites were fully compliant, and only two have reached the level of digital maturity of what is known as Enhanced Web Presence. These observations reveal institutional issues that restrict fair distribution of digital services and neglect people with disabilities or low levels of digital literacy. To address this, the study suggests the IDEA Framework of Inclusive Web Governance that explains four major dimensions including Institutionalization of accessibility policies, Designing inclusive and compliant interfaces, Evaluation in terms of regular audits, and Action in terms of strategic interventions like training, content governance, and feedback. This highlights the critical role of SUCs not only as educational institutions but also as public service providers. Enhancing website accessibility is not merely a technical concern—it is a governance imperative that ensures transparency, citizen participation, and inclusive digital transformation.