THE ADMINISTRATIVE EVALUATION OF VALUE ADDED TAX REFUND TO EXPORTERS: A CASE STUDY OF BANGKOK AREA REVENUE OFFICE 27

Abstract

The objectives of this research were: 1) to evaluate performance on Value Added Tax refund to exporters of Bangkok Regional Revenue Office 27; and 2) to apply the obtained results to improve Value Added Tax refund to exporters of Bangkok Regional Revenue Office 27. Mixed method was used in this research. Data were collected by questionnaire distributed to 50 revenue officers working related to Value Added Tax refund for exports and in-depth interview with 7 exporters. The study area was Bangkok Regional Revenue Office 27. Data were analyzed by using quantitative statistics including mean, and standard Deviation, and qualitative analysis including content analysis.

The results revealed that the revenue officers had opinions towards each dimension of performance on refunding Value Added Tax for exporters in high level ( = 3.75, S.D. = 0.490). The policy and process on Value Added Tax refund to exporters were rated in high level. For basic factors related to the number of personnel, it was found being rated in moderate level. In addition, the exporters overall agreed with the result of evaluation on performance of revenue officers. For suggestion obtained from research, the Revenue Department should gather operational problems and obstacles in order to settle solution to meet the current economic and business condition, allocate sufficient number of personnel and devices in order to obtain higher productivity and performance upon the time requirement, and publicize information on the refunding procedures and documents of Value Added Tax in order that the exports can prepare related documents and information.