Knowledge understanding and attitude about personal income tax that affects the efficiency of people's personal income tax collection In Bangkok

Abstract

The objectives of this research are: 1) To investigate the knowledge of income tax among Bangkok residents. 2) To investigate the attitude of Bangkok residents towards income tax. 3) To investigate the efficiency of income tax collection among Bangkok residents. 4) To investigate the knowledge that influences the efficiency of income tax collection among Bangkok residents. 5) To investigate the attitude of Bangkok residents towards income tax that affect the efficiency of income tax collection. The research instrument used was a questionnaire with a reliability value of 0.97. The sample consisted of 400 income tax payers in Bangkok. Data analysis was conducted using percentage, mean, standard deviation and multiple regression analysis.

The study found that most of the sample was female, between 30 and 39 years old, single, with a bachelor's degree and employed in the private sector. The average annual income was between 150,001 and 300,000 baht. Most had experience in calculating income tax, usually by self-filing through the electronic system. Knowledge of income tax was generally good, with most scoring between 20 and 25 points. Overall, attitudes towards income tax were rated as high, and the efficiency of income tax collection in Bangkok was also rated as high. The analysis revealed a linear correlation coefficient (R) of 0.793, a coefficient of determination (R²) of 0.628 and an adjusted R² of 0.625, indicating a predictive power of 62.50%. This shows that the independent variables of knowledge and attitude of income taxpayers have a significant influence on the dependent variable efficiency of income tax collection in Bangkok at a significance level of 0.05.