Taxpayers’ Satisfaction with Tax Collection Services of Tambon Khumuang Administrative Organization in Muang Suang District, Roi Et Province

Abstract

                  The purposes of this research were 1) to study the resident’s satisfaction towards the tax collection service of Tambon Muang Suang Municipality, Muang Suang District, Roi et Province, 2) to compare the satisfaction of the tax payers towards the tax collection service of of Tambon Muang Suang Municipality, Muang Suang District, Roi et Province resting upon differences in their genders, ages, educational level and careers and 3) to study the recommendations on the tax collection service here. The samples group comprised of 263 tax payers in formulated by Krejcie and Morgan’ s table and selected through accidental random sampling technique. The instrument used for collecting data was a five rating scale of Likert’s type questionnaire with .91 of reliability. Statistical tools used for analyzing data encompassed frequency, percentage, arithmetic mean, standard deviation, comparing differences of means by t-test and One- way ANOVA (F-test) with the statistic significance at .05 level.

                   The results of the research indicated the following findings: 1) The resident’s satisfaction towards the tax collection service of Tambon Muaang Suang Municipality, Muang Suang District, Roi et Province was rated at high level. Considered by aspects, all three aspect were rated at high level which the aspects placed in descending order of means were; the system of service, the service officer and the ecology of service, respectively. 2) The hypothesis testing results indicated that the residents with different genders, ages, educational levels and careers were not different by overall and all aspects no significant differences level at .05 3) the recommendations from this research in descending order of the first three frequency were; the tax should be paid through any branch of The Bank of Agriculture and Agricultural Cooperatives, the service officers should be increased during the taxpaying time and the enough drinking water should be provided for the tax payers.