THE COMPLIANCE OF THE TAX PLAN ON RELATIONSHIP WITH THE SUCCESSFUL RESULTS OF SMES ENTREPRENEURS IN THE AREA OF NONGBUALAMPHU PROVINCE

Abstract

          The objectives of this research were 1) to study the compliance of tax plan of the SMEs entrepreneurs, 2) to study the successful results of the SMEs entrepreneurs and 3) to study the relationship between the compliance of the tax plan and the successful results of the SMEs entrepreneurs. The samples were 216 persons from the SMEs entrepreneurs. The instruments using for data collecting were questionnaires. The statistics using for data analysis included mean, standard deviation and pearson’s correlation coefficient.

         The results of findings were as follows: 1. For overall and each aspect of the compliance of tax plan for the SMEs entrepreneurs for the aspect of operation of the administrators and the assignees representatives were in high level. 2. The successful results on the compliance of tax plan of the SMEs entrepreneurs were in high level for overall and 3. The compliance of tax plan with the successful of the SMEs entrepreneurs was in high relationship and was on statistical significance at 0.01 level and for exception on the operation of the administrators with the successful of the SMEs entrepreneurs was in medium relationship and was on statistical significance at 0.01 level.