Factors influencing the collection of corporate income tax when filing tax returns and paying online tax (E-FILING)

Abstract

The purpose of this research was to study Influence factor arbitrarily collecting Income tax in the E-Filing and payment of taxes. The researcher collected data using a questionnaire from the sample, the filing and payment of taxes through the internet in Nakhon Pathom number, 425 cases methodology survey research data were used to analyze the factors.

The result of the research shows that the majority of online E-Filing of corporate income tax returns are female, aged between 31-40 years, with a bachelor's degree, have working experience of the organization between 6-10 years, which have used the service for filing tax returns and paying taxes (E-FILING) about 1-3 times with the form P.N.D.50. The analysis of factors that influence the collection of corporate income tax filing and payment of taxes online via E-FILING contains six areas: 1) the convenience and fast, 2) the period of service, 3) easy to check. 4) the accuracy and completeness 5) the effectiveness of the system, and 6) the security of the system. It is found that convenience and speed are of the most importance for the collection of corporate income tax online (E-FILING).