A Study of Knowledge, Understanding and Attitude towards Personal Income Tax of Taxpayers in Hat Yai Sub-District, Hat Yai District, Songkhla
Keywords:
Personal income tax, Personal income taxpayers, Knowledge and understanding, AttitudeAbstract
This research aims to 1) study the level of knowledge and understanding about the personal income tax payment 2) study the attitude towards personal income tax payment 3) compare the level of knowledge and understanding and attitudes regarding personal income tax payment based on personal factors and 4) examine the correlation between the level of knowledge and understanding and the attitude towards personal income tax payment. The sample consist of four hundred taxpayers in Hat Yai Sub-district, Songkhla province by accidental sampling. The statistics for data analysis consist of means, percentage, standard deviation, inferential statistics including t-test, one-way ANOVA and correlation analysis.
The results showed that 1) Most of respondents were female, aged between 36-45 years old, married, used to pay tax, worked as company employee, got bachelor’s degree and earned net income per year 150,001-300,000 baht. 2) Overall, most respondents had moderate knowledge of personal income tax. The level of knowledge and understanding in each aspect sorting from high to low were tax computation, source of income, tax deduction and expense deduction. 3) Overall, the respondents had a good attitude towards personal income tax payment. The attitude score sorting from high to low were feeling, behavior and thinking. 4) Overall, differences in experience of paying tax, educational level , net income per year and career led to differences in knowledge and understanding about personal income tax payment. Differences in gender, experience of paying tax, net income net income per year and career led to differences in attitudes regarding personal income tax payment statistically significant at the level of 0.05. Finally, 5) knowledge and understanding correlated with the attitude towards personal income tax payment statistically significant at the level of 0.01.
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