The Knowledge and Understanding of Accounting and Taxation and the Need for Government Assistance of Merchants Participating in Government Projects During the Covid-19 Pandemic
DOI:
https://doi.org/10.55164/ecbajournal.v15i3.259914Keywords:
Knowledge and Understanding, Need for Assistance, Tax for Merchants, Government ProjectsAbstract
The objectives of this research were: 1) to test the knowledge and understanding level of accounting and taxation of merchants participating in government projects; 2) to compare the merchants’ knowledge and understanding level of accounting and taxation by classification of personal factors and the merchants’ data; 3) to compare the need for assistance from government agencies by classification of the merchants’ knowledge and understanding level of accounting and taxation. Through stratified sampling, the population of this research consisted of 400 merchants participating in government projects in 14 southern provinces. Data were collected by using a questionnaire with total confidence of 0.961 The statistics used for data analysis were frequency, percentage, mean, standard deviation, t-test and f-test.
The results of the research were as follows: 1) most of the merchants had a Moderate to high level of knowledge and understanding of accounting and taxation, with the accounting knowledge and tax-deductible expense knowledge ranking the highest; 2) the factors that affected differences in knowledge among the merchants included the merchant VAT registration, bookkeeping, and knowing the merchants’ accounting and tax resources; 3) regarding the need for assistance from government agencies, the merchants expected the government to provide training on e-filing tax return the most, followed by tax planning training for merchants. The merchants with the highest level of knowledge had the greatest need for the government agencies to assist with training. Regarding the benefits of this research, this research provides additional data for the government sector to devise accounting and taxation plans for merchants.
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