Factors Affecting the Acceptance of Using Online Tax Filing and Payment System (E-filing) for Personal Income Tax. In the Nong Khai Area Revenue Office.

Abstract

Study of Factors Affecting the Acceptance of Using the Online Tax Filing and Payment System         (e-Filing) for Personal Income Tax in Nong Khai Province This study examines the factors influencing the acceptance of the online tax filing and payment system (e-filing) for personal income tax in the jurisdiction of the Nong Khai Area Revenue Office. The objectives are: (1) to identify factors affecting the acceptance of the e-filing system, and (2) to investigate problems and obstacles faced by users of the system in Nong Khai Province. The research adopts a quantitative approach, collecting data through questionnaires from 400 service users. The data were analyzed using a multiple regression model, focusing on three key areas influencing e-filing acceptance. The findings reveal that The key factors influencing the acceptance of the system usage are as follows: 1) Intention to use: The intention to use and the actual trial usage significantly affect the acceptance of the system. Providing knowledge and real-world trials can help increase user acceptance. It is recommended to have clear communication and steps for usage to build confidence among users. 2) Service quality: The system's reliability and the tangibility of services are key factors that users prioritize. High-quality services that are verifiable will help build trust in using the online tax filing system.
3) Risk from usage: Users are still concerned about the security of their personal information, such as the risk of data leaks and uncertainty about online transactions. It is recommended to ensure the protection of personal data and the ability to verify the tax filing status. The study shows that promoting the acceptance of the e-filing system requires clear, easy-to-understand information, confidence in security, and appropriate support from officials in using the system.