Personal Income Tax Knowledge of Expatriates in Thailand

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Jaruwan Saetao
Pratoomma Puriboriboon


The purpose of this research was to study the level of knowledge about personal income tax and to investigate the factors that influenced respondents’ knowledge of personal income taxes. The sample group consisted of expatriates currently working in Thailand. A questionnaire was used for data collection from 130 respondents. The statistics used in data analysis were descriptive statistics, t-test, and the one-way ANOVA test. The research findings indicated that expatriates had a medium level of knowledge of personal income tax payments. It was also found that gender, age, average monthly income, and education level influenced the knowledge held by expatriates concerning personal income taxes. The research findings and recommendations made will be useful to relevant agencies, such as the Revenue Department, employing organizations, and educational establishments. These agencies could use this information as a guide in providing additional knowledge about issues where understanding is minimal. This will help taxpayers to prepare their returns accurately, and will strengthen the tax-liability awareness of all people living in Thailand.


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