Conditions and Problems of Tax Collection of Baan Pom Sub-district Administrative Organization, Ayutthaya District, Ayutthaya Province

Abstract

This research aimed to: 1) study opinions of people towards conditions of tax collection of  Baan Pom subdistrict administrative organization,  Ayutthaya district,  Ayutthaya province, 2) compare opinions of the people towards classified by personal factors conditions of tax collect of Baan Pom sub-district administrative organization, Ayutthaya district, Ayutthaya province, and 3) study opinions of people towards problems of tax collect of Baan Pom sub-district  administrative Organization, Ayutthaya district, Ayutthaya province.  The samples were 295 tax payers of Baan Pom sub-district administrative organization, Ayutthaya district, Ayutthaya province. The instrument was a questionnaire, and the statistical analysis was performed in terms of frequency, percentage, mean, standard deviation, t-test, F-test and LSD. The findings revealed as follows: 1) levels of opinion of the people, the conditions in collecting tax, 2) different the opinion of the people, the conditions in collecting tax with sex, age, education and average income per month.  and  did not affect different the opinion of the people with status and careers, and 3) the problems of tax collect of Baan Pom sub-district  administrative Organization, Ayutthaya district, Ayutthaya province,  include lack of good understanding of taxation. Lack of public relations activities and thoroughly modern, and there are many types of taxes collected and redundancy.