THE SERVICE OF PERSONNEL FOR TAX PAYMENT ACCORDING TO SANGAHAVATTHU DHAMMA OF RAIOY SUB-DISTRICT ADMINISTRATIVE ORGANIZATION, PHICHAI DISTRICT, UTTARADIT PROVINCE

Abstract

This research aims 1) to study the service of personnel for tax payment according to Saṅgahavatthu Dhamma of Raioy Sub-district Administrative Organization, Phichai District, Uttaradit Province; 2) to compare the service of personnel for tax payment according to Saṅgahavatthu Dhamma of Raioy Sub-district Administrative Organization, Phichai District, Uttaradit Province, classified by personal factors; 3) to study the issues and suggestions regarding the service of personnel for tax payment according to Saṅgahavatthu Dhamma of Raioy Sub-district Administrative Organization, Phichai District, Uttaradit Province; and 4) to study the development of the service of personnel for tax payment according to Saṅgahavatthu Dhamma of Raioy Sub-district Administrative Organization, Phichai District, Uttaradit Province.

In this study, the researchers used mixed methods research. The quantitative research used survey research. The samples used in the research were the population who paid tax in the area of Raioy Sub-district Administrative Organization, Phichai District, Uttaradit Province, numbering 347 persons, which were obtained by using the Taro Yamane formula. A questionnaire was used to collect data. It consisted of a checklist, a five-level evaluation scale, and open-ended questions. The questionnaire had a reliability value of 0.820. Data were analyzed using a statistical package for social science research. The statistics used to analyze the data were frequency, percentage, mean, standard deviation, and hypothesis testing. Individual factors were analyzed using t-test and F-test with One Way ANOVA, and differences between means were tested by using Least Significant Difference (LSD). Qualitative research was conducted through in-depth interviews with 7 key informants and analyzed using content analysis techniques. The results were presented descriptively.

The research found that:

1. 
   

   Public opinion towards the service of personnel for tax payment according to Saṅgahavatthu Dhamma of Raioy Sub-district Administrative Organization, Phichai District, Uttaradit Province was overall at a high level (X = 3.639, S.D. = 0.443). When classified by aspect and arranged from the highest to the lowest mean, the service of personnel in tax payment according to Saṅgahavatthu Dhamma of Raioy Sub-district Administrative Organization, Phichai District, Uttaradit Province was as follows: Piyavācā had the highest mean (X = 3.92, S.D. = 0.657), followed by Atthacariyā (X = 3.64, S.D. = 0.657), Dāna (X = 3.50, S.D. = 0.631), and Samānattatā, which had the lowest mean (X = 3.48, S.D. = 0.517).

   
   


2. 
   

   The comparison of public opinion towards the service of personnel for tax payment according to Saṅgahavatthu Dhamma of Raioy Sub-district Administrative Organization, Phichai District, Uttaradit Province, classified by personal factors, including gender, age, occupation, monthly income, and type of tax payment, found that people with different gender, age, occupation, monthly income, and type of tax payment had no significant difference in their opinions towards the service of personnel for tax payment according to Saṅgahavatthu Dhamma of Raioy Sub-district Administrative Organization, Phichai District, Uttaradit Province; therefore, the hypothesis was rejected. The education factor showed a difference in opinions; therefore, the hypothesis was accepted.

   
   


3. 
   

   The study of obstacles and suggestions regarding the service of personnel for tax payment according to Saṅgahavatthu Dhamma of Raioy Sub-district Administrative Organization, Phichai District, Uttaradit Province found that staff were insufficient to provide advice to people who received services. Staff spoke to provide advice and explanations using unclear wording, making them difficult to understand. Staff should work with sacrifice, provide services willingly, and pay greater attention to the public.

   
   


4. 
   

   The development of the effectiveness of the service of personnel for tax payment according to Saṅgahavatthu Dhamma of Raioy Sub-district Administrative Organization, Phichai District, Uttaradit Province found that personnel should be increased to provide sufficient advice to people who received services. Staff should provide guidance and explanations using clear wording that is easy to understand. Staff should work with sacrifice, provide services willingly, and pay greater attention to the public.