Factors Affecting Tax Collection Efficiency of Bangklan Municipal District Photalay District, Phichit Province

Abstract

The objectives of the studies were to 1) to study about the level of the levying capability of Bangklan Municipal District, Photalay District, Phichit Province. 2) to study the comparison the factor affecting to the levying capability of Bangklan Municipal District, Photalay District, Phichit Province. 3) to study the guidelines for developing to increase levying capability of Bangklan Municipal District, Photalay District, Phichit Province. This research is quantitative research calculated by using the formula table of Taro Yamane with 290 samples. The tools used in this study were questionnaire and the data were analyzed by using Descriptive Statistics and Inferential Statistics. The data were collected using a questionnaire and analysed by mean, standard deviation, t–test, F–test. This quantity research data; samples were purposely selected for an in-depth-interview, was analyzed by using content analysis. The results of the study were as follows:

1. 
   

   The level of the levying capability of Bangklan Municipal District, Photalay District, Phichit Province covering all 6 aspects found that the overall was at the medium level. When distinguishing in each aspect found that the highest average aspect was the convenient atmosphere for abiding strictly by the tax law aspect, next to the Revenue Collecting Officer competency aspect and the Revenue Collecting process of the government, Tax structure, decreasing the amount of tax avoidance aspect, tax law aspect and legal punishment aspect and awareness of tax obligations of taxpayers aspect.

   
   


2. 
   

   The comparison the factor affecting to the levying capability of Bangklan Municipal District, Photalay District, Phichit Province covering all 6 aspects found that Gender, Married Status, Education level, Career, Incomes, knowledge and comprehension about tax of taxpayers, The perception of tax payment, tax rate and tax types, paying taxes frequency affecting to the opinion about the factor of tax collection of Bangklan Municipal District, Photalay District, Phichit Province.

   
   


3. 
   

   The guidelines for developing to increase levying capability of Bangklan Municipal District, Photalay District, Phichit Province were found that 3.1) awareness of tax obligations of taxpayers aspect were to run the campaign and to encourage the public attention and the importance of paying taxes in full and on time as well as motivating the public that taxpayers' money every baht every satang. The payment to the municipality that has adopted for a cost-efficient local community development. 3.2) The tax law and legal punishment aspect were to increase the legal penalty to tax avoidance to have more extreme and to increase the fine rate in order to force people abiding strictly by the tax law aspect. 3.3) The Revenue Collecting Officer competency and the Revenue Collecting process of the government aspects were to increase the efficient number of capable tax collecting officers to serve the people effectively. 3.4) The convenient atmosphere for abiding by the tax law aspect was to have local community leaders to set a good example as a taxpayer of paying taxes in full and on time for the sake of building the good atmosphere and motivating people to realize about the importance of taxpaying. 3.5) Tax structure was to provide training and promoting session about the different types of tax types that are easy to understand by the public. And 3.6) decreasing the amount of tax avoidance aspect was to provide the more promoting measure to make people realizing more about the importance of tax paying full and on time.