ปัจจัยที่มีผลต่อการยื่นแบบและแสดงรายการเสียภาษีเงินได้บุคคลธรรมดาผ่านอินเทอร์เน็ต ในสานักงานสรรพากรพื้นที่กรุงเทพมหานคร 18

Abstract

This research aimed to study factors affecting filing of personal income tax form via electronic filing (e-filing) system via the internet service in responsibility area of Bangkok Area Revenue Office 18 toward overall and following individual aspects: web form, expenditure, tax filing process and public relations (PR). The structured questionnaire was used as a data collection tool. The required data was gathered by questionnaire survey from 400 individual taxpayers filing personal income tax form via e-filing system by the at Bangkok Area Revenue Office 18. Statistics used for data analysis included frequency, percentage, mean and standard deviation. Statistical hypothesis testing for difference of two sets of data was analyzed by t-test. One-way Analysis of Variance (ANOVA) was also applied for analyzing the differences among groups and in case statistically significant difference was found, Least Significant Difference (LSD) was applied. Research findings indicated that: 1. Gender, age and marital status difference of taxpayers filing personal income tax form via efiling system was found at agreeable level of factors affecting filing of personal income tax form via e-filing system by the internet service toward overall and following individual aspects: web form, expenditure, tax filing process and public relations (PR) showing difference by no statistical significance. Difference in educational level of taxpayers was at agreeable level of factors affecting filing of personal income tax form via e-filing system showed no statistically significant difference. Meanwhile, the difference in education revealed factors affecting filing of personal income tax form via e-filing system toward expenditure aspect showed difference at statistical significance of 0.05 level. Different occupations of taxpayers showed factors affecting filing of personal income tax form via e-filing system by the internet service toward overall showed difference by no statistical significance. Meanwhile, occupation difference of taxpayers expressed different opinions on agreement level of factors affecting filing of personal income tax form via e-filing system by the internet service toward expenditure aspect at statistical significance of 0.05 level. The agreement level of factors affecting filing of personal income tax form via e-filing system by the internet service toward expenditure aspect of taxpayers being government officer / state enterprise employee was higher than the agreement level of the same factors of the other occupations (employee, freelance / business owner). 2. Factors affecting filing of personal income tax form via e-filing system by the internet service toward overall and following individual aspects: web form, expenditure, tax filing process and public relations (PR) were at high level of agreement. 3. Some taxpayers revealed their obstacles filling the online form via the internet. The tax office then should provide more workshops or information on steps of filing personal income tax form via efiling system.