Factors Affecting The Behavior of Personal Income Tax Filing Services

Abstract

The objectives of this article were to (1) compare the behavior of using personal income tax filing services classified by personal factors, and (2) explore the relationship between technology acceptance factors and perceptions of personal income tax filing services. The study's sample comprised 385 personal Income tax filers residing in Bangkok and its surrounding provinces, including individuals employed in government agencies, state enterprises, private companies, or those closely associated with these entities. This research employed a quantitative methodology, utilizing a questionnaire as the data collection instrument. Statistical analyses included frequency, percentage, mean, standard deviation, t-test, one-way ANOVA, and Pearson correlation coefficient. The results indicated that the majority of respondents were employees of private companies, held bachelor's degrees, and relied solely on salary as their source of income. Most respondents filed their taxes online, with only 2.9 % using paper forms on-site. Usage of the My Tax Account system was relatively low at 22.6%. The RD Payroll 90/91 program and My Tax Account system primarily utilized by individuals aged 41 or older with a monthly income exceeding 40,000 baht. The study found that age, income, the use of the RD Payroll 90/91 program and My Tax Account system significantly influenced online tax filing behavior. Additionally, factors affecting the acceptance of information technology-such as perceived ease of use, perceived benefits, and social influence-had a significant impact on the use of online tax filing services. Among these factors, perceived benefits had the greatest influence. Because online tax filing is accurate and accessible even on public holidays or outside of official hours, respondents strongly agreed that online tax filing is convenient. However, there was moderate agreement on using the My Tax Account system.