IMPACT OF LAND AND BUILDING TAXES ON RELIGIOUS ENTITIES CASE STUDY: TEMPLES IN BANGKOK

Abstract

The purpose of this research is to analyze land and building tax collection from legal entities that are not-for-profit organizations. Problems arise because this tax collection increases the tax burden for people who rent land and buildings compared to before. There is also a lack of understanding regarding tax calculations, which are complex. The researcher collected data by surveying the land and buildings of temples in Bangkok from January 2021 to April 2024, using descriptive statistics and percentages with a tax calculator program. The researcher found that the studied temples possess a large amount of land and buildings, which are allocated for rent to people for residential, commercial, and mixed residential- business purposes. The research results show that those who rent temple land and buildings for business purposes bear the highest tax burden, followed by those who use the property for both business and residential purposes. Those who use the property solely for residential purposes pay the least tax. However, some groups studied have a higher tax burden than under traditional tax collection methods, while others pay reduced taxes.