The efficiency of excies tax according to the four Iddhipada of area excise office Phichit in Bangmulnak District, Branch Phichit Province

Abstract

The purposes of this research were 1. to study the relationship between Iddhipada 4 and the efficiency of excise tax collection   according to Iddhipada 4 and 2. to present ways for improving the efficiency of excise tax collection according to the 4 baht influence principle of the Phichit Area Excise Office Bang Mun Nak Branch, Pichit province.This study was a mixed methodology between qualitative and quantitative research. For the quantitative method, data were collected utilizing a survey from questionnaires. The sample consisted of 186 people from a total of 346 people by simple random sampling. The formula of Taro Yamane was used for calculating sample size. Data were collected by using questionnaires which had a reliability equal to 0.95. Data were analyzed by using computer program for social science research. The statistics used for data analysis were percentage, mean, standard deviation (S.D.), inferential statistics and Pearson Product Moment Correlation. For the qualitative research, in-depth interviews were conducted with 8 key informants using structured interviews and data were analyzed using descriptive method.  

According to studies, it has been found that

1. The relationship between Iddhipada 4 and the efficiency of excise tax collection according to Iddhipada 4 of Phichit Area Excise Office, Bang Mun Nak Branch, Pichit province Classified by personal factors, it was found that, in general, there was a statistically significant difference at the level of 0.01 with positive correlations or a paired relationship at the highest level (Pearson Correlation (r) = 0.82). When considering the details in each side, it was found that the pair of responsibility awareness and Viriya was the highest correlation (r = 0.85), followed by the pair of standardization and Vimamsa (r = 0.80).


2. The development of the efficiency of the excise tax collection according to Iddhipada 4 of Phichit Area Excise Office, Bang Mun Nak Branch, Phichit province found that in the aspect of standard, there was a good and systematic service standard. There was a clearly specified operational procedure that can provide public services and the continuous development of the operating system was done; in the aspect of transparency, there was a channel for people to give comment and the principles of good governance were used to manage the work; in the aspect of responsibility consciousness, there was  awareness-raising for the operational staff to be aware of their roles and duties in order to provide effective public service; in terms of speed and simplicity, there were staff members who were knowledgeable and capable of providing service. The facilities were provided to the applicants sufficiently, and various technologies were used in providing services to the public resulting in people received a convenient and fast service; in the aspect of equipment, there were sufficient materials and equipment provided for service users.