Developing the Cooperation of Entrepreneurs to Pay Tax to Champasak Province, Lao People's Democratic Republic

Abstract

The purpose of this research is to study the problems of tax payment of entrepreneurs and guidelines for the development of entrepreneurs for tax payment to Champasak Province Lao People's Democratic Republic. The sample consisted of 361 people and 15 key informants. The research instruments were questionnaires and interview forms. Data were analyzed using statistics, including percentage, mean, standard deviation and content analysis. The results of the research revealed that: 1) On the problems in paying tax of entrepreneurs, in general it is at a medium level, the signs on procedures and evidence for tax payment could be prepared for people, buildings and facilities were suitable and convenient for public service, the people know and understand information about tax payment, and in the aspect of consciousness of tax payment, People know, understand and realize to pay taxes in Champasak Province; 2) On guidelines for the development of cooperation of entrepreneurs in paying taxes, they should promote awareness of their roles and attitude in public service, preparation of service potential, knowledge and understanding about tax regulations and laws confidence and trust in the organization, knowledge on online tax payment, the use of modern technology in providing information, the use of rules and regulations is strictly prohibited, raising awareness in the duty of developing satisfactory services for people, improve the public service system for tax collection to be transparent, they should develop tax payment systems through the application and develop personnel to have a high ethics as the unity throughout the country.