THE SATISFACTION AND EXPECTATIONS OF LOCAL TAXPAYERS IN KHO HONG MUNICIPALITY, HAT YAI DISTRICT, SONGKHLA PROVINCE

Abstract

The purpose of this study was to 1) compare the satisfaction and expectations of citizens who pay local taxes to Kohong Municipality, Hat Yai District, Songkhla Province; 2) compare demographic characteristics with the satisfaction and expectations of citizens who pay local taxes to Kohong Municipality, Hat Yai District, Songkhla Province; and 3) examine the service quality that influences the satisfaction and expectations of citizens who pay local taxes to Kohong Municipality, Hat Yai District, Songkhla Province. The research results show that local taxpayers' satisfaction and expectations of Kohong Municipality, Hat Yai District, Songkhla Province in terms of facilities, service personnel, service procedures and service channels are things that local taxpayers attach great importance to. It also shows that service providers are well responsive to the needs of local taxpayers. This is the strength of Kohong Municipality in maintaining the original user base in terms of the organisation’s image and opening up opportunities to expand the user base. In terms of demographic characteristics, age, average monthly income and occupation show a difference in satisfaction level, while education level shows no difference in satisfaction. Taxpayers with different demographic characteristics have different expectations of the quality of tax collection services.