FACTORS INFLUENCING LAND AND BUILDING TAX COMPLIANCE BEHAVIOR OF TAXPAYERS IN LUPKA SUB-DISTRICT, KAENGKHRO DISTRICT, CHAIYAPHUM PROVINCE.

Abstract

The objectives of this research are as follows: 1) To study the factors that influence the intention to pay land and building taxes of those responsible for paying taxes in Lupkha Subdistrict. Kaeng Khro District Chaiyaphum Province. 2) To study the factors that influence the behavior of paying taxes on land and buildings of those responsible for paying taxes in Lubkha Subdistrict. Kaeng Khro District Chaiyaphum Province. The research results found that. 1. Results of data analysis of factors influencing the payment of land and building taxes by those responsible for paying taxes in Lubkha Subdistrict. Kaeng Khro District Chaiyaphum Province Overall, it is at a high level (= 3.91, S.D. = .25). When considering each aspect, it was found that the aspect with the highest average was tax knowledge (= 4.19, S.D. = .39), followed by attitude towards paying taxes (=4.00, S.D.= .37), while the aspect with the lowest average was social norms (= 3.72, S.D. = .47) 2. Summary of the results of the analysis of factors that influence the intention to pay land and building taxes of those responsible for paying taxes in Lubkha Subdistrict. Kaeng Khro District Chaiyaphum Province Using multiple regression analysis using the Enter method, it was found that the factors influencing the intention to pay land and building taxes of those responsible for paying taxes in Lupkha Subdistrict area. Kaeng Khro District Chaiyaphum Province, including attitude towards paying taxes (P=.03) and ability to pay taxes (P=.00), with statistical significance at the .05 level. 3. Summary of the results of data analysis of factors influencing land and building tax payment behavior of those responsible for paying taxes in Lubkha Subdistrict. Kaeng Khro District Chaiyaphum Province Using multiple regression analysis by the Enter method, it was found that the factors influencing the behavior of paying land and building taxes of those responsible for paying taxes in Lupkha Subdistrict were found. Kaeng Khro District Chaiyaphum Province includes the ability to pay taxes (P=.00) with statistical significance at the .05 level.