Journal of Management Sciences, Songkhla Rajabhat University

Editorial

Prasit Rungruang — 2026-01-26

Strategic Tax Planning for New Business Registration

Nuchsara Pringviriya — 2026-01-26

Being a new business, the entrepreneur should have the knowledge and skills such as business management, finance and accounting, and taxation for profit and wealth maximization to stay in the highly competitive business. Under the law and regulations of business registration, the type of business registration consisting of the registered ordinary partnership, limited partnership, company limited, and public company limited. According to Accounting Act, B.E. 2543 (2000) and Accounting Professions Act, B.E. 2547 (2004), the businesses registration in Thailand should have person charged with the accounting duty, accountant, and auditor based on the amount of capital, type and size of business registration. The measurement of business successful can be measure by the amount of sale volume or service, the amount of customer loyalty of goods or service provided by business, and profit and wealth maximization. Doing business in Thailand, the entrepreneur must be paid direct taxes and indirect taxes such as personal income tax, corporate income tax, withholding tax, value added tax, specific business tax, and others tax such as excise tax, stamp duty, sign tax, and land and building tax based on type and size of business registration.

The strategic tax planning is very an important for doing new business that can be used for tax saving and tax shifting. For the examples; record expenses double rate reduction, tax saving, government support, investment promotion and reduction of corporate income tax on net profit by Board of Investment: BOI. The SAVANT Framework consisting of strategy, negotiating, anticipation, transforming, and value adding can be applied to business tax planning strategies of tax saving and tax shifting for long term business successful and profit and wealth maximization business. The previous studies in Thailand and abroad found that using reduction of corporate income tax, government support, and SAVANT Framework for taxation planning are useful to long term business successful of tax saving and tax shifting.

Marketing Mix Factors Affecting Restaurant Choice Decisions Songkhla Old Town, Songkhla Province

Setthawut Damrongchai — 2026-01-26

This research aimed to study the marketing mix factors influencing the decision to use restaurant services in the Old Town area of Songkhla Province, Thailand. The sample group consisted of 400 Thai tourists visiting the Old Town of Songkhla. The research instrument used for data collection was a questionnaire.

Data analysis was conducted using descriptive statistics, including mean and standard deviation, and inferential statistics, specifically multiple regression analysis, to examine the relationship between the marketing mix factors (7Ps) and the decision to use restaurant services in the Old Town area The results revealed that the regression equation was statistically significant at the .001 level (F = 25.214, Sig. = 0.000), with a multiple correlation coefficient (R) of 0.557 and a coefficient of determination (R) of 0.310. This indicates that the marketing mix factors could explain 31.0 percent of the variance in the decision to use restaurant services When considering individual factors, product, price, promotion, and people were found to have a statistically significant influence on the decision to use restaurant services at the 0.01 level. In contrast, place, process, and physical evidence had no statistically significant influence

The findings suggest that restaurant entrepreneurs in the Old Town area of Songkhla should emphasize improving the quality of products, food, and services, setting appropriate pricing, and implementing clear marketing promotions to motivate customers' decision-making. These efforts can enhance customer satisfaction and foster long-term loyalty toward restaurants in the area

Factors and Pathways to Success of Young Entrepreneurs in the Café Business: A Case Study of Mueang District, Songkhla Province.

Farnhana Ampaisiri — 2026-01-26

This qualitative study aimed to 1) examine success factors of young entrepreneurs in the café business, 2) explore experiences and perspectives affecting long-term success, and 3) identify approaches to promote all four factors for sustainability. Data were collected through in-depth interviews using semi-structured interview guides with 12 café entrepreneurs in Mueang District, Songkhla Province, who had at least one year of business experience. Participants were purposively selected until data saturation was achieved. Data were analyzed using content analysis. The findings revealed four main success factors: Factor 1: Psychological factors, comprising self-efficacy, optimism, hope, and resilience; Factor 2: Personal characteristics, comprising demographic characteristics, personality traits, and entrepreneurial skills; Factor 3: Network factors, comprising necessity, asymmetry, reciprocity, efficiency, stability, and legitimacy; and Factor 4: Innovation factors, comprising product innovation, process innovation, and strategic innovation. Key factors for long-term success included product and service quality, identity and differentiation, and honesty toward customers. Major challenges were intense competition, personnel management, and technology adaptation. The study demonstrates that entrepreneurial success results from the integration of all four factors, with psychological factors serving as the most critical foundation. Recommendations for young entrepreneurs include balanced self-development across all four dimensions, particularly building confidence while remaining open-minded, creating authentic identity from their strengths, establishing strong networks, and continuously developing innovations. Related agencies should support skill development, network building, and infrastructure improvement to promote SME sustainability.

Strategies for Promoting Multicultural Religious Tourism Through Prayer Rituals in Hat Yai District, Songkhla Province

Angkhana Kaewchoo — 2026-01-26

This research aims to study the behavior and motivation of tourists engaging in religious tourism in Hat Yai District and explore approaches to promoting multicultural religious tourism in Hat Yai District. The research employed questionnaires as a data collection tool, distributed to 400 tourists visiting religious sites in Hat Yai District, using accidental sampling. The statistical methods used for data analysis included frequency, percentage, mean and standard deviation. The research findings revealed that most respondents traveled during public holidays or festivals, with the second visit being the most frequent. They usually traveled with their family, using private cars as transportation, and their main purpose was to pray and make wishes to sacred beings. Most respondents spent less than 500 baht on each trip and received tourism information primarily from Facebook. The motivation for engaging in multicultural religious tourism in Hat Yai District, particularly for praying and making wishes, was generally at a high level. These motivations included religious, emotional, and physical factors, while interpersonal motivation was found to be at a moderate level. The study results led to recommendations in three areas: physical improvements, tourism route improvements, and digital media promotion.