Knowledge and understanding of juristic person entrepreneurs towards Corporate income tax in Mueang District, Ubon Ratchathani Province

Abstract

This research aims to study level of knowledge and the understanding about Corporate income tax of taxpayers in Mueang District, Ubon Ratchathani Province. And study on comparison of levels of knowledge and understanding in the corporate income tax of taxpayers catagoried by gender, age, education, work position, duration of tenure and type of business. The data was collected from corporate income tax in the city of Ubon Ratchathani. there are a total of 83 sample by simple random sampling. The statistics include t-test and F-test.

          The results showed that the personal status of respondents from the questionnaire were 83 cases. Most of the respondents were aged 41 - 50 years. Most of Higher Education Level Diploma. The period of operation of 1-5 years, the work position responsible for business is the managing director  and the type of business, wholesale and retail trade. It found that knowledge and understanding about the conditions and the calculation of net income and items which not expenses for the corporate income tax. There are more than 50 percent of the most knowledgeable, which is about revaluation inventories when end of accounting period, calculated on the basis of higher of cost or market and When calculated by any criteria according to accounting, using criteria that forever. And Provident fund contribution that companies are deducted as expenses when the company offers to third parties to fund management. Tests hypothesis found that the knowledge and understanding of the calculation criteria of net profit and item which are not expenses of the corporate income tax with the differences gender, age, level of education, duration of tenure and type of business, there is no different.