Factors Affecting the Efficiency of the Electronic Tax Invoices by Email of Accountantsin Bangkok and Perimeter

Abstract

The research aimed to studyfactors affecting the efficiency of the electronic tax invoices by Email of Accountants in Bangkok and Perimeter. Research methodology is survey research. Using questionnaires to collected data from a sample of accountants in Bangkok and Perimeter.Analyzing basic data by descriptive statistics in such as frequency distribution, percentage, mean, and standard deviation. Examine the relationships finding the variance (Tolerance and VIF).and the relationships testing by Pearson’s Correlation Coefficient. Data analysis for hypothesesusing the Multiple Regression Analysis at statistical significance level .05.The results of this research found that revealed most of the respondents were female, aged between 35-45 years, had a bachelor's degree. Over 15 years of accounting experience, an average monthly income of less than 30,000 baht and workplaces in Bangkok. There is a high level of accounting professional skills. When considering each aspect, it was found that accountant had accounting professional skills in main knowledge in accounting profession and in the knowledge of accounting standards is at a high level and there was a high level of information technology skills. When considering each aspect, it was found that the Accountant had information technology skills in using accounting software at a high level. And using the internet network and computer equipment at a high level and the processing, monitoring and evaluation of accounting data are at a high level. The hypothesis testing using multiple regression analysis found that the factors of accounting professional skills and information technology skills have an influence on the efficiency of operations in the e-Tax Invoice by E-mail system, which is supported at statistical significance level .05