Motivation for Taxation of the People in Klongchaun Subdistrict Municipality in Suratthani Province

Abstract

The purpose of this study was to examine the level of taxation motivation and to investigate the relationship between motivation and taxation behavior of people in Klongchaun Municipality, Panom, Suratthani. In this study, the population included 2,505 people who are obliged to pay tax. The sample included 345 taxpayers. Collecting data was conducted using the questionnaires. The statistics implemented to analyze data included T-test, F-test, and Chi-Square.

       The results showed that respondents’ level of taxation motivation comprised both motivating factors and hygiene factors which the respondents agreed greatly to mostly. Taxation behavior-associated factors included occupation, interpersonal relationship, and livelihood stability at statistically significant level .05. The recommendation on how to motivate the taxation of people in Klongchaun Municipality, Panom, Suratthani included as follows; an increase in public relation channels, informing people of the importance and benefits of taxation for their community development, admiring those responsible taxpayers in various forms, nurturing the consciousness of responsibility to those taxpayers, outreaching mobile taxation service to residence and advanced taxation.