Factors Affecting Local Tax Payment Intentions in Ubon Ratchathani Province

Abstract

     This research aimed to: 1) Study the factors of local tax knowledge and understanding, ability to pay local taxes, attitudes toward paying local taxes, social norms, and service quality that influence the intention to pay local taxes in Ubon Ratchathani Province. 2) Examine the factors influencing the intention to pay local taxes in Ubon Ratchathani Province. 3) Ompare the factors affecting the intention to pay local taxes in Ubon Ratchathani Province based on demographic data, including taxpayer status, type of business, appraised property value, average monthly income, type of tax paid, and preferred payment channels. The population in this study comprised local taxpayers in Ubon Ratchathani Province. The sample size was determined using Krejcie and Morgan’s table, and a stratified random sampling method was employed, resulting in a total sample of 384 individuals. The research instrument was a 5-point Likert scale questionnaire with a content validity index (CVI) of 0.99. The statistical methods used included frequency, percentage, mean, standard deviation, multiple regression analysis, t-test, and F-test.
     Research findings: The factors of service quality, attitude toward paying taxes, ability to pay taxes, and social norms positively and significantly influenced the intention to pay local taxes at the .01 significance level. However, the factor of knowledge and understanding of local taxes negatively affected the intention to pay local taxes at the .05significance level. These variables together could predict 42 percent of the variance in the intention to pay local taxes. 1) The overall opinions regarding the factors influencing the intention to pay local taxes in Ubon Ratchathani Province were at a high level. The top three factors, in descending order, were: service quality, attitude toward paying local taxes, and ability to pay local taxes. 2)The comparison of factors affecting the intention to pay local taxes in Ubon Ratchathani Province, based on general demographic data, revealed that different types of businesses, average monthly incomes, and preferred tax payment channels showed statistically significant differences in their views on factors affecting tax payment intention at the .01 level. Different types of taxes paid also showed significant differences at the .05 level.