Understanding of Land and Building Taxpayers, Fang Daeng Subdistrict, Na Klang District, Nong Bua Lamphu Province
Article Sidebar
Main Article Content
Abstract
The research was to study the understanding of people who have to pay for land and buildings tax and compare the level of those who have to pay for land and buildings tax, Fang Daeng Subdistrict, Na Klang District, Nong Bua Lamphu Province. The Population was 3,239 from a sample of 125 people using stratified random sampling based on the Krejcie & Morgan sample reference. The data were analyzed using percentage, mean, standard deviation, and the F-test statistic. The results of the research were as follows: 1). The overall understanding of the people who are responsible for land and building tax in Fang Daeng Subdistrict, Na Klang District, Nong Bua Lamphu Province overall was at a high level in descending order as follows: 1. The understanding of the land and building taxpayers in the service of personnel and land and building tax collection officers , 2. other understandings. In the land and building tax of the person responsible for the land and building tax , 3. The person responsible for the land tax and buildings is the perception and understanding of the land and building tax . 2) The comparison results were not different between sex, age, education level, occupation, income, and nature of a business number of years.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
References
Department of Local Administrative Promotion (2019). In: Land and Building Tax Act" (online). Retrieved 10 January 10, 2021, from http://www.mklocal.go.th/files/comnewslaws/20208b3bbf52923ae8e1.pdf
Thanin Sincharu. (2014). Statistical Research and Analysis with SPSS and AMOS. 15th Edition. Business R&D: Bangkok.
Krejcie, R, v. & Morgan, D.W. (1970). Determining Sample Size for Research Activities, Educational and Psychological Measurement, 30(3), 607-610.
Boonchom Srisaat.(2011). Preliminary research. 9th Edition. Suriwiyasas: Bangkok.
Thidarat Suebyat. (2017). Administration of house and land tax collection of Krachab Subdistrict Municipality. Chonburi Province. The 9th National Academic Conference, Nakhon Pathom University, 29 September 2017. Proceeding: 1169-1178.
Nunuchcharee Kohsombat. (2016). The problem of Housing and Tax Payment of Resident in Sub-district Administration Organization Area, Ubon Ratchathani Province. Journal of MCU Ubon Review, 1(1). 54-65.
Piyawadee Chindachot et al. (2018). The Effectiveness of Collecting Property Tax in Banglen Sub District Bangyai Nonthaburi Province. The Journal of Development Administration Research, 8(1), 1-6.
Pornpilas Soonthonhong, and et all. (2018). The efficiency of Building and Land Tax Collection of Bangkok Metropolitan Administration (Bma). Dusit Thani College Journal, 11(2), 365–378.
Wiriya Namsiripongpun. (2020). Land and Buildings Act, BE 2019. Journal of Graduate Studies in Law, (13) 1 January-March 2020: 103-119.
Jaruwan Saetao and et all. (2021). Personal Income Tax Knowledge of Expatriates in Thailand. HUMAN BEHAVIOR, DEVELOPMENT and SOCIETY, 20(2), 96-103.
Fang Daeng Subdistrict Administrative Organization Office (2020). Fang Daeng Subdistrict Administrative Organization Office, Na Klang District, Nong Bua Lamphu Province.
Amnuay Sangchuang. (2021). Problems, obstacles and impacts on tax collection according to Land and Buildings Tax Act, BE 2562 of Local Administrative Organizations Nong Ruea District Khon Kaen Province. Academic and research journal Northeastern University, 11(3), 287-300.