The Development of a Training Program for Enhancing the Knowledge of Tax Accounting for Accounting Professionals

Abstract

The this research there are 3 research steps as follows: (1) Study the necessary knowledge in tax accounting for accounting professionals by studying relevant documents and research And interviewing 19 people involved in tax accounting by using the interview form (2) creating and developing training courses Operating in 2 parts, which are part 1, design and build training courses, part 2, examine training courses, and improve training courses In which 5 experts use the rating scale questionnaire for 5 levels and (3) evaluate the training course by experimenting with 30 private sector accountants using the evaluation form The experimental group was performed before and after the experiment. The results of the research showed that (1) Accounting professional Should have knowledge in tax principles under the Revenue Code Tax mapping and knowledge about tax systems and electronic transaction documents should be mapped. Should have more knowledge, namely, tax calculation, filing tax returns Tax planning Solving tax problems Taxes of foreign businesses operating in Thailand And the nature of the training There should be practical training along with learning about the content (2) Training courses Overall, found that All topics are in the most suitable criteria (X = 4.60) (3) The comparison of pre-test skills after post-test found that after training with the training program Higher than before the training with statistical significance at the level of .05 and (4) the results of the satisfaction assessment on the training course to enhance the knowledge of tax accounting for accounting professionals, found that the results of the satisfaction training Overall, it is in the highest level in all aspects (X = 4.54). Except for activities and methods Training with high level of satisfaction (X = 4.35).assignment to assign into 2 groups of 12 for experimental and control group. The statistics used for data analysis were Two way repeated measures anova and Newman-Keuls.