Factors Affecting Readiness for the Collection of Land and Building Tax Based on the Land and Building Tax Act B.E. 2562 (2019) of Subdistrict Administrative Organizations in Lampang Province

Abstract

In this research investigation, the researchers examine the factors of management principles affecting readiness for the collection of land and building tax based on the Land and Building Tax Act B.E. 2562 (2019) of subdistrict administrative organizations (SAOs) in Lampang province. The sample population consisted of 118 directors of Finance Divisions and Tax collectors. The research instrument was a questionnaire. Data were descriptively analyzed using percentage, frequency, and mean. The inferential statistics was multiple regression analysis. Findings showed that SAOs in Lampang province exhibited readiness for the collection of land and building tax based on the Land and Building Tax Act B.E. 2562 (2019) in various aspects in the following descending order: emotions, motivation, and personality; the environment, intellectual, and physical structure. The multiple regression analysis showed that the aspect of human resource management; the aspect of material management; the aspect of budget management; and the aspect of internal management affected readiness for the collection of land and building tax based on the Land and Building Tax Act B.E. 2562 (2019) at the statistically significant level of .05.