Factors Affecting the Attitude of Personal Income Tax Payment of Community Enterprise Group Members in Roi Et Province
Keywords:
attitude, personal income tax, community enterprise groupsAbstract
Income tax is the main source of income for national development. Attitude towards paying income tax is what makes people realize the importance of paying taxes and makes tax collection efficient. This research aims to 1) Study the level of attitude regarding personal income tax payment of community enterprise groups members in Roi Et Province. 2) study the level of knowledge about paying personal income tax of community enterprise groups members in Roi Et Province. 3) Compare attitudes about paying personal income tax among members of community enterprise groups in Roi Et Province, classified by to personal factors. Data were collected using questionnaires from a sample of 384 people. Data were analyzed using frequency, percentage, mean, standard deviation, independent t-test and F test. The research results found that, the members of the community enterprise group have a high level of attitude towards paying personal income tax. They have a moderate level of knowledge about personal income tax. Factors that affect attitudes towards paying personal income tax among members of community enterprise groups in Roi Et Province are gender and educational level.
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