An Analysis of Revenue Collection Efficiency of the Prue Subdistrict Administrative Organization, Prasat District, Surin Province

Abstract

           The objectives of this research were to study and compare the efficiency of revenue collection of the Prue Subdistrict Administrative Organization, Prasat District, Surin Province. This study employed a quantitative research approach. The sample consisted of 285 taxpayers who were responsible for paying land and building tax and signboard tax to the Prue Subdistrict Administrative Organization, Prasat District, Surin Province. The sampling error was set at 0.05. The research instrument was a questionnaire with a reliability coefficient of 0.975. Data were analyzed using frequency, percentage, mean, and standard deviation, t-test, and F-test, and the results were presented in descriptive tables. The findings revealed that: 1) Most respondents were female (51.90%), aged between 30–39 years (33.00%), had completed secondary education (28.40%), were farmers (33.70%), and earned a monthly income of less than 10,000 baht (42.10%). The majority paid land and building tax. 2) The overall level of factors affecting revenue collection efficiency was high, with a mean score of 4.38. In order of importance, the factors were: service, personnel, public relations, and finally, tax rate/type. 3) The comparison of opinions on the factors influencing revenue collection efficiency showed statistically significant differences at the 0.05 level among respondents with different gender, age, education level, and occupation. However, no statistically significant differences were found among respondents with different monthly income levels. 4) The main problems and obstacles were high tax rates, long travel distances to the service office, and a lack of understanding about tax regulations, which led to perceptions of tax inequality. The study recommends reconsidering the reduction of tax rates, implementing online tax payment services to facilitate taxpayers who face travel difficulties, and organizing regular training programs to enhance taxpayers’ understanding of tax matters.