@article{Srithaworn_Sriprasert_2021, title={The Taxpayer Behaviors and Factors Affecting SMEs Corporate Income Taxpayer Behaviors: Perspectives of Accountants and Revenue Officers}, volume={13}, url={https://so02.tci-thaijo.org/index.php/mbs/article/view/248547}, abstractNote={<p>                   This research aims to study opinions on SMEs’ taxpayer behaviors and factors affecting the taxpayer behaviors from the perspectives of accountants and revenue officers. To gather the data, a questionnaires that was approved content validity and passed the Cronbach’s Alpha test of 0.875 were used in this study. The 617 postal questionnaires were received back, a response rate of 61.70%. Descriptive statistic was used for summarizing the opinions as a whole. The opinions were tested using  t-test to distinguish the differences of the opinions between groups. The study analyzed factors influencing SMEs’ taxpayer behaviors by means of multiple regression analysis, with statistical significance at the .05 level.</p> <p>                 The results indicate that accountants and revenue officers have consistent opinions on the   influencing factors of SMEs’ taxpayer behaviors in promoting taxation and the business environment aspects but differ in the tax law and the tax collection efficiency aspects significantly, including the corporate income taxpayer behaviors of SMEs. For a perspective on the impact of various factors toward the corporate income taxpayer behaviors of SMEs, for the accountant group, factors that significantly impact the corporate income taxpayer behaviors of SMEs are the tax law and the taxpayer attitude, meanwhile the revenue officer group view that the tax collection efficiency and the business environment are factors that significantly affected the corporate income taxpayer behaviors. Therefore, this different view may hinder the optimization of state taxation, which the Revenue Department and accountants for SMEs should cooperate in making corporate income tax payments for SMEs more accuracy.</p>}, number={2}, journal={Journal of Accountancy and Management}, author={Srithaworn, Wattana and Sriprasert, Angsana}, year={2021}, month={Jun.}, pages={1–25} }