Incentive Factors and Technology Acceptance Affecting the Filing to Personal Income Tax in Regional Revenue Office 1

Abstract

This research consists purposes were 1. to study the incentive factors affecting the filing to personal income tax in the field of on-time, the accuracy of form filing, completeness of information and convenience and speed in regional revenue office 1and 2.to study the technology acceptance factors affecting the filing to personal income tax in the field of on-time, the accuracy of form filing, completeness of information and convenience and speed in regional revenue office 1.This quantitative research and a research tool, namely questionnaires, with a sample group was 400 individual income earners in the area of the regional revenue office 1, Bangkok by calculating from Taro Yamane formula. The data collected from questionnaire were analyzed using statistics, including frequency, percentage, mean, standard deviation, correlation coefficient and multiple regression analysis. The results of the study showed 1) The incentive factors were services and public relations affecting positive the filing to personal income tax in the field of on-time, the accuracy of form filing, completeness of information and convenience and speed was statistically significant at 0.01 level and 2) The technology acceptance factors were perceived Usefulness of using the system affecting positive the filing to personal income tax in the field of on-time, the accuracy of form filing, completeness of information and convenience and speed was statistically significant at 0.01 level.