The Qualifications of Accountants and Professional Ethics Affecting the Tax Payment Behavior of Small and Medium Enterprises (SMEs) in Samut Prakan Province

Abstract

This research consists purposes were 1. to study the qualifications of accountants that affect the tax payment behavior of small and medium-sized enterprises (SMEs) in Samut Prakan Province and 2. to study the accounting professional ethics that affect the tax payment behavior of small and medium-sized enterprises (SMEs) in Samut Prakan Province. This study is quantitative research. The research instrument is a questionnaire. The sample group consists of 334 company accountants registered in 2023 with the Department of Business Development, Ministry of Commerce. The sample size was determined using Taro Yamane’s formula (1973) Data collected from the questionnaires were analyzed using descriptive statistics, including percentage, mean and standard deviation, as well as multiple regression analysis. The research results revealed that 1) Accountant qualifications influencing the tax payment behavior of small and medium-sized enterprises (SMEs) in Samut Prakan Province were, on the whole, at a high level (x̅ = 3.91, S.D. = 0.31). Moreover, accountant qualifications had a statistically significant effect on the tax payment behavior of SMEs in Samut Prakan Province at the 0.05 level and 2) Accounting professional ethics influencing the tax payment behavior of SMEs in Samut Prakan Province were, overall, at a high level (x̅ = 3.94, S.D. = 0.37). Furthermore, accounting professional ethics had a statistically significant effect on the tax payment behavior of SMEs in Samut Prakan Province at the 0.05 level.