THE RELATIONSHIP BETWEEN PERSONAL INCOME TAX KNOWLEDGE AND TAX PLANNING EFFICIENCY OF RESTAURANT ENTREPRENEURS IN MAHASARAKHAM PROVINCE
Keywords:
Personal Income Tax, Tax Planning Efficiency, RestaurantAbstract
The objectives of this research were 1) to assess the level of knowledge and understanding of personal income tax among restaurant entrepreneurs in Mahasarakham Province 2) to examine the opinions on the efficiency of tax planning among these entrepreneurs; and 3) to analyze the relationship between knowledge and understanding of personal income tax and the efficiency of tax planning. This research is quantitative research. Questionnaires were used as a tool for collecting data from restaurant business operators in Maha Sarakham Province, of which the exact population size was unknown. The researcher determined the sample size using Cochran's formula (1953) at a confidence level of 95 percent and accepting a margin of error of 5 percent, resulting in a minimum sample size required for the research of 246 respondents. A total of 261 responses were received. The research results revealed that: 1) the level of knowledge and understanding regarding personal income tax was at a good level, with the highest average in the area of tax calculation, and the areas of tax filing, tax payment, and tax refund were at a very good level 2) the level of opinions regarding the efficiency of tax planning of the business operators overall was at a high level, with the highest average in the aspect of freedom from potential tax burdens and 3) the knowledge and understanding regarding personal income tax in the aspects of income classification, deductions, and expenses had a positive relationship with the overall efficiency of tax planning. The knowledge gained from this research helps entrepreneurs recognize the importance of having knowledge and understanding about personal income tax, which is a crucial foundation for effective tax planning, helping to reduce unnecessary tax burdens and reduce the risk of retroactive audits.
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