THE FACTORS INFLUENCING PERSONAL INCOME TAX PLANNING OF TAXPAYERS IN MAHASARAKHAM PROVINCE
Keywords:
Personal income tax , Tax planning, Knowledge and understandingAbstract
This research article aims to: (1) study the opinions on knowledge and understanding and planning related to personal income tax; (2) compare the opinions of individual income taxpayers in Maha Sarakham Province regarding their knowledge and understanding of personal income tax, considering differences in gender, age, marital status, annual net income, educational level, and occupation; (3) compare the opinions of individual income taxpayers in Maha Sarakham Province regarding personal income tax planning, considering differences in gender, age, marital status, annual net income, educational level, and occupation; and (4) study the impact of knowledge and understanding of personal income tax on personal income tax planning among individual income taxpayers in Maha Sarakham Province. The research employed a questionnaire as a tool to collect data from 379 individual income taxpayers in Maha Sarakham Province. The statistical methods used for data analysis included frequency, percentage, analysis of variance (ANOVA), multiple correlation analysis, and multiple regression analysis. The research findings revealed that: 1. Individual income taxpayers had a high level of opinion regarding knowledge and understanding of personal income tax, both overall and in every aspect. Regarding personal income tax planning, the results indicated that individual income taxpayers had a high level of opinion on personal income tax planning. 2. Individual income taxpayers in Maha Sarakham Province, with differences in gender, age, marital status, annual net income, educational level, and occupation, had varying opinions on knowledge and understanding of personal income tax. 3. Individual income taxpayers in Maha Sarakham Province, with differences in gender, age, annual net income, educational level, and occupation, had varying opinions on personal income tax planning. 4. Knowledge and understanding of personal income tax, including assessable income, deductible expenses, and tax calculation, had a positive correlation and impact on personal income tax planning.
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