KNOWLEDGE AND COMPREHENSION OF PERSONAL INCOME TAX FILING VIA THE INTERNET FOR INDIVIDUALS IN SAKON NAKHON MUNICIPALITY

Abstract

The study aimed to 1) investigate the knowledge and comprehension of personal income tax filing via the internet among individuals in Sakon Nakhon Municipality and 2) compare the knowledge and comprehension of personal income tax filing via the Internet among individuals in the same municipality. We categorized the participants based on their age, education level, and occupation. In Sakon Nakhon Municipality, the sample consisted of 400 people. We collected the data by using questionnaires. The statistics used in the analysis were percentages, averages, and standard deviations. We tested the hypothesis using the F-test, utilizing both ANOVA and MANOVA variance analysis techniques. The results demonstrated knowledge and understanding of personal income tax filing via the Internet. Overall, there was a high level of knowledge and comprehension among the participants. Classified by 1) age, it was found that income taxpayers in Sakon Nakhon Municipality had different ages. There was a significant difference between overall and individual knowledge, including general knowledge about personal income tax, in terms of tax measures and tax deduction benefits. 2) Education level: The Sakon Nakhon Municipality's income taxpayers exhibited varying levels of education. There was a significant difference in overall knowledge and comprehension of each aspect, including tax measures and tax deduction benefits. and 3) Occupation: In Sakon Nakhon Municipality, we discovered that income taxpayers had a variety of occupations. The overall knowledge and understanding of each aspect, including tax measures and tax deduction benefits, differs significantly.