INTERNAL FACTORS AND EXTERNAL FACTORS AFFECTING THE DECISION TO SUBMIT PERSONAL INCOME TAX RETURNS FOR ONLINE BUSINESS OPERATORS IN BANGKOK AND SURROUNDING AREAS

Abstract

The purpose of this research was to study the internal and external factors that affected the decision to submit personal income tax returns of online business operators in Bangkok and surrounding areas. This is quantitative research that uses online questionnaires as a tool to collect data from 400 online business operators. Online business operators have an overall level of internal factors affecting the submission of personal income tax reports. Many online business operators have a high level of external factors affecting the overall submission of personal income tax returns. Overall, online business operators have a high decision-making level in submitting personal income tax returns. The results of the hypothesis testing found that internal factors that affected the decision to submit personal income tax returns of online business operators included honesty, ethics, tax knowledge understanding of personal behavior and use of technology, which affected decision-making with statistical significance at the 0.05 level. External factors affect decision-making included expectations from paying taxes. Justice of the tax burden and legal implications affected decision-making with statistical significance at the 0.05 level.