Knowledge and understanding of VAT registered entrepreneurs of customers of Dharmniti Group

Abstract

The research aimed to 1) study the knowledge and understanding of VAT registered entrepreneurs of customers of Dharmniti Group and 2) compare the knowledge and understanding of VAT registered entrepreneurs classified by business models, industry groups, position levels, durations of being a VAT registered entrepreneur and annual business income of the business. The sample consisted of 400 customers who had used the services of companies under the Dharmniti Group. It was obtained by non-probability sampling using convenience technique. The data collection tools were questionnaires. The statistics used were percentage, mean, standard deviation, t-test and analysis of variance. The results demonstrated that the overall understanding of VAT registered entrepreneurs among the customers of Dharmniti Group on VAT registered entrepreneurs was at high level and classified according to 1) business and industry models, it was found that the overall knowledge and understanding among VAT registered entrepreneurs with different business models and industry was no difference. When considering each aspect, it was found that the aspects that were significantly different were penalties. 2) By position levels and durations of being VAT registered entrepreneurs, it was found that VAT registered entrepreneurs with different positions and different durations of being VAT registered entrepreneurs had significantly different overall and specific knowledge and understanding, namely, the principles of VAT liability, businesses exempted from VAT, VAT calculation, filing and tax payment, criteria for preparing tax invoices, report preparation and the keeping of evidence and documents, and penalties. 3) By annual income, it was found that VAT registered entrepreneurs with different annual incomes had significantly different overall and specific knowledge and understanding: namely, the principles of VAT liability, businesses exempted from VAT, and penalties.