The effects of organizational environment on corporate income taxpayers’s compliance with tax regulationin the Nonthaburi Area Revenue Office 1

Abstract

The objectives of this research were to 1) study the internal organizational environment that influences compliance with tax regulations, and 2) study the external organizational environment that influences compliance with tax regulations. The sample consisted of 396 corporate taxpayers in the Nonthaburi 1 Area Revenue Office. Research instrument was questionnaire. Data were analyzed using percentage, mean, standard deviation, hypothesis testing using multiple regression analysis and Pearson’s correlation coefficient. The results revealed that corporate income taxpayers in Nonthaburi 1 Area Revenue Office held an overall opinion of the organizational environment at the highest level. Considering individual dimensions, the highest level was found for tax experience, followed sequentially by use of accounting technology and tax management. The environmental study results revealed that both the internal and external organizational environments positively influence the ability to correctly comply with tax regulations, with statical significance at the level .05 level.