Knowledge, Understanding, and Opinion of Taxpayers on Land and Building Tax Payment Services in Khao Rup Chang Municipality, Muang District, Songkhla Province

Abstract

This quantitative research surveyed taxpayers of land and building taxes in Khao Rup Chang municipality, Muang district, Songkhla province, Thailand. The objectives of this research were to study 1) the level of taxpayers’ knowledge and understanding in land and building taxes, 2) the level of their opinion on land and building tax payment, and 3) the level of their opinion on land and building tax payment services. A test and a questionnaire were used to collect data from 373 samples randomly selected from land and building taxpayers in the area. The data was statistically analyzed using frequency, percentage, mean, and standard deviation. The results revealed that 1) the level of knowledge and understanding in land and building taxes of taxpayers in terms of the essence of the taxes and tax payment procedures was at a relatively good level. 2) The level of taxpayers’ opinion in land and building tax payment was overall at a high level. When considering each aspect, it was found that convenience, efficiency, certainty, and fairness were at a high level. Finally, 3) the level of taxpayers’ opinion on land and building tax payment services was overall at a high level. It was found that the aspect of facilities was at the highest level while service providers, service channels, and service procedures were at a high level. Therefore, the municipality should develop public relations materials to continuously disseminate knowledge and enhance the service system to provide better services for taxpayers.