Factors Related to learning Achievement in Taxation 1 (A case study in Accounting, 3rd year and 4rd year Faculty of Management Sciences Muban Chom Bueng Rajabhat University)

Abstract

The purposes of this research were 1) to study the factors that are related to the academic performance in Taxation 1 course, 2) to compare the academic performance of third-year and fourth-year students, and 3) to find the relationship between the factors that are related to the academic performance in Taxation 1 course. The population of this research is 30 students from the Accounting department, both third and fourth year levels, who were selected using purposive sampling. The research was in a quantitative research format and the data was collected through a questionnaire. The data was analyzed using descriptive statistics, such as frequency, percentage, mean, standard deviation, and for testing hypotheses, One-way Analysis of Variance (ANOVA) and Pearson Correlation Analysis were used.

The study found that the majority of respondents to the questionnaire were female, aged 20-22 years old. The average grade for the Taxation 1 course was between 2.50-2.99. Monthly household income was between 10,000-19,999 baht. Factors affecting academic performance in Taxation 1 (case study of third and fourth year accounting students with a high average of 3.80) were: teacher (=4.13), student (=3.64  ), and family (=3.62), respectively. A statistical test for the general difference in academic performance showed that different levels of study affected academic performance significantly at the .05 level of statistical significance. Factors that were significantly related to academic performance for students were study time, motivation for academic achievement, working while studying, and for teachers were measurement and evaluation, the relationship between teachers and students, and significant teaching management at the .01 level of statistical significance. For families, household income and care had no significant relationship with academic performance at the .05 level of statistical significance.