1st National and International Conference on Humanities and Social Sciences

October 31, 2014, KU Home, Bangkok, THAILAND

2
Factors Affecting the Filing of Income Tax Withholding via The Internet in
Revenue Department Office Nakhon Pathom 2

Auayporn Tungkarnjanachukit

1)
2)
2 3)
2
300
0.05

2

: ,

; Email: tuktik.t30@gmail.com

1st National and International Conference on Humanities and Social Sciences

October 31, 2014, KU Home, Bangkok, THAILAND

Abstract
The objectives of this study were 1) to examine the level of service to file income tax
withholding via the internet 2) study the factors that affect the use of filing income tax withholding over
the Internet in Revenue Department office Nakhon Pathom 2 and 3) make recommendations to
encourage taxpayers to file income tax withholding over the Internet provides. This research was
quantitative research, samplings were people who are liable to tax in the area of Nakhon Pathom 2 area
for 300 peoples by accidental sampling method. Data was analyzed by percentage, chi-square and
gamma data at significance level of 0.05.
The findings showed that the researchers concluded that factors that affected the filing were
Knowledge of computer and internet, Publicity about filing via the Internet, Knowledge and understanding
of the filing via the Internet and cognition about the quality of service of the system. The level of
knowledge was at moderate level. Recommendations based on findings The Revenue Department should
advise to taxpayers with low levels of education than a bachelor's degree to understand, for example, to
deliver lectures to large enterprises, should the training to use computers and the Internet at no cost,
should have mobile units to promote the advantages of filing taxes via the Internet to enterprises and
answer questions and to allow taxpayers to register to use. Training methods should be used to file taxes
via the Internet without charge and should explain the details of services and a telephone hotline to
answer taxpayers in case of problems in the service.
Key Word: Income Tax Withholding Filing, Revenue Department

e-services e-Revenue


60.

Integrated Service
(, 2546)


(E-FILING) www.rd.go.th

[432]

1st National and International Conference on Humanities and Social Sciences

October 31, 2014, KU Home, Bangkok, THAILAND





...1, ...2, ...3 ...53

1.
2
2.
2
3.

3


4

[433]

1st National and International Conference on Humanities and Social Sciences

October 31, 2014, KU Home, Bangkok, THAILAND
5

2
1,200 (, 2556)
(Taro Yamane, 1973: 125) 0.95
0.05 300
(Accidental Sampling) (Questionnaire)
3
1
(Checklist)
2


(Rating Scale) 5
3
(Checklist)

(Ordinal.Scale).
(Nominal Scale) (Nonparametric)
1. (Descriptive Analytical Statistics)
(Frequency)


(Percentage)


2.. (Inference Statistics)
(Nonparametric) (1) (Chi-Square Test) (2) Gamma
.05

[434]

1st National and International Conference on Humanities and Social Sciences

October 31, 2014, KU Home, Bangkok, THAILAND

( : 2546, 145148) ( : 2542:

8-9) (, 2544)

1.
2.

3.

4.

5.

2
1.
2.

205 68.33 64
21.33 30 10.00 1
0.33
2

2

2

2

[435]

1st National and International Conference on Humanities and Social Sciences

October 31, 2014, KU Home, Bangkok, THAILAND

2

2

()
()

(2547)
.

.05

2 0.001
0.05
2

, (2556)

2
0.001 0.05
3




[436]

1st National and International Conference on Humanities and Social Sciences

October 31, 2014, KU Home, Bangkok, THAILAND



(2546)

2 0.001 0.05

(2546)

2
0.001 0.05
5

(2553)

2
0.001 0.05

[437]

1st National and International Conference on Humanities and Social Sciences

October 31, 2014, KU Home, Bangkok, THAILAND

1.

2.
3.

4.
5.

. 2557. www.rd.go.th.
. 2556.
. , .
. 2546.
. , .
. 2546.
. ,
.
. 2546. 4 16. : .
. 2553.
. , .

[438]