การศึกษาปัจจัยที่ส่งผลต่อความตั้งใจในการชำระภาษีบำรุงท้องที่ของประชาชนในตำบลสะดาวา อำเภอยะรัง จังหวัดปัตตานี

Abstract

Subdistrict administrative organizations need to understand the factors towards the intention to pay the tax of the Local Maintenance taxpayers, Where the organizations can plan and operate the taxation based on, Under the law with fairness and effectiveness. The objectives in the research include 1) To examine the factors towards the intention to pay the tax of the local maintenance taxpayers in Sadawa Subdistrict 2) To analyze the problems and obstacles in paying the Local Maintenance tax in Sadawa Subdistrict and 3) To demonstrate the solutions of Local Maintenance taxpayers with overdue payment of Sadawa Subdistrict. The research is quantitative research which utilized questionnaires as the data-collecting tool. The group samples consisted of 293 Local Maintenance taxpayers with overdue payment of Sadawa Subdistrict Administration Organization, Yarang District, Pattani. The data was then investigated by employing the Descriptive Statistics, including Frequency, Percentage, Mean and Standard Deviation, and Applying the Inferential Statistics by using Multiple Regression Analysis. The study found that social norm, attitude towards taxation, and taxation ability positively influenced the intention of the Local Maintenance taxpayers with overdue payment of Sadawa Subdistrict Administration Organization, Yarang District, Pattani with statistical significance, which led the taxpayers to punctually pay the tax in 2020. Among the influences, social norm possessed the greatest impact. Furthermore, the citizen reported that the possible solutions which included holding a program promoting tax payers’ responsibilities, publicizing the information about the law of taxation and the procedure of tax payments in various channels, such as at the village news distribution tower, consisting of social media, websites, and Facebook, SMS, etc. Moreover, the Local Maintenance Tax should be used to thoroughly develop the community, Improve service provision by facilitating tax payers It should also provide a moratorium for people with low incomes, without fines. And there should be serious measures to condone the overdue tax.