ปัจจัยที่ส่งผลต่อประสิทธิภาพการจัดเก็บภาษีที่ดินและสิ่งปลูกสร้างขององค์กรปกครองส่วนท้องถิ่นในเขตจังหวัดนราธิวาส

Abstract

The objectives of this research were to determine the efficiency levels of land and building tax collection of local administrative organizations in Narathiwat Province, to compare the levels of efficiency of land and building tax collection of local administrative organizations classified according to fundamental factors, and to find out factors affecting the efficiency of land and building tax collection of local administrative organizations in Narathiwat Province. The sample group of this quantitative research was 72 local administrative organizations in Narathiwat Province. The research instrument was a questionnaire. The statistics used in data analysis were frequency, percentage, mean, standard deviation, t-test, one-way ANOVA, Pearson’s correlation coefficient, and multiple regression analysis. The research found that the efficiency of land and building tax collection of local administrative organizations in Narathiwat Province was at a high level. The comparison of the efficiency levels of land and building tax collection of local administrative organizations according to fundamental factors revealed that local administrative organizations with different types, budgets, and number of officers working on land and building tax collection were different in the efficiency of land and building tax collection but with no statistical significance, at the level of 0.05. The study results also revealed that the communication channels with the public and the readiness of local administrative organizations affected the efficiency of land and building tax collection at a statistical significance level of 0.05. Therefore, the methods to increase the efficiency of land and building tax collection are to use more communication channels with the public, especially tax payments online, and to promote the development of officers’ skills in using the tax map and property registration programs (LTAX GIS) for the readiness in land and building tax collection of local administrative organizations.