ปัจจัยที่ส่งผลต่อการยอมรับการใช้งานระบบ REVENUE DEPARTMENT E-FILING

Abstract

The objective of this research is to study the factors affecting the adoption of the Revenue Department E-filing system of those responsible for filing tax returns and paying income tax. The results of the research are used to encourage those responsible for filing tax returns and paying income tax. The sample used in the research was 400 tax return filers and taxpayers through the Revenue Department E-filing system using purposive sampling methods. Analyze the data with descriptive statistics and present it in the form of a table of frequency distributions, percentages, averages, standard deviations, and multiple linear regression analyses to test factors affecting the adoption of revenue department e-filing systems. According to the test results, the statistical values of the coefficients and independent variables. It can be concluded that the factors affecting the adoption of the Revenue Department E-filing system statistically significantly at 0.05 are system quality factors, service quality factors, net benefit factors, and user satisfaction factors with a forecast coefficient (R Square) of .637, so all independent variables can explain the variation of variables according to 63.7% This makes it known that the Revenue Department E-filing system has the hallmarks of continuous improvement in the field of system quality. Quality of service the benefits and tax benefits that users receive from the adoption of the Revenue Department E-filing system make it easier and more convenient to file and pay taxes, affecting satisfaction and referrals, which will further encourage those responsible for filing tax returns and paying income tax through the Revenue Department E-filing system.