ความรู้ความเข้าใจของผู้ประกอบการธุรกิจเซรามิคในจังหวัดลำปางเกี่ยวกับหลักเกณฑ์การเสียภาษี

Abstract

This independent study is about the knowledge and understanding of ceramic industry entrepreneurs in Lampang province towards taxation principles. Data were collected by using the questionnaires responded by thirty seven ceramic industry entrepreneurs in Lampang province, which accounted for 52.86 percentage of the total seventy ceramic industry entrepreneurs who registered the establishment of corporation and ordinary partnerships. The obtained data were then evaluated and analyzed for the descriptive statistics including frequency, percentage and means. The study results revealed that the majority of respondents were aged over fifty years old and graduated with bachelor degree. They were in the position of business owner and had more than fifteen years of work experience. Regarding the type of business, they operated the limited companies with the net income between 1,8000,001 – 10,000,000 Baht per year. They performed the accounting task and financial statement on their own. Their companies produced the ceramic products for domestic sales and overseas exportation. As for the studied principles of taxation, I was divided into six aspects, namely, tax return filing according to the Revenue Code, principle in the corporate income taxation, principle in withholding corporate income tax taxation, principle in value added taxation, principle in revenue stamp taxation and principle in other relevant taxation. Specifically, most of the ceramic industry entrepreneurs in Lampang province had the knowledge and understanding at the highest level. Their knowledge pertaining to tax return filing according to the Revenue Code, principle in revenue stamp taxation, principle in other relevant taxation and principle in value added taxation were at the highest level. Also, the knowledge and understanding regarding the principle in the corporate income taxation were at the high level. Finally, the knowledge and understanding concerning the principle in withholding corporate income tax taxation was at the moderate level.