พฤติกรรมและความพึงพอใจของผู้เสียภาษีในเขตเทศบาลเมืองแม่เหียะ จังหวัดเชียงใหม่

Abstract

This Independent Study aimed to investigate the revenue structuring of Mae Hia Town Municipality in Chiang Mai Province as well as the behavior and satisfaction of the tax payers of the municipality. Questionnaires were distributed to 350 tax payers: 315 natural persons and 35 corporate persons. The data was analyzed using descriptive statistics and the satisfaction was weighed using the Likert Scale. It was found that Mae Hia Town Municipality had two types of revenue: that which was collected by the municipality, and the other type which was not collected by the municipality. Most of the revenue that was collected by the municipality came from taxes such as building and land tax, local administration tax and billboard or shop sign taxes. The revenue that was not collected by the municipality consisted of allocation tax, general subsidies and subsidy with specified purposes respectively. The sample group from the natural persons consisted of those whose majority were female with an average age of 48 years old, holding a Bachelor’s degree and conducting a private business or employees of private companies. Their average income was 10,001- 30,000 Baht and they had a residence of their own. The type of tax they had to pay the most was building and land tax followed by the local administration tax and billboard or shop sign taxes respectively. For building and land tax payment, the sample group had commercial shop houses located approximately 100 meters from the main roads and the average amount of tax each had to pay annually was 9,780 Baht. For the local administration tax, each of the sample group had not more than 200 square waa and the average amount of tax each had to pay was 55 Baht per year. For signboard or shop sign tax, the sample group who paid for a shop signs written in Thai characters had to pay an average of 1,171 baht per person per year. Most of them made the tax payment around January-March. The natural person sample group was satisfied with the overall tax payment at a high level. They were satisfied most concerning the knowledge and competence of the officials in providing information about tax payment. The sample group of corporate persons had an average business terms of six years each. These were mainly limited partnerships or limited companies providing services and commerce with an average number of 26 employees per business. The businesses had an average income of 300,001 Baht per month. All of them had to pay building and land taxes and shop sign taxes. Most of them were commercial buildings located on the main road and the average tax payment per year was 36,277 Baht per business. The sample group had land of 401 square waa or more and had to pay tax of 225 Baht per business on average. The sample had to pay tax for their shop signs written in Thai mixed with foreign language characters together with pictures or other symbols at an average of 5,788 Baht per business annually. Most of them made arrangements for this tax payment around April-June. The corporate sample group was satisfied with the overall tax payment at a high level and they were most satisfied about the knowledge and competence of the officials in thoroughly providing information on tax payment.