ความรู้ความเข้าใจของผู้ทำบัญชีในธุรกิจอสังหาริมทรัพย์จังหวัดเชียงใหม่เกี่ยวกับหลักเกณฑ์ทางบัญชีและภาษีอากร

Abstract

This independent study aimed at analyzing knowledge and understanding of accountants of real estate businesses in Chiang Mai province towards accounting and taxation principles. Questionnaires were collected through post from 109 people, which was 72.19 percent of all the accountants of real estate businesses in Chiang Mai province. The obtained data were then evaluated and analyzed using descriptive statistics including frequency, percentage, and mean. The principles of accounting and taxation were divided into seven aspects: accounting principles for revenue recognition, accounting principles for the recognition of expenses, tax return filing according to the Revenue Code, principles in corporate income taxation, principles in withholding corporate income tax taxation, principles in specific business tax and value added taxation, and principles in other relevant taxation. The study results revealed that most of the accountants of real estate businesses in Chiang Mai were female, aged under 30 years old, graduated with bachelor’s degrees, and had direct experience on real estate accounting for less than 5 years. Most of the accountants of real estate businesses in Chiang Mai province had knowledge and understanding at a high level. Knowledge and understanding regarding tax return filing according to the Revenue Code was at the highest level. Their knowledge and understanding pertaining to principles in withholding corporate income tax taxation, accounting principles for the recognition of expenses, principles in corporate income taxation, accounting principles for revenue recognition, and principles in other relevant taxation were at a high level. Finally, knowledge and understanding concerning the principles in specific business tax and value added taxation was at a moderate level. Furthermore, the study revealed that most of the accountants of real estate businesses in Chiang Mai faced problems with accounting and taxation principles at a high level. The average top three issues were as follows. First, the revenue department officer could not guide them about clear solutions for each problem. Second, double standards or several judged principles from the revenue department officer may make each accountant confusing. Finally, a great number of accountants felt worried about the decision of revenue and cost recognition for real estate businesses.