ปัจจัยที่มีผลต่อการตัดสินใจของผู้ประกอบการรายใหม่ที่เข้าสู่ ระบบสำรวจและติดตามธุรกิจนอกระบบ ของสำนักงานสรรพากร พื้นที่เชียงใหม่ 1

Abstract

The present study aimed to analyze the factors contributing to the increased number of new entrepreneurs that entered the Non-compliance Business Investigation and Tracking System under supervision of Chiang Mai Area Revenue Office 1 and to gain an insight into problems and obstacles in this Office’s attempt to increase the number of new entrepreneurs for taxation. The needed information was collected from purposively identified 305 samples of new entrepreneurs that registered with the Department of Business Development under the Ministry of Finance in 2012 tax year. The study found that most entrepreneurs willingly paid their tax obligations (75.4 %) and none indicated they were not willing to do. A test was performed on the relationship between the new entrepreneurs’ decision to enter the Non-compliance Business Investigation and Tracking System and such factors as organizational features (enterprise category, business nature, and monthly income), knowledge and understanding about taxation, opinion regarding taxation, and viewpoint concerning tax filing services. It was found that monthly business income was a determinant for entering the Non-compliance Business Investigation and Tracking System as the high income enterprises tended to enter the System at will more than their low income counterpart. Knowledge and understanding of entrepreneurs about taxation were also an important factor as those having more knowledge and understanding appeared to enter the System proportionally more than those otherwise. The knowledge and understanding about tax revenue to be used for the benefit of

national development and about the tax filing system will make the entrepreneurs recognize their duty to pay the assessed taxes willingly and also enable them to proceed easily in the tax filing system.