THE INFLUENCE OF ORGANIZATION CLIMATE ON WORK-RELATED STRESS AMONG TAX AUDITORS IN THAILAND

Abstract

This research aims to: 1) examine the level of work-related stress among tax auditors in Thailand, 2) examine and compare how stress affects physical, mental, and job performance among tax auditors in Thailand, with analysis stratified by personal factors, and 3) examine the effects of organizational climate on physical, mental, and job performance among tax auditors in Thailand. The study's sample population comprises 367 licensed tax auditors in Thailand (with signing authority), selected through convenience sampling. Data were collected using questionnaires and analyzed using both descriptive and inferential statistics. Descriptive statistics comprised frequency, percentage, mean, and standard deviation, while inferential statistics comprised independent-sample t-test, one-way analysis of variance (one-way ANOVA), least significant difference (LSD), and multiple regression analysis. The findings revealed that: 1) the level of work-related stress among tax auditors in Thailand is high, and respondents reported that stress significantly affects physical, mental, and job performance. 2) Personal factors, specifically gender and current job position, affected occupational stress levels in physical, mental, and job performance aspects at the 0.05 significance level. 3) The influence of organizational climate factors-including intrinsic job factors, role factors, interpersonal relationships, career development, organizational structure and climate, and non-work factors (work-life balance)-affected occupational stress levels in physical, mental, and job performance aspects at the 0.05 significance level. The majority of respondents were female, aged 41-50, single, held a bachelor’s degree, had over five years of experience in their current workplace, had monthly income exceeding 50,000 THB, and primarily worked in financial or external audit roles.