GUIDELINES FOR EFFICIENCY INCREASING REVENUE COLLECTION OF KHLONG WAN SUB-DISTRICT MUNICIPALITY, MUANG DISTRICT, PRACHUAP KHIRI KHAN PROVINCE

Abstract

       The researcher was interested in this study with the objectives to 1) study the opinions of the local taxpayers on the efficiency of revenue collection of Klong Wan Sub-District Municipality, Muang District, Prachuap Khiri Khan Province, and 2) to study the recommendations of the local taxpayers. Guidelines for increasing revenue collection efficiency of Khlong Wan Subdistrict Municipality, Muang District, Prachuap Khiri Khan Province of the aforementioned. This research is quantitative research. Examples used in this research were 331 people named in the property and land tax, local maintenance tax and signage tax. (out of 1,933 calculated from Taro Yamane recipe) Random, layered, and simple random. The tools used to collect data were questionnaires, and the statistics used to analyze data, including percentages, averages, standard deviations, data statistics, and statistics. T-test, one-way variance analysis, and double comparison with Scheffe's Method, with a statistical significance level of α=0.05.
      Results showed that 1) The opinions of local taxpayers on the efficiency of revenue collection of Khlong Wan Sub-district Municipality, Muang District, Prachuap Khiri Khan Province found that the overall opinion was at a high level. When considering individual aspects in 6 aspects, it was found that the provision of services was equal with the highest average, followed by punctual service in terms of providing adequate services. Continuous service and service locations and service with speed, respectively. When analyzing the difference of average scores of people's opinions classified by personal variables, it was found that mean scores of opinions on revenue collection efficiency classified by gender, education level, occupation, overall and individually aspect. There was no difference statistically significant, p>0.05.  While the average scores of people's opinions on revenue collection efficiency are classified by age group, revenue, and tax category. The difference was statistically significant, p<0.05 and 2) the guidance suggestions for increasing revenue collection efficiency of Khlong Wan Sub-district Municipality, Muang District, Prachuap Khiri Khan Province. In the aforementioned areas, people should be involved in proposing service guidelines. Technology should be used to provide services to the people, such as paying taxes through direct debit or using online systems, etc. The public should be given opportunities to give suggestions on tax rates that should vary according to the socio-economic environment, for creating fairness, satisfaction, and creating the responsibility in societies.
        The results of this study can be used to improve and develop the efficiency of revenue collection of Khlong Wan Sub-district Municipality, Muang District, Prachuap Khiri Khan Province, in order to meet the needs of the people who use the service and creative participation in the administration of the municipality in collecting revenue. This may be used as the guidelines for other sub-district municipalities.