The Influence of Taxation Skills Affecting the Efficiency of the Electronic Tax Invoices by Email of Accountants in Bangkok and Perimeter

Abstract

     The research aimed to study the influence of taxation skills affecting the efficiency of electronic tax invoice by E-mail in electronic tax invoice preparation, electronic tax invoices Delivery, and electronic tax invoices storage of accountants in Bangkok and Perimeter. The research methodology is survey research. By using questionnaires to collect data from a sample of 395 accountants in Bangkok and Perimeter. Analyze basic data by descriptive statistics such as frequency distribution, percentage, mean, and standard deviation. Examine the relationships finding the variance (Tolerance and VIF). and the relationships testing by Pearson’s Correlation Coefficient. Data analysis for hypotheses using the Multiple Regression Analysis is a statistical significance level .05.

         The results of this research found that revealed most of the respondents were female, aged between 35-45 years, had a bachelor's degree. Over 15 years of accounting experience, an average monthly income of less than 30,000 baht and most of the workplaces in Bangkok. There was a moderate level of taxation skill. When considering each aspect, was found that the accountants had the taxation skills in the knowledge of the electronic tax invoice system at a medium level. knowledge of the E-filing system and knowledge of Thai Revenue Code was at a high level. The results of the hypothesis testing by multiple regression analysis revealed that the influence of taxation skills on the efficiency of the e-Tax Invoice by E-mail system in electronic tax invoice preparation, electronic tax invoices delivery and electronic tax invoices storage was the hypothesis support at statistically significant .05