EFFECTS OF CORPORATE INCOME TEX CHANGES ON EFFICIENCY PERFORMANCE OF THE AUDIT OF THE TAX AUDITOR IN THAILAND

Abstract

          The Objectives of this research article were to The objective of this study was to study the effect of the change in corporate income tax on the overall and individual audit performance of the tax auditor in Thailand. The variables that the researcher were interested to study were independent variables (cost, The deductible Income tax rate The period of submission And the method of calculating taxes) and variables (on the operational Standard and reliability The timeliness of results Achieving goals And satisfaction from relevant persons). The research population was tax auditor in Thailand. A sample of the research was 400 people using questionnaires to collect data. The data were analyzed using frequency, percentage, mean and standard deviation. The relationship between the variables was tested by using multiple regression analysis The results of the study showed that the effects of the corporate income tax change were expenses The deductible Income tax rate The period of submission And the method of calculating the tax That positively impacts the performance of an audit, including operational processes Standard and reliability The timeliness of results Achieving goals And satisfaction from those involved Of tax auditors in Thailand However, the research found that Effects of Changes in Corporate Income Tax on the Efficiency of Audit Performance of Tax Auditors in Thailand All hypothesis testing results are supported. Statistically significant 0.05.