The Taxpayers’ Satisfaction with Tax Incentive Policies Under A Case Study of Personal Income Tax Year 2019

Abstract

The objectives of this research were 1) to study the taxpayers’ satisfaction with tax incentive policies under a case study of personal income tax year 2019, and 2) to compare taxpayers’ satisfaction with tax incentive policies under a case study of personal income tax year 2019, classified by personal factors. The population of this study were 400 taxpayers using e-filing for personal income tax return (Form PND.90 and PND.91). The sample was selected based on a purposive sampling. A research instrument was a questionnaire with an alpha coefficient was 0.981.  Data collected were then analyzed using statistics, including percentage, mean, standard deviation, t-test, and One-way ANOVA and Least Significant Difference : LSD.The results of this research indicated as follows : 1. The taxpayers’ satisfaction with tax incentive policies under a case study of personal income tax year 2019 was at a high level for overall and individual aspects. When individual aspects were considered, an aspect with the highest  mean was deduction and exemption of housing, investment, savings and society, personal and family allowance and exemption,and deduction of expenses and personal income tax rate. 2. When personal factors were considered, the respondents with the different gender and marital status had indifferent satisfaction with tax incentive policies under a case study of personal income tax year 2019 for overall and individual aspects. In contrast, age, educational level, occupation/main income, annual income influenced the satisfaction with tax incentive policies under a case study of personal income tax year 2019, the differences is statistically significant at the 0.05 level.