Taxpayer Satisfaction and the Efficiency of Land and Building Tax Collection in Nongtad Subdistrict Municipality, Buriram Province
Keywords:
Tax collection efficiency, Land and Building Tax, Nong Tad Subdistrict MunicipalityAbstract
This research aims to study taxpayer satisfaction and its impact on the efficiency of land and building tax collection in Nongtad Subdistrict Municipality, Mueang Buriram District, Buriram Province. The study is survey research, utilizing a questionnaire as the data collection tool. The population consists of individuals who pay land and building taxes within Nongtad Subdistrict Municipality. The sample size was determined using Krejcie and Morgan’s table for sample size determination. The questionnaires were distributed proportionally based on residential areas, and a total of 211 completed questionnaires were obtained, with a confidence level of 96%. Data were analyzed using descriptive statistics, including percentage, mean, and standard deviation, as well as inferential statistics, including Pearson’s correlation and multiple regression analysis. The research findings reveal that the majority of land and building taxpayers in Nongtad Subdistrict Municipality are female, aged between 41 and 50 years, with a high school education or lower, and working as private employees. On average, taxpayers use municipal services twice per year. Taxpayer satisfaction on public relations and communication, and on the readiness of officials are significantly related to taxpayer satisfaction. These factors have a statistically significant impact on the efficiency of land and building tax collection at the 0.01 level.
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