Study of Increasing The Efficiency of Local Taxation of Local Administrative Organizations in Lopburi Province

Abstract

This research was aimed to study; 1) local taxation factors 2) efficiency on local taxation and 3) the relationship between local taxation factors and efficiency of local taxation. A sample group consisted of the presidents of local government organization, secretaries of location government organization, heads of finance units, revenue collection officers, members of provincial administration organization, members of municipality, and members of sub-district administration organization, with a total of 280. Research instrument was a 5-rating scale Statistics employed to analyze the data were percentage, mean, standard deviation, t-test, One-Way ANOVA, LSD, and simple regression analysis. Findings revealed that; 1) local taxation factors overall were found in a very high level 2) efficiency on local taxation overall was found in a high level and 3) local taxation factors which included service, tax knowledge, tax payment, places, materials, equipment, tax map, and information technology were able to predict the efficiency of the local taxation with the statistically significant level of .05, with the explanation rate of 85 percents.