Factors Affecting the Efficiency of Fees and Tax Collection on Land and Property Right Transfer of Supanburi Provincial Land Office Sriprachan Branch

Abstract

The purposes of this study were quantitative research to investigate: 1) Study examine the level of knowledge and understanding of individuals having obligation to pay tax and fees concerning land and property right transfer. 2) The factors affecting the efficiency of land and property right transfer tax and fees collection. The population is taxpayers and fees from land and real estate transfers Supanburi Provincial land office sriprachan branch are selected by accidental sampling for 342 people and questionnaire is as a tool for data. The average of Item-Objective Congruence Index (IOC) was 0.77 and the Reliability index was 0.79. The statistics used for data analysis were percentage, mean, standard deviation and Stepwise Multiple Regression. The results of the research showed as follows; 1) Most of the sampled taxpayers were found to be female, aged 31 – 40, with bachelor’s degree education, farmer career, having 10,000 – 30,000 baht monthly income, and marking legal property selling transaction. They used to buy, and get the transfer of ownership, land and property right before the present transaction and they indicated the sellers would be responsible for paying the transfer tax and fees in most cases. The tax and fees involving the transfer of land and property right are generally less 10,000 baht range. The most important factor affecting the efficiency in land and property right transfer tax and fees collection would be Tax Base, Location and tax structure.