Factors Affecting the Efficiency of Tax Filing on Internet of Juristic Persons in Bangkok

Abstract

This research aimed to study the factors affecting tax filing on internet or E-filing and factors influencing the acceptance of E-filing technology that affected the efficiency in terms of accuracy, completion, swiftness, timeliness, and cost of the expense of the juristic person in Bangkok. The sample group was 398 juristic persons in the responsible area of Bangkok Area Revenue Office 20 selected with the simple sampling method. The research tool was a questionnaire. Statistics used for analysis included the frequency, percentage, mean, Standard Deviation (S.D.), correlation coefficient, and multiple linear regression analysis. Results indicated that most respondents were the juristic person in the sales business (52.40%) with a registered capital under five million baht (67.60%). Most accountants were the staff from the accounting department/division of the business (49.40%). They received the information via online media (94.90%). Most of them had an experience in E-filing for three years or above (65.30%). They had an opinion on the factors affecting E-filing and factors influencing the acceptance of E-filing technology that positively impacted the efficiency of E-filing in terms of accuracy, completion, swiftness, timeliness, and cost of expense with a statistical significance of 0.01.