Components of Tax Payment Including Problems and Obstacles That Affect the Filing and Payment of Personal Income Tax in the Southern of Andaman

Abstract

The purpose of this research was: 1) to study the components of personal income tax payment that affect the filing and payment of personal income tax of the Andaman Sea Group; 2) to study the problems and obstacles in filing Forms and tax payments that affect forms filing and tax payments are individual incomes of the Andaman Sea Group. The research tool was a questionnaire. The sample group consisted of 400 income earners of the population of the southern Andaman coastline, 6 provinces, with descriptive statistical analysis including percentage, frequency, mean, standard deviation. and inferential analysis by analyzing the correlation coefficient and multiple regression analysis. The study found that Components of tax payment, including problems and obstacles affecting the filing and payment of personal income tax in the South Andaman Coast in all 3 aspects, namely personal income tax payment component Problems and obstacles in filing and paying tax and filing and paying personal income tax in the Southern Andaman Sea. The significance levels of .01 and .05.