Problems in Conducting Accounting for Corporate Income Tax of Accountants in Chaiyaphum Province

Abstract

           The purposes of this paper are 1. to study problems in conducting accounting in corporate income tax of accountants in Chaiyaphum Province 2. to compare demographic characteristics toward problems in conducting accounting in corporate income tax of accountants in Chaiyaphum Province.  Data were collected from 60 accountants, working at accounting offices in Chaiyaphum Province. Frequency, percentage and mean were used to analyze data. In addition, t-test and F- test (One Way ANOVA) were employed to test hypotheses.  The results reveal that 1) Levels of problems in conducting accounting in corporate income tax were in moderate levels, including revenue recognition, expenditure, asset and liability and owner's equity aspects. Besides, problems in conducting accounting in revenue recognition aspects had a highest level. In case of exporting, there would be revenue recognition on condition that there was a risk transfer in the accounting aspect. Nevertheless, there would be revenue recognition only when there was an export according to the date of endorsement of the export entry in an aspect of taxation 2) For the comparison of demographic characteristics, this study indicated that accountants with different in educational levels had different problems with the statistically significant at a level of 0.05. Furthermore, accountants with different in working experiences failed differ in levels of problems in conducting accounting in corporate income tax.