Factors Affecting Performance Efficiency of Tax Audit Officer in Bangkok Area Revenue Department

Abstract

The purposes of this research were:  1) to study the motivation factors of Tax Audit Officer in Bangkok Area Revenue Department, 2) to study the maintenance factors of Tax Audit Officer in Bangkok Area Revenue Department, 3) to study the performance efficiency of Tax Audit Officer in Bangkok Area Revenue Department, and 4) to study the motivation factors and the maintenance factors affecting performance efficiency of Tax Audit Officer in Bangkok Area Revenue Department. The sample group was 340 of Tax Audit Officers in Bangkok Area Revenue Department. The questionnaire was used to be a tool for collecting the data.  The collected data were analyzed by using the frequency, percentage, mean, standard deviation and Stepwise multiple regression analysis. The research results were found that 1) the most level of motivation factors performance of Tax Audit Officer in Bangkok Area Revenue Department was the job duties that was challenging assignment, 2) the most level of the maintenance factors affecting performance efficiency of Tax Audit Officer in Bangkok Area Revenue Department was working condition namely, the organization was located in the area of convenient transportation, 3) the most level of the performance efficiency of Tax Audit Officer in Bangkok Area Revenue Department was the quality of work namely, the entrepreneur took advice from Tax Audit Officer Revenue Department complied with correctly terms and conditions of Code of Revenue, 4) the most level of the motivation factors affecting performance efficiency of Tax Audit Officer in Bangkok Area Revenue Department were job duties and job responsibility, and 5) the most level of the maintenance factors affecting performance efficiency of Tax Audit Officer in Bangkok Area Revenue Department were controlled relationship, administration and command and working condition.