Behaviors influencing Affecting to Tax Planning of Small and Medium Enterprises in Bangkok Area

Abstract

The objectives of this paper are to 1) study the influencing factors internal affecting to behaviors of tax planning of small and medium enterprises in Bangkok area      2) study the influencing factors external affecting to behaviors of tax planning of small and medium enterprises in Bangkok area. Questionnaires were distributed by post to the samples used in the research which are partnership operator and registered limited company in the Bangkok area of 300 people. The analytical method employed for this study is the descriptive statistics composing of the use of percentage, mean, and standard deviation as well as inferential statistics such as multiple regression analysis. The research findings were as follows; Most of the internal factors agreed that tax knowledge was the most influential factor in tax planning, followed by the attitudes of taxpayers and finally, the cost of employee wages. The majority of external factors strongly agree that knowledge of the correct tax penalties affects tax planning, and finally the tax rate. Therefore, it is advisable to establish guidelines tax planning of small and medium enterprises in Bangkok area in order to provide legitimate tax planning information and provide additional knowledge to entrepreneurs in tax filing for the maximum benefit of entrepreneurs.