The Factors Affecting the Efficiency of Land and Building Tax Collection Services of Local Administrative Organizations in Mueang Bueng Kan District, Bueng Kan Province

Abstract

This research aimed to 1) study the factors affecting the efficiency of land and building tax collection of local administrative organizations in Mueang Bueng Kan District, Bueng Kan Province; and 2) propose guidelines for improving the efficiency of land and building tax collection. The research employed a quantitative survey design. The sample consisted of 400 land and building taxpayers. The research instrument was a questionnaire with an item-objective congruence index of .96 and a Cronbach's alpha coefficient of .913. Data were analyzed using frequency, percentage, mean, standard deviation, Pearson's correlation coefficient, multiple regression analysis, and content analysis. The findings revealed that: 1) the overall level of factors related to tax collection efficiency was high (X̄ = 3.96, S.D. = 0.64), and all six factors were significantly and positively correlated with tax collection efficiency at the .01 level. The regression model explained 65.5 percent of the variance in tax collection efficiency (R² = .655, F = 124.514, p < .05). The statistically significant factors were tax collector efficiency, awareness of duty to pay taxes, characteristics of tax law, and an environment conducive to legal compliance, whereas knowledge of local taxes and economic factors were not statistically significant. 2) The development guidelines included increasing public relations and tax education, clearly communicating tax payment procedures, expanding service channels and service hours, providing proactive services, and developing digital systems for tax payment.