โมเดลเชิงสาเหตุปัจจัยที่มีอิทธิพลต่อการปฏิบัติตามกฎหมายภาษีเงินได้นิติบุคคลของผู้ประกอบการวิสาหกิจขนาดกลางและขนาดย่อมในเขตภาคตะวันออกเฉียงเหนือ ประเทศไทย
คำสำคัญ:
โมเดลเชิงสาเหตุ, การปฏิบัติการกฎหมายภาษี, วิสาหกิจขนาดกลางและขนาดย่อมบทคัดย่อ
การวิจัยในครั้งนี้ มีวัตถุประสงค์เพื่อศึกษาอิทธิพลของความเป็นธรรมทางภาษี จริยธรรมของผู้เสียภาษี และความรู้เกี่ยวกับภาษี ที่มีต่อการปฏิบัติตามกฎหมายภาษีเงินได้นิติบุคคล โดยเก็บรวบรวมข้อมูลด้วยแบบสอบถามจากกลุ่มตัวอย่างที่เป็นผู้ประกอบการวิสาหกิจขนาดกลางและขนาดย่อมในเขตภาคตะวันออกเฉียงเหนือ จำนวน 421 ราย ด้วยวิธีสุ่มตัวอย่างแบบง่าย วิเคราะห์ข้อมูลด้วยการวิเคราะห์องค์ประกอบเชิงยืนยัน และการวิเคราะห์เส้นทาง พบว่า โมเดลมีความสอดคล้องกับข้อมูลเชิงประจักษ์ โดยจริยธรรมของผู้เสียภาษี มีอิทธิพลทางตรงเชิงบวก ต่อการปฏิบัติการกฎหมายภาษีเงินได้นิติบุคคล มากที่สุด รองลงมาคือ ความรู้เกี่ยวกับภาษี และความเป็นธรรมทางภาษี ตามลำดับ โดยตัวแปรทำนายร่วมกันอธิบายความแปรปรวนของการปฏิบัติตามกฎหมายภาษีเงินได้นิติบุคคลได้ร้อยละ 65.00
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