PROBLEMS AND FACTORS AFFECTING EFFICIENCY THE EFFICIENCY OF LAND AND BUILDING TAX OF LAMPANG MUNICIPALITY

Abstract

This research was aimed at studying problems and factors affecting efficiency of land and building tax collection by Lampang Municipality. The sample consisted of 400 land and building taxpayers registered in Lampang Municipality’s LINE Official messaging application. Data were collected using a questionnaire. Statistics used were frequency, percentage, mean, standard deviation, and simple linear regression.

The research findings were as follows. 1) The problems of land and building tax collection were rated including efficiency of tax administrators, consciousness of taxpayers, and characteristics of law, in descending order. 2) The factors affecting land and building tax collection were rated on average at the highest level, including tax collection services, operational protocols, and public relations, in descending order. 3) The efficiency of tax collection was rated on average at the highest level, including expenses, workload, quality of work, and timeframe. 4) Hypothesis testing found two statistically significant factors affecting the efficiency of land and building tax collection at .01 level: tax collection services and operational protocols. Both factors accounted for 15.70 percent of variation, and the other factors accounted for the rest.