The Relationship between Understanding, Feeling, Thinking, Behavioral Paying, and Satisfaction of Personal Income Tax Payment of People in Muak Lek Municipal, Muak Lek District, Saraburi Province

Abstract

The objective of this research is 1) to study the level of five variables consist of understanding, feeling, thinking, behavior and satisfaction of personal income tax payment and 2) to investigate the relationship between the four variables of attitudes in personal income tax and satisfaction of service from revenues office through the people who live in Muak Lek Subdistrict Municipality, Muak Lek District, Saraburi Province, Thailand. The multiple regression was used to test the statistical value of the four variables of attitude in personal income tax which are understanding, feeling, thinking, behavioral paying and satisfaction of service model, developed from prior research, were used as the source of the questionnaire for 232 people in Muak Lek District, Saraburi Province, Thailand. A questionnaire containing overall twentytwo items consist of four items on understanding, five items on feeling, five items on thinking, four items on behavioral paying and four items on the satisfaction of service were utilized. The finding revealed that the conceptual model showed the positive relationship between understanding, feeling, thinking, behavioral paying and satisfaction of service. The result exhibited that the strong relationship and significant only two variables with the satisfaction of service are thinking and behavioral paying at 0.05 level. However, understanding and feeling variables showed not significant with the satisfaction of service. It is established that people in Muak Lek Sub-district Municipality have the understanding and feeling about personal income tax at a low level. Therefore, revenues office or another unit that involve personal income tax should be given more knowledge and understanding to these people. This study concludes and describes the results for future in personal income tax research.