Factors Influencing Knowledge and Understanding of Personal Income Tax through the E-Filing System of Employees in Industrial, NikhomPhatthana District, Rayong Province

Abstract

The purposes of this study were 1) to examine the factors influencing employees’ knowledge and understanding of personal income tax through the e-Filing system in the industrial sector of Nikom Phatthana District, Rayong Province; and 2) to compare the level of knowledge and understanding of personal income tax and the e-Filing system among these employees. The sample consisted of 222 employees randomly selected from the industrial sector in Nikom Phatthana District. Questionnaires were used as the research instrument. Data analysis involved determining frequencies, percentages, means, standard deviations, t-tests, and ANOVA. The key findings were: 1) The majority of the sample were male, aged below 25 years, held bachelor’s degrees, and earned less than 20,000 baht; 2) Overall, knowledge and understanding levels were moderate. Perceptions of the e-filing system’s ease of use were higher compared to knowledge about taxation and deductions; 3) There were no significant differences in tax knowledge across demographic groups at the 0.05 level. However, there were differences in cost deductions, with statistical significance at the 0.05 level. Married respondents with annual incomes exceeding 220,000 baht (average 18,333 baht per month) displayed more tax knowledge than other groups, and 4) Respondents aged below 25 demonstrated greater e-Filing knowledge than those aged over 45 years. The researchers recommend that government agencies enhance public relations and education efforts to improve online tax filing understanding and adoption.