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Suwatchai Naksrikram 2009: A Comparative Analysis of Cost and Satisfaction in Personal
Income Tax Payment through Area Revenue Branch Office and Internet. Master of Economics

(Business Economics), Major Field: Business Economics, Department of Economics.
Independent Study. Advisor: Associate Professor Sumalee Santipollavut, Ph.D. 114 pages

The objectives of this study are: 1) To compare the cost of filing personal income tax per copy

via Area Revenue Branch Office and internet and 2) To measure satisfaction level in filing personal
income tax via Area Revenue Branch Office and internet. Data used in study consist of primary data that

received by interviewing District Revenue Chief and using questionnaire by asking 400 taxpayers who
used to file personal income tax in Bangkhen Sai mai and Lat phrao district and secondary data from

concerned government authorities. Descriptive statistics including frequency, percentage, means,

standard deviation, and statistical analysis of T 4 test were utilized for differentiation taxpayers
satisfaction between filing personal income tax through Area Revenue Branch Office and Internet.

The study results show that the lowest cost in filing personal income tax per copy via Area

Revenue Branch Office of taxpayer is equal to 168.99 Baht. The lowest cost of Area Revenue Branch
Office in providing income tax payment service per copy is equal to 2,580.17 Baht. The lowest cost in

filing personal income tax per copy via internet of taxpayer is equal to 1,260.07 Baht. Area Revenue
Branch Office does not have any cost when providing service via internet. The overall satisfaction level

in filing personal income tax via Area Revenue Branch Office and internet both shows rather high
satisfaction level. However, T - testing shows that taxpayers have the higher satisfaction level when

filing personal income tax via internet than filing via Area Revenue Branch Office at the .05 level of
significance.

From this study, Revenue Department should increase public relation by promoting filing tax

revenue via internet to decrease cost of Area Revenue Branch Office and develop service providing in
terms of arranging more payment channels to access most taxpayers and be simpler to use with

simplifying submission and filling out form as required by Revenue Code. Revenue officers, who have
been properly trained, should diligently work with accuracy, good human relationship, honesty, no

discrimination, providing fast track solution to problems, having standard security system, and focusing

on public relation via media during peak time of taxpayer<s attendance during 7.00 am. 4 9.00 am. and
5.00 pm. 4 8.00 pm. These suggested measures should decrease cost and increase satisfaction in

personal income tax payment.

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