This research aimed to study knowledge and understanding of submission of personal income tax and pay personal income tax, and to investigate factors affecting knowledge and understanding of submission of personal income tax and pay personal income tax in Had Yai District, Songkhla Province.
The samples of this study were 399 taxpayers in Hatyai district Songkhla province, who filed Personal Income Tax Return (form P.N.D. 90 and P.N.D. 91) in tax year 2014. The research equipment was questionnaires. Descriptive analysis by using frequency distribution, percentage, arithmetic mean, standard deviation and multiple regression analysis have been used to analyze factors affecting knowledge and understanding of submission of personal income tax and pay personal income tax.
The result showed that the samples’ knowledge and understanding of submission of personal income tax and pay personal income tax was at the moderate level. According to the testing of factors effecting knowledge and understanding of submission of personal income tax and pay personal income tax of the respondents, it can be discovered that (1) there was positive relationship between attention to tax news, participation in seminars on tax computation, age, education on taxation, level of highest education, experience in tax computation, tax return form for normal computation and tax return form for payment. (2) There was negative relationship between ages, an amount of time spent on personal income tax computation, occupations, monthly personal income, and categories of people’s personal income tax computation. (3) Factors which were unrelated with each other included tax refunds, nature of the form submission, perception channels, regulation of personal income tax computation, and status.