This study aims to study the opinions of tax payers in Lampang province toward the online tax payment system. Questionnaires were used to collect data from two different groups of corporate income tax payers in Lampang. The first group was 269 tax payers who used paper tax forms to pay their taxes. The data were analyzed by means of frequency and mean.
The results showed that 269 correspondents who used paper tax forms to pay their taxes did not want to pay tax online because they felt that filing tax online because they felt that filing tax online was complicated. They felt confident when filing tax forms and pay taxes on the internet. Regarding 25 tax payers who paid their taxes on the internet,it was revealed that filing tax forms and paying their taxes on the internet was convenient and time-saving. The internet tax filing system was open for service every day until 10 pm, including official holidays. Moreover, in terms of safety and accuracy, the system would notify the users if the users enter incorrect number or incorrect sum.