Factors affecting the efficiency of Land and Building Tax collection of Ban Kaeng Subdistrict Administrative Organization, Chaloem Phra Kiat District, Saraburi Province

Abstract

The objective of this research is 1) to study the efficiency level of land and building tax collection by the Ban Kaeng Subdistrict Administrative Organization, Chaloem Phra Kiat District, Saraburi Province, 2) to examine the factors affecting the efficiency of land and building tax collection by the Ban Kaeng Subdistrict Administrative Organization, Chaloem Phra Kiat District, Saraburi Province. Using a quantitative research method, the target population consisted of group consisted of 258 taxpayers within the jurisdiction of the Ban Kaeng Subdistrict Administrative Organization. Data were collected using a structured questionnaire, which demonstrated a high level of reliability, as indicated by a Cronbach’s alpha coefficient of 0.977. The statistical methods employed for data analysis included percentage, mean, standard deviation, and multiple regression analysis. The research results found that

1) The overall efficiency of land and building tax collection by the Ban Kaeng Subdistrict Administrative Organization was at the highest level. The ranking of the efficiency aspects from highest to lowest mean score was as follows: accuracy and completeness, timely collection, achievement of collection targets, and cost-effectiveness.

2) The tax collection factors, including service provision, personnel, facilities, materials and equipment, and public relations, significantly affected the efficiency of land and building tax collection at a statistical significance level of 0.05.