TAX BEHAVIOR, TAX PROBLEM, AND PERSONAL INCOME TAX PLANNING

Abstract

This research aims to study behavior, tax payment problem, and personal income tax planning of taxpayer in five aspects: classification of income, deductions, allowances, tax calculation, and tax payment and tax return (including providing personal income tax planning). The population is taxpayer in Thailand. The sample size had been determined by using Krecie & Morgan table (1970) resulted in respondents 384, but complete data was 344. Data were gathered by using the questionnaire survey. The frequency, the percentage, and mean were analyzed. Results indicated that the majority of the sample is female, aged between 31-40 years old, single, graduated with a Bechelor’s or Master’s Degree in a similar proportion, and work in a private company. These respondents have income from a single source, most of them are Type One assessable income, fill in and calculate taxes by themselves, pay tax via the internet, and the payment done mostly in March. Furthermore, tax payment problem (deduction)has the highest level of concern, especially in terms of tax regulation.