META ETHNOGRAPHY ON PERSONAL INCOME TAX IN THAILAND

Abstract

The purpose of this research was to study the characteristics of research articles, synthesize the interpretation of research and academic articles, and create a thematic map including guidelines for future research on personal income tax in Thailand. The study utilized the database of the Thai Journal Citation Index Center (TCI) covering the period from 2013 to 2022. A total of thirty articles met the selection criteria. The results of the synthesis covered four aspects: 1) Article format: Each research article had 1-3 authors, with an average total of fourteen pages, an average of twelve and a half content pages, and an average of one and a half reference pages. 2) Content: The synthesis of objectives revealed 60 items, categorized into 7 groups. Additionally, the literature review synthesis identified 17 variables, categorized into 3 groups. 3) Research methodology: This included population, sample, sample calculation, sampling method, research instruments, validation of research instruments, data analysis, and statistical significance testing. 4) Research quality: The quality assessment of the synthesized research was found to be at a good level, with a mean ranging from 3.41 to 4.20, a standard deviation of 0.699, skewness of -1.646, and kurtosis of 1.382. Future research should focus on e-payment laws, issues with tax collection in online markets, tax offenses, and the impact of government assistance measures.