service quality of revenue collection of Na Yuang Subdistrict Municipality, Na Yuang District, Udon Thani Province

Abstract

           This research aimed to: (1) examine the service quality of revenue collection operations of Nayung Subdistrict Municipality; (2) compare the levels of service quality in revenue collection operations of Nayung Subdistrict Municipality classified by age, occupation, average monthly income, and taxpayer groups; and (3) propose guidelines for improving the service quality of revenue collection operations of Nayung Subdistrict Municipality. The sample consisted of 334 individuals listed as taxpayers within Nayung Subdistrict, determined using Yamane’s formula. The research instrument was a questionnaire with a reliability coefficient of 0.754. The statistical methods used for data analysis included frequency, percentage, mean, and standard deviation. Hypothesis testing was conducted using t-test and F-test.

            The findings revealed that:

            1. The overall service quality of revenue collection operations of Nayung Subdistrict Municipality, Nayung District, Udon Thani Province, was at a high level. When considering each aspect, the highest mean score was found in timeliness of service, followed by continuity of service, while the lowest mean score was in service advancement.

            2. The comparative analysis of service quality levels in revenue collection operations, classified by age, occupation, average monthly income, and taxpayer groups, showed that, overall, individuals with different demographic characteristics did not have significantly different opinions regarding the service quality of the municipality.

            3. Recommendations for improving service quality in revenue collection operations include developing a clearly categorized taxpayer registry, such as separating land and building tax, signboard tax, and various fees.