Factors affecting the effectiveness of land and building tax collection by local government organizations in Kusuman District, Sakon Nakhon Province

Abstract

The purposes of the research included the following: 1. to study the level of knowledge regarding land and building tax payments, the quality of land and building tax collection services, and the effectiveness of land and building tax collection by local administrative organizations in Kusuman District, 2. the influence of knowledge about land and building tax payment and the quality of land and building tax collection services on the effectiveness of land and building tax collection of local administrative organizations in Kusuman District and 3. The guidelines for developing the efficiency of land and building tax collection of local administrative organizations in Kusuman District. The sample group consisted of 392 people who pay land and building tax to local administrative organizations in Kusuman District. A stratified sampling method was used. The questionnaire was used as the tool for data collection. The discrimination power values ​​ranged from 0.397 to 0.678, and the reliability coefficient was 0.796, and statistics employed for data analysis incorporated frequency, percentage, standard deviation, and multiple regression analysis. The study revealed these results: 1. knowledge regarding the payment of land and building taxes of the people who pay land and building taxes. The quality of the land and building tax collection services and the effectiveness of the land and building tax collection of local government organizations are at a high level overall. 2. All variables of knowledge about land and building tax payment have no significant influence on the effectiveness of land and building tax collection of local administrative organizations. The quality of land and building tax collection services in terms of service concreteness, service recipient recognition and understanding, reliability, and responsiveness to service recipients significantly influenced the effectiveness of land and building tax collection of local administrative organizations at the 0.01 level. They could jointly predict the effectiveness of land and building tax collection of local administrative organizations at 89.10 percent. 3. Guidelines for improving the effectiveness of land and building tax collection should focus on creating a comprehensive and up-to-date land database, linking it with relevant agencies, and utilizing technology for tax surveys and payments. This should be coupled with personnel development, clear target setting, and systematic law enforcement. Public services, public relations, and diverse payment channels should also be improved, as well as forums for publicizing opinions and disseminating the benefits of tax collection.