Guidelines for Increasing the Effectiveness of Land and Building Collection in Udon Thani Municipality in Compliance with the Land and Building Act B.E. 2562

Abstract

            This study aimed to 1) examine the condition of tax collection under the Land and Buildings Act (B.E. 2562) in Udon Thani Municipality 2) investigate the factors affecting the efficiency of tax collection under the Land and Buildings Act (B.E. 2019) in Udon Thani Municipality 3) investigate the factors influencing the efficiency of tax collection in the Municipality of Udon Thani under the Land and Buildings Act B.E.2019 to the Land and Buildings Act B.E. 2562 in Udon Thani Municipality by using a mixed research model with quantitative research on a sample group. There were 400 people in Udon Thani Municipality. Surveys, statistics, and data analysis, such as percentage, mean, standard deviation, Pearson's correlation coefficient analysis, and stepwise multiple regression analysis were all used in this study. The participants for the qualitative research totaled nine individuals: the mayor of Udon Thani Municipality, the municipality's permanent secretary, the director of the treasury division, the revenue collection officer, and five stakeholders. Structured-interviews were used to acquire information. Purposive sampling was used. The results showed a high level of readiness to collect land and building taxes under the Tax Act Land and Buildings 2019 in Udon Thani Municipality. There were no different levels of readiness. Management, legal, participation, personnel, location, “public relations”, and communication. There is also a relationship with the readiness to collect land and building taxes under the Land and Buildings Tax Act (B.E. 2562) as well”.