Understanding of Land and Building Taxpayers, Fang Daeng Subdistrict, Na Klang District, Nong Bua Lamphu Province

Name: Mananya Thongbor

Address: Accountancy Program, Faculty of Management Science

Organization : Udon Thani Rajabhat University, Thailand

Email : mananya.th@udru.ac.th

Name: Chanya Srikha Kesaraporn

Address: Accountancy Program, Faculty of Management Science

Organization : Udon Thani Rajabhat University, Thailand

Name: ChomphumeeSucharin Thiphawan

Address: Accountancy Program, Faculty of Management Science

Organization : Udon Thani Rajabhat University, Thailand

Name: Jirawat Nusiwo

Address: Accountancy Program, Faculty of Management Science

Organization : Udon Thani Rajabhat University, Thailand

keyword: Understanding

ThaSH: Understanding of Land and Building Taxpayers

; land and building tax

; regulations

; land and buildings Tax Act BE2019

Abstract: he research was to study the understanding of people who have to pay for land and buildings tax and compare the level of those who have to pay for land and buildings tax, Fang Daeng Subdistrict, Na Klang District, Nong Bua Lamphu Province. The Population was 3,239 from a sample of 125 people using stratified random sampling based on the Krejcie & Morgan sample reference. The data were analyzed using percentage, mean, standard deviation, and the F-test statistic.The results of the research were as follows:1). The overall understanding of the people who are responsible for land and building tax in Fang Daeng Subdistrict, Na Klang District, Nong Bua Lamphu Province overall was at a high level (3.99)x=in descending order as follows: 1. The understanding of the land and building taxpayers in the service of personnel and land and building tax collection officers (4.04)x=, 2. other understandings. In the land and building tax of the person responsible for the land and building tax (4.03)x=, 3.The person responsible for the land tax and buildings is the perception and understanding of the land and building tax(x = 3.92). 2) The comparison results were not different between sex, age, education level, occupation, income, and nature of a business number of years.

มหาวิทยาลัยนครพนม. สำนักวิทยบริการ

Address: นครพนม

Email: netprommin2518@npu.ac.th

Name: คณะเทคโนโลยีอุตสาหกรรม มหาวิทยาลัยนครพนม

Created: 2568

Modified: 2568-07-02

Issued: 2025-07-02

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