FACTORS INFLUENCING THE CORPORATE INCOME TAX VOLUNTARY COMPLIANCE OF SMALL AND MEDIUM ENTERPRISE ENTREPRENEURS

Abstract

The purpose of this research is to study factors that has an influence on medium and small companies regarding the payment of corporate income tax. The closed-end questionnaire which passed the content validity and reliability test are distributed to 400 medium and small companies in Bangkok. The statistics used for data analysis is frequency, percentage, mean, standard deviation, Tolerance and Variance Inflation Factor The inferential statistics used for hypothesis testing is Multi Linear Progression. According to the study result, the majority of respondents is female, age between 41-50 years, having a bachelor degree, with an average income between 35,001-45,000 baht, work experience 6-10 years. The business type is servicing. These companies are a limited company having capital of 1,000,001 to 5,000,000 baht. The hypothesis test shows that The understanding of taxation, cost of compliance with tax law, the fairness of taxation system, the severity of tax penalty, government expenditure and morality of taxpayers have an influence on medium and small companies in paying tax, significantly at 0.05