Factors Influencing Knowledge and Understanding of Personal Income
Tax through the E-Filing System of Employees in Industrial,
NikhomPhatthana District, Rayong Province
NATTAPOL PHUMSIRI*, CHAMNAN NGERNDEE
Faculty of Business Administration,
King Mongkut's University of Technology North Bangkok,
1518 Pracharat 1 Road, Wongsawang, Bangsue, Bangkok 10800,
THAILAND
*Corresponding Author
Abstract: - The purposes of this study were 1) to examine the factors influencing employees' knowledge and
understanding of personal income tax through the e-Filing system in the industrial sector of Nikom Phatthana
District, Rayong Province; and 2) to compare the level of knowledge and understanding of personal income
tax and the e-Filing system among these employees. The sample consisted of 222 employees randomly
selected from the industrial sector in Nikom Phatthana District. Questionnaires were used as the research
instrument. Data analysis involved determining frequencies, percentages, means, standard deviations, t-tests,
and ANOVA. The key findings were: 1) The majority of the sample were male, aged below 25 years, held
bachelor's degrees, and earned less than 20,000 baht; 2) Overall, knowledge and understanding levels were
moderate. Perceptions of the e-filing system's ease of use were higher compared to knowledge about taxation
and deductions; 3) There were no significant differences in tax knowledge across demographic groups at the
0.05 level. However, there were differences in cost deductions, with statistical significance at the 0.05 level.
Married respondents with annual incomes exceeding 220,000 baht (average 18,333 baht per month) displayed
more tax knowledge than other groups, and 4) Respondents aged below 25 demonstrated greater e-Filing
knowledge than those aged over 45 years. The researchers recommend that government agencies enhance
public relations and education efforts to improve online tax filing understanding and adoption.
Key-Words: - personal income tax, employees, e-filing system, NikhomPhatthana District.
Received: June 24, 2023. Revised: October 27, 2023. Accepted: November 29, 2023. Available online: December 22, 2023.
1 Introduction
Personal income tax is collected by the
government from individuals who meet specified
criteria to fund national development across
various sectors. The Revenue Department is the
agency responsible for collecting taxes from
citizens and delivering them as revenue to the
state. Individuals are required to submit their
income tax forms and make payments from
January 1st to March 31st of the following year.
There are two methods for income tax submission:
1) In-person delivery at the Revenue Department;
and 2) Delivery by mail. However, these options
can cause work delays for employees. As such, the
Revenue Department implemented an electronic
tax filing (e-filing) system to allow online
submissions. Preparing the required documentation
prior is necessary before filling out e-filing
information to ensure completeness, [1].
Rayong Province has long been vital to both
the Thai economy and industry, serving as a major
source of employees for industrial plants. In the
first quarter of 2022 alone, 488 new corporate
registrations were filed along with 29 new factory
registrations producing 842,980.81 baht per capita
annually there, [2]. However, many employees still
lack sufficient knowledge about taxation,
especially personal income tax payments,
compared to national historical collection rates.
Although the Revenue Department facilitates
individual e-filing for added convenience and
speed, some still submit manually using paper
forms, whether due to unfamiliarity with the online
process, lack of confidence in security, or general
resistance to change. Consequently, the
Department experiences decreased and sub-par tax
revenue collection.
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2024.21.32
Nattapol Phumsiri, Chamnan Ngerndee
E-ISSN: 2224-2899
363
Volume 21, 2024
Therefore, to benefit relevant authorities, this
study aims to explore factors influencing
manufacturing employees’ awareness, knowledge,
and understanding of personal income tax e-filing
in the industrial sector of Nikom Phatthana
District, Rayong Province. Findings will help
guide public relations and education initiatives to
provide accurate information on online submission
methods, tax deductions, potential benefits, and
more to taxpayers.
1.1 Research Objectives
1) To examine factors influencing knowledge and
understanding of personal income tax e-filing
among industrial employees in
NikhomPhatthana District, Rayong Province.
2) To compare levels of knowledge and
understanding of personal income tax e-filing
among industrial employees in
NikomPhatthana District, Rayong Province
across gender and age groups.
2 Literature Review
Perception is the primary form of human cognitive
contact with the surrounding world, forming the
basis of all conceptual knowledge and
understanding derived from science and
philosophy. Key characteristics include being: 1)
knowledge-based; 2) inferential; 3) categorical; 4)
relational; 5) adaptive; and 6) an automatic
process, [3], [4].
Cognitive theory focuses on analyzing
cognitive responses to persuasive stimuli, seeking
to understand how resulting thoughts and
processes determine attitudinal changes and their
extent. It examines what people think when faced
with persuasive messaging, [5]. Bloom's
Taxonomy by Benjamin Bloom delineates
cognitive understanding across six levels, from
basic remembering of details to the highest order
evaluation. These stages are: 1) knowledge; 2)
comprehension; 3) application; 4) analysis; 5)
synthesis; and 6) evaluation, [6].
Taxpayer awareness stems from within, such
that one must first recognize tax importance for
state revenue and welfare to comply with
obligations. This aligns with the Theory of
Planned Behavior whereby intentions drive
actions. If taxpayers understand taxes' role and
value, it motivates voluntary carrying out of duties,
[7].
Personal income tax is collected from eligible
units annually on prior year income per legal
specifications, reported each January-March. Some
cases warrant half-year installments to alleviate
annual tax burdens. Withholding from certain
incomes also facilitates gradual payment, [8].
Knowledge and understanding of e-filing
provide incentives like saving time and costs that
encourage public adoption. Benefits also include
paying anytime and quick refunds from online
submission. However, past research found
uncertainties around internet information receipt,
system stability, and privacy fears as hindrances,
[9], [10]. There remains a need to educate on built-
in validation checks, supplementary tools,
evidence timeline extensions, and more to alleviate
misconceptions. As such, exploring current
awareness and education gaps can provide value.
2.1 Deduction of Expenses and Deduction of
Personal Income Tax
The Revenue Department of the Ministry of Finance
administers personal income tax, which varies by
income source and residence at progressive rates
from 5-35 percent, [11]. Taxpayers must file returns
and remit payments by March 31st of the year
following the taxable period.
Regulations specify assessable income
considerations, deductions, and allowances as shown
in Table 1 and Table 2.
Certain deductions and allowances are
permitted in calculating taxable income, as
summarized in Table 1 and Table 2. Taxpayers
make these deductions against assessable income
before allowances are granted. Thus, the taxable
income formula is:
TAXABLE INCOME = Assessable Income –
deductions – allowances
Based on the literature review and relevant
personal income tax collection principles, this
study identified four-factor categories influencing
knowledge and understanding of e-filing:
1. Knowledge and understanding of
taxation
2. Expense deductions
3. Tax deductions
4. Perceived ease of use of the e-filing
system
These formed the conceptual framework guiding
the research, depicted in Figure 1.
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DOI: 10.37394/23207.2024.21.32
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Table 1. The rate of deducting expenses of assessable income 40(1) – 40(8), [9].
Evaluable income
Deduction of expenses
Section40 (1) and (2)
Can deduct 50 percent of the expenses, but together must not exceed 100,000 baht
Section40 (3)
The income of Good Ville, the value of copyright, or other rights. Choose to deduct expenses in
any way as follows
Method 1 deducts the actual cost as needed and appropriate. Method 2 deducts 50 percent but not
more than 100,000 baht.
Section40 (4)
Not to deduct expenses
Section40 (5)
Property rentals choose to deduct expenses in any way as follows: Method 1 deducts the actual
expenses as needed and appropriate. Method 2 deduction of expenses is the following rates as
follows: (A) other buildings or rafts 30 (B) 20 % of the land used in agriculture (C) Land that is
not used in agriculture 15 percent (D) 30 percent vehicle (E) 10 percent of other assets
Section40 (6)
Choose to deduct expenses in any way as follows: Method 1 deducts the actual expenses as
needed and appropriate. Method 2 deduction of expenses at a rate as follows: (1) 60 percent of
artistic healing
(2) Other independent professions, except for the assembly of 30 percent of art
Section40 (7)
Choose to deduct expenses in any way as follows: Method 1 deducts the actual cost as needed
and appropriate.
Method 2 deduction of expenses is 60 percent.
Section40 (8)
Choose to deduct expenses in any way as follows: Method 1 deducts the actual expenses as
needed and appropriate.
Table 2. Persona income tax deduction, [9].
Allowance list
Personal and Family
Income earner (Ordinary partnership or non-juristic body of persons, maximum 120,000
baht)
Spouse (no income or income included in tax calculation)
Child Children from the 2nd onwards born on or after 2018
Parental support
Donation
General donations such as temples, the Thai Red Cross Society, charitable institutions,
hospitals, and government educational institutions.
Donations to support education to designated educational institutions (Royal Ordinance
681/2562)
Life insurance and investment
Parents' health insurance premiums*
Life insurance premium*
Health insurance premiums*
*Not more than 100,000 baht of income earners
Provident fund contributions
National Savings Fund contributions
Contributions to the Social Security Fund
Interest on loans for purchase, hire-purchase, or construction of residential buildings
Purchase of investment units in Retirement Mutual Fund (RMF)
2.2 Conceptual Framework
Fig. 1: Conceptual Framework
2.3 Hypothesis
Hypothesis 1: There is a significant difference in
awareness of personal income tax e-filing between
males and females.
H0: There is no significant difference in awareness
of personal income tax e-filing between males and
females.
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H1: There is a significant difference in awareness
of personal income tax e-filing between males and
females.
Hypothesis 2: There is a significant difference in
perceptions and understanding of personal income
tax e-filing across age groups.
H0: There is no significant difference in
perceptions and understanding of personal income
tax e-filing across age groups.
H2: There is a significant difference in perceptions
and understanding of personal income tax e-filing
across age groups.
3 Research Methodology
The research was conducted across 391 factories in
NikhomPhatthana District, Rayong Province, [12].
Using purposive then random sampling, the
sample consisted of 222 production department
employees, [13].
The research tool was a 3-part questionnaire:
Part 1 collected respondent demographics; Part 2
assessed factors influencing knowledge and
understanding of personal income tax e-filing on a
rating scale; and Part 3 gathered additional
suggestions.
Questionnaire creation and validation involved
the Index of Item-Objective Congruence (IOC).
IOC scores between 0.67-1.00 indicate item-
objective congruence. Reliability analysis through
Cronbach’s Alpha Coefficient produced an overall
IOC of 0.983. Each item received Corrected Item-
Total Correlations from 0.73 to 0.93.
Data collection involved distributing
questionnaires across factories in
NikhomPhatthana District with 222 completed
responses.
4 Results
4.1 The Results of the Analysis of the
Personal Status of the Respondents as
Shown in Table 3
Table 3. Frequency and Percentage Distributions
of Demographic Characteristics Among Industrial
Employees in NikhomPhatthana District, Rayong
Province
Items.
Frequency
Percent
gender
Male
119
53.60
Female
103
46.40
Age
Less than 25 years
old
117
52.70
25 - 45 years old
98
44.10
More than 45 years
old
7
3.20
Education
Level
Undergraduate
90
40.50
bachelor's degree
119
53.60
Postgraduate
13
5.90
Income per
month
Less than 20,000
Bath
128
57.70
20,001 - 35,000 Bath
69
31.10
35,001 - 50,000 Bath
16
7.20
More than
50,000 Bath
9
4.10
Table 3 displays sample demographic
characteristics. The majority of respondents were
male (53.60%). Over half were under 25 years old
(52.70%), held a bachelor's degree (53.60%), and
earned less than 20,000 baht monthly (57.70%).
4.2 The Results of the Analysis of Mean and
Standard Deviation, Factors Influencing
Knowledge and Understanding of
Personal Income Tax through the E-
Filing System of Employees in Industrial,
NikhomPhatthana District, Rayong
Province. As Shown in Table 4
Table 4. Means and Standard Deviations of
Factors Influencing Personal Income Tax e-Filing
Knowledge and Understanding Among Industrial
Employees in NikhomPhatthana District, Rayong
Province
Factors influencing
knowledge and
understanding of personal
income tax through E-
Filing system of employees
in industrial,
NikhomPhatthana District,
Rayong Province.
𝒙
S.D.
Interpretation
Overall
3.44
0.95
medium
Knowledge and
understanding of taxation
3.33
1.05
medium
Expense deduction
3.32
0.95
medium
Tax deduction
3.40
1.07
medium
Perceived ease of use of the
e-filing system
3.67
1.01
high
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Table 4 shows the level of opinion regarding
factors influencing knowledge and understanding
of personal income tax e-filing among industrial
employees in NikhomPhatthana District. Overall,
the mean opinion level was moderate (𝒙
= 3.44).
Looking at individual factors:
- Perceived ease of use of the e-filing
system: High mean (𝒙
= 3.67),
- Tax deductions: Moderate mean (𝒙
=
3.40)
- Knowledge and understanding of taxation:
Moderate mean (𝒙
= 3.33)
- Expense deductions: Moderate mean (𝒙
=
3.32)
4.3 The Results of Objective Data Analysis
to Compare the Differences in the
Level of Knowledge and
Understanding of Personal Income Tax
through the E-Filing System of
Employees in Industrial,
NikhomPhatthana District, Rayong
Province. Classified by Gender Status
as Shown in Table 5
Table 5. Comparison of Personal Income Tax e-
Filing Knowledge and Understanding Levels
Among Industrial Employees in NikhomPhatthana
District by Gender
Factors influencing knowledge and
understanding of personal income tax
through the E-Filing system of
employees in industrial,
NikhomPhatthana District, Rayong
Province.
t-Value
P-
Value
Overall
0.61
0.55
Knowledge and understanding of
taxation
0.50
0.62
Expense deduction
0.20
0.84
Tax deduction
0.57
0.57
Perceived ease of use of the e-filing
system
0.88
0.38
Table 5 presents the results of statistical
analysis comparing levels of knowledge and
understanding of personal income tax e-filing
among industrial employees in NikhomPhatthana
District. Overall, there were no statistically
significant differences detected at the 0.05 level.
4.4 The Results of the Statistical Analysis
used to Compare the Difference in the
Knowledge and Understanding of
Personal Income Tax through the E-
Filing System of Employees in
Industrial, NikhomPhatthana District,
Rayong Province. Classified by Age
Status as Shown in Table 6
Table 6. Statistical Analysis Comparing Personal
Income Tax e-Filing Knowledge and
Understanding Among Industrial Employees in
NikhomPhatthana District by Age Groups
Factors influencing knowledge and
understanding of personal income
tax through E-Filing system of
employees in industrial,
NikhomPhatthana District, Rayong
Province.
F-
Value
P-
Value
Overall
1.10
0.34
Knowledge and understanding of
taxation
1.05
0.35
Expense deduction
2.99
0.05*
Tax deduction
0.55
0.58
Perceived ease of use of the e-filing
system
0.87
0.42
Table 6 displays the results of statistical
analysis comparing knowledge and understanding
levels of personal income tax e-filing among
industrial employees in NikhomPhatthana District
across age groups. Overall, there were no
statistically significant differences at the 0.05
level. However, significance at the 0.05 level
emerged for one factor – expense deductions.
4.5 The Results of the Statistical Analysis
Used to Compare the Difference in the
Knowledge and Understanding of
Personal Income Tax through the E-
Filing System of Employees in
industrial, NikhomPhatthana District,
Rayong Province. Classified by Age
Status, Deduction of Expenses on a
Double Basis. As shown in Table 7
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Table 7. Statistical Analysis Comparing Expense
Deduction Knowledge and Understanding in
Personal Income Tax e-Filing Among Industrial
Employees in NikhomPhatthana District by Age
Groups
Age
𝒙
Less than
25 years
old
25 - 45
years
old
More than
45 years
old
3.46
3.15
3.43
Less than 25
years old
3.46
-
0.31
0.03*
25 – 45
years old
3.15
-
0.28
More than
45 years old
3.43
-
Table 7 further analyzes the significant
difference found in Table 6 for the expense
deduction factor across age groups. Post hoc
testing using Scheffe's method revealed one paired
comparison exhibiting statistical significance at the
0.05 level: Employees under 25 showed greater
knowledge of expense deductions than those over
45 years old. In summary, the key difference in e-
filing understanding based on age emerged for
expense deduction comprehension between those
under 25 years old compared to over 45.
5 Discussion
Key findings aligned with research objectives are
summarized as follows:
Sample demographics showed most
respondents were male, under 25 years old, held
bachelor’s degrees, and earned below 20,000 baht
monthly. This aligns with studies, [8], [14]. finding
similar respondent profiles.
The overall mean opinion level regarding
factors influencing e-filing knowledge and
understanding was moderate at 3.44. Individually,
perceived ease of use scored highest (3.67),
supported by research, [15], [16], citing e-filing
conveniences like anytime submission. However,
connectivity and awareness issues persist.
Hypothesis 1 found no significant differences
in e-filing perceptions by gender per statistical
analysis at the 0.05 level. This concurs with, [17].
where personal factors including gender showed
no major effects on tax payment attitudes and
comprehension.
Hypothesis 2 revealed a significant difference
in e-filing perceptions and understanding between
age groups at the 0.05 level. Particularly, those
under 25 exhibited greater engagement, largely for
the double deduction incentive, versus taxpayers
aged 45 years and above. Research, [18], also
found age significantly impacts e-Filing
proficiency, aligning with a 0.05 significance
level.
6 Conclusion
The key conclusions are:
Ease of use perceptions strongly influences e-
filing knowledge and understanding, as industrial
employees already utilize the internet daily with
confidence in online conveniences and speed
versus in-person filing.
Hypothesis 1 found no significant differences
in e-filing awareness by gender, indicating income
tax obligations apply equally to required filers
regardless of potential additional taxes owed.
Hypothesis 2 revealed significant differences
in expense deduction perceptions between age
groups. Employees under 25 displayed a greater
understanding of deductions, likely from proactive
research into tax calculation components like
deductible work expenses that provide permitted
reductions to reach taxable income.
In summary, e-filing knowledge and
engagement depend extensively on recognizing
digital fluency and tax literacy specific to one’s
situation. Targeted awareness initiatives focusing
on ease of use, individual obligations, and
potential deduction benefits may improve
understanding and broader adoption.
7 Suggestions
1) Employees should pay attention to e-filing for
personal income tax, as the Internet offers
great convenience and efficiency. The online
system facilitates straightforward filing and
verification.
2) Organizations should promote e-filing and
educate employees to improve adoption.
3) As this study relied solely on questionnaires,
analyzing the accuracy of interpretations and
results is limited. Future research could utilize
interviews alongside surveys for more
comprehensive and truthful data.
4) The small sample from one district limits the
generalizability of findings. Broadening the
scope to a provincial or regional level while
expanding beyond just production staff (e.g.
government agencies) and increasing sample
sizes could provide more detailed insights.
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Volume 21, 2024
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Volume 21, 2024
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Contribution of Individual Authors to the
Creation of a Scientific Article (Ghostwriting
Policy)
- Nattapol Phumsiri carried out the
conceptualization, methodology, project
administration, resources, visualization, writing,
and editing. methodology, investigation, and
review.
- Chamnan Ngerndee has implemented the
methodology, supervision, and review.
All authors discussed the results and contributed
to the manuscript.
Sources of Funding for Research Presented in a
Scientific Article or Scientific Article Itself
No funding was received for conducting this study.
Conflict of Interest
The authors have no conflict of interest to declare.
Creative Commons Attribution License 4.0
(Attribution 4.0 International, CC BY 4.0)
This article is published under the terms of the
Creative Commons Attribution License 4.0
https://creativecommons.org/licenses/by/4.0/deed.e
n_US.
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