THE RELATIONSHIP BETWEEN PUBLIC RELATIONS, KNOWLEDGE, UNDERSTANDING, AND EXCISE TAX PAYMENT BEHAVIOR OF THE PUBLIC IN MUEANG DISTRICT, KALASIN PROVINCE

Abstract

This research objectives were to study:  1) the level of public awareness and understanding of excise tax, 2) the level of excise tax payment behavior, 3) the relationship between public awareness and understanding of excise tax and excise tax payment behavior, and 4) suggestions for improving public awareness campaigns on excise tax among the public in Mueang District, Kalasin Province. Quantitative research used a questionnaire as the research instrument, with a reliability coefficient of .966. The population consisted of excise taxpayers in Mueang District, Kalasin Province. The sample size was determined using Yamane's method to obtain a sample size of 348 people. Data were analyzed using descriptive statistics (mean, standard deviation), Pearson coefficients, and multiple regression analysis using the Enter method, with statistical significance at the .05 level. Qualitative data was collected by identifying key points, categorizing, and describing information.

The research findings were as follows: 1) The overall level of public awareness and understanding of excise tax was at the highest level. 2) The overall level of behavior regarding excise tax payment was at the highest level. 3) The overall relationship between public awareness and understanding of excise tax and excise tax payment behavior was highly correlated, with a coefficient of .858, statistically significant at the .01 level. The multiple correlation coefficient was .869 (R = .869), statistically significant at the .01 level, indicating that the independent variable is related to the excise tax payment behavior of people in Mueang District, Kalasin Province. 4) Suggestions from respondents included the need for consistent and continuous public awareness campaigns on excise tax laws, regulations, and payment procedures for businesses. Furthermore, meetings should be held with village heads and community leaders to disseminate information about excise tax to villagers.