EFFICIENCY OF REVENUE COLLECTION OF RAI SI SUK SUBDISTRICT ADMINISTRATIVE ORGANIZATION SENANGKHANIKHOM DISTRICT, AMNAT CHAROEN PROVINCE

Abstract

The objectives of this research included: 1) to study the efficiency of revenue collection of the Rai Si Suk Sub-district Administrative Organization Senangkhanikhom District, Amnat Charoen Province; 2) to compare the opinions of the people on the efficiency of revenue collection of Rai Si Suk Sub-district Administrative Organization classified by personal factors including gender, age, education level, occupation, average monthly income, and the taxation type. The 76 samples were obtained from simple and multi-step random sampling. The tools used for data collection were questionnaires. The data were analyzed by using statistics, percentage, mean, standard deviation. The research results were found as follows. Efficiency affecting revenue collection of the Rai Sisuk Sub-district Administrative Organization included 4 aspects: 1) Personnel (the average of 3.72); 2) Public Relations (the average of 3.75); 3) Location, Materials and Equipment (the average of 3.47); and 4) Structure of Taxation and Management (the average of 3.98). The overall efficiency of revenue collection of the Rai Si Suk Sub-district Administrative Organization was at a high level (the average of 3.73). For the information of the samples, most of the samples were more females than males. Most of them are between 36-45 years of age and followed by above 46. For occupation of the samples, most of them were farmers i.e. 35 people, followed by 18 people in commerce and personal business. For land and house tax and signboard tax, most of the samples or 48 of them paid the land and house tax followed by 18 of them paid the signboard tax.