The study on " The Service Quality of Tax Payment in Accordance with Sangahavatthu IV of Latyao Subdistrict Municipality, Nakhon Sawan Province" had three objectives: 1) to study the level of the service quality of the tax payment in accordance with Sangahavatthu IV of Latyao Subdistrict Municipality, Nakhon Sawan Province, 2) to compare the service quality of the tax payment in accordance with the Sangahavatthu IV of Latyao Subdistrict Municipality, Nakhon Sawan Province by classifying on the personal factors, and 3) to study the problems, obstacles and suggestions for the service quality of the tax payment in accordance with Sangahavatthu IV of Latyao Subdistrict Municipality, Nakhon Sawan Province. The sample was 265 people from 783 people who paid the tax in Latyao Subdistrict Municipality, Latyao District, Nakhon Sawan Province. The tools of the research were questionnaire and in-Depth interview. The analysis of data used Statistical Package for Social Science. The statistics for analysis data used Frequency, Percentage, Mean, Standard Deviation, t-test, F-test with One Way ANOVA and Least Significant Difference: LSD.
Results of the Research
1) Overall, the service quality of the tax payment in accordance with Sangahavatthu IV of Latyao Subdistrict Municipality, Nakhon Sawan Province was at the middle level ( = 2.66). When considering each aspect: Dana (giving), Piyavaca (kindly speech), Atthacariya (useful conduct), and Samanattata (equality consisting in impartiality), it was found that , the service quality of the tax payment in accordance with Sangahavatthu IV of Latyao Subdistrict Municipality, Nakhon Sawan Province was at the middle level in all aspects.
2) The comparison of the service quality of the tax payment in accordance with Sangahavatthu IV of Latyao Subdistrict Municipality, Nakhon Sawan Province by classifying on the personal factors: sex, age, occupation, degree of education, income per month, status, and types of the tax payment was found that the people having the different sex, age, occupation, degree of education, status, and types of the tax payment had no the different opinion toward the service quality of the tax payment in accordance with Sangahavatthu IV of Latyao Subdistrict Municipality, Nakhon Sawan Province. However, the people having the different income per month had the different opinion toward the service quality of the tax payment in accordance with Sangahavatthu IV of Latyao Subdistrict Municipality, Nakhon Sawan Province at 0.05 of statistical significance.
3) The problems, obstacles and suggestion for the service quality of the tax payment in accordance with Sangahavatthu IV of Latyao Subdistrict Municipality, Nakhon Sawan Province were:
For the Dana, the municipality should provide the staffs sufficiently to help and suggest the people. For the Piyavaca, the staffs should speak politely and suggest the people clearly. For the Atthacariya, the staffs should give the service to the people with the sacrifice and the willingness. Finally, for the Samanattata, the staffs should increase in the attention for the people.
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