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The objective of this independent study was to measure the efficiency of property tax collection in Pichai municipality area. The analysis was divided into three parts: (1) analysis of tax collection process, (2) analysis of the value of effort on tax collection from 2013-2016 fiscal,(3) analysis of data in behavior and satisfaction up on received taxes payment by using the questionnaire for the sample group of taxes payers of 258 people. Meanwhile, the analytical method used for this research is descriptive statistic and the Likert Scales method of measurement. For the result on the process of income taxes collection of Pichai municipality,the study indicated that the official would notify the property’s owners to submit the form that lists all of their properties. The next step, the property owners would need to submit the form(s) to the official between January to the end of February each year. The filing of documents can be done by visiting the office in person or using the authorized representative. They taxes payer are required to provide the true, complete and accurate information regarding his or her properties. Then, the verification and estimation could have been performed before the property owners will be notified. The whole process would take up to 30 days from the date that all required documents are received. The taxes payment can be made at the Revenue Development Department (RDD) in the treasury division of Pichai town municipality or over the counter method at Krungthai banks nation wide. Those who neglect to file in the taxes forms may need to pay a certain rate of extra charges as required by law. In the second part, the study focusing on the effort in property taxes collection in 2013 to 2016 found that the value is greater than 1 every year. This means the actual taxes collected is greater than the estimated one. The study showed that Pichai town municipality puts a considerably great effort resulting in an above the mean income from property taxes. For the final part, the center of interest shifted to behaviors of taxpayers. The study found that the majority of taxpayers were women with the average age of 37 and were holding college degree as the educational level. Over half of the sample group were married and worked as local vendors with the average monthly income of 13,000 Thai Bath. The main type of property rights was an individual ownership. Meanwhile, the number of buildings and lands that were subject to tax payment were 2 pieces of land in average with the average size of 660 square meters. The surveyed location was in the east of Lampang irrigation canal. Most of the sample group were self-employed person and they apparently prefer to submit the documents and pay taxes in person with the starting amount of 3,001 Thai Baht and above. The payment period is between January and February of each year at Pichai town municipality office during business hours (11 AM-1PM).The outstanding record was that the rate of on-time tax payment is 100%. Also, the research in satisfaction from property tax payment revealed that the taxpayer were primarily satisfied with the place. While the service process came as the second rank.The third rank was tax staffs where as the last one was tax structure. Key word : Effectiveness , Revenue Collection , Property Taxes , Pichai Municipality, Lampang Province
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