Influential Factors in The Effectiveness of taxpayer regulators, the Revenue Department of Upper Northeastern Region

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มณฑิยา แสนอุดม รัชดา ภักดียิ่ง วรวิช โกวิทยากร


The purpose of this study is to study the strategy to increase the effectiveness of taxpayer regulators of the Revenue Department of the Upper Northeastem District by using a quantitative method of researching, by providing questionnaires to a total number of 540 individuals whom associate with taxpayer regulators (Team Kor) in the Revenue Department of the Upper Northeastern District in order to collect datas, and analyze the datas collected with simple statistics along with Factor Analysis. The results show that the Confirmatory Factor Analysis of measurement model of latent variable between all 36 observable variables from 4 factors such as Tax Factor, Management Factor, Marketing Mix Factor, and Work Efficiency. It’s also found that the model is consistent with the empirical data with statistical numbers for testing at  = 750.02, df = 568, /df = 1.32, p= .56, SRMR = .02, RMSEA = .00, GFI = .95,              AGFI = .94, CFI= 1.00, NFI =.98, and NNFI = 1.00. However, the variables in the Marketing Mix Factor Model and Management Factor can affect the efficiency factor at as high as 83.00 and 86.00 percent, respectively. Apart from this, management factor variables have direct influence on Marketing Mix Factor and the work efficiency of the taxpayer regulators’, with a statistical significance at .01. Meanwhile, Tax Factor Variables also have direct influence on the Marketing Mix Factor and the Work Efficiency Factor of taxpayer regulators’ as well, and indirect influence on the Marketing Mix Factor with statistical significance at .05. Therefore, The Marketing Mix Factor has direct influence on the Work Efficiency of taxpayer regulators’ in the Revenue Department, with a statistical significance at .05.



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