Effects of Regulatory Compliance, Good Governance and Technology Innovation on Taxpayer Satisfaction: In Visualization of Revenue Department, Ministry of Finance.

Authors

  • Aukkarawit Robkob, Kesinee Muenthaisong

Abstract

This study aims at examining the relationship and effects of regulatory compliance, good governance and technology innovation on taxpayer satisfaction: Empirical investigation of Revenue Department, Ministry of Finance. Currently, the questionnaires used in the analyses were received from the mail survey by the revenue office and revenue branch office. The 156 completed copies representing 56.11% response rate employed descriptive statistics with multiple regression analysis for hypotheses testing from forecasting equation TS = a1 + b1 RC + b2 TR + b3 TI + b4 NO + e1. Overall, the results show that regulatory compliance (b1 = 0.357, p<0.001), good governance (b2 = 0.185, p<0.05) and technology innovation (b3 = 0.174, p<0.05) have positive effect on the taxpayer satisfaction. This research would give the Revenue Department guidelines on how to reach the taxpayer so that they can be responsive to the policy, rules and regulation meanwhile encourage the staff to implement good governance, to reduce service times, and to provide friendly service environment. As a result, taxpayers should feel satisfied, have willingness and more trust to abide to the rules and regulations issued the revenue office Revenue Department in the future.

Published

2020-02-29

Issue

Section

Articles