Darasak Thanakijkhajonphaisan, Titaporn Sincharoonsak
ABSTRACT
This study aimed to analyze the influence of social motivation, the Revenue Department's tax auditing technologies, and the tax management capabilities of e-commerce entrepreneurs on the success of tax administration in Thailand under the context of economic changes and consumer behavior after the COVID-19 pandemic. This research used a quantitative research methodology, collecting data from a sample of 400 e-commerce entrepreneurs, who were purposively selected. The research instrument was a quality-checked questionnaire (IOC ≥ 0.80) with an overall reliability value (Cronbach's Alpha) higher than 0.90. Data were analyzed using descriptive statistics and multiple regression analysis. The study employed descriptive statistics and multiple regression analysis to examine the data. The majority of the sample comprised females aged between 25 and 35 years, holding a bachelor’s degree in education. Most participants were business owners operating B2C enterprises, with an average monthly income ranging from 100,001 to 500,000 baht and 4 to 10 years of business experience. Regarding social motivations, significant positive effects were observed on tax compliance and tax burden minimization. Key internal motivations included tax consciousness, fear of tax audits, and belief in the fairness of the tax system, while prominent external motivations encompassed the severity of tax penalties and the perception of social benefits derived from paying taxes. The Revenue Department’s tax auditing technologies, notably the Big Data system, Artificial Intelligence (AI), and the Risk-Based Audit (RBA) system, greatly influenced the efficiency of tax compliance. Entrepreneurs were aware of these systems and adjusted their accounting and tax reporting behaviors to be more stringent in order to avoid audits and penalties. Concerning the capacity of entrepreneurs to manage online business taxes, factors affecting successful tax administration were accounting knowledge, tax knowledge, tax risk management, adaptation to digital transformation, and strategic planning to utilize tax benefits. In particular, entrepreneurs with higher levels of experience and income tended to plan taxes more effectively, legally reduce their tax burden, and mitigate tax audit risks. Moreover, tax compliance was identified as a crucial mediating variable between social motivations, the Revenue Department’s tax auditing technologies, and entrepreneurs’ ability to manage online business taxes for minimizing the tax burden. Entrepreneurs who possess positive motivations, understand the Department’s technological systems, and have strong tax management skills are more likely to comply accurately with tax regulations, resulting in effective tax planning that reduces audit risks and optimizes the use of tax benefits.
