Knowledge and Understanding of Accountants Toward Rules forCalculating Net Income for Corporate Income Tax by Section 65 ter inThailand

Ketrudee Ketsiri and Paiboon Pajongwong
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Ketrudee Ketsiri: Faculty of Business Administration, Kasetsart University, Thailand
Paiboon Pajongwong: Faculty of Business Administration, Kasetsart University, Thailand

International Journal of Business and Economic Affairs (IJBEA), 2016, vol. 1, issue 1, 67-73

Abstract: The aim of this research was to improve Knowledge and Understanding of Accountants toward Rules forCalculating Net Income for Corporate Income Tax by Section 65 ter (Non-deductible Expenses) and the di erence inindividual factors that might impact to the basis. Sample Size of this researchis an Accountant associated with in nitepopulation. For Data Collection in this study, we make use of questionnaires in 400 pieces during period from December2008 to January 2009. Consider Statistics to analyze the dataexplication of frequencies, percentages, medians, andhypothesis, by applying T-Test and F-Test named One-Way ANOVA (Analysis of Variance) at 0.5 of the statisticalsigni cance. From the study, the Accountants have fair Knowledge and Understanding of Accountants Toward Rules forCalculating Net Income for Corporate Income Tax by Section 65 ter (Non-deductible Expenses), the researcher also foundthat the Accountants should have knowledge-development, for example, expenses speci cally for education and sports,entertainment expenses, non-expenses for carrying on business in Thailand, and especially net gain (loss) accumulatednot exceeding 5 years. These are items that the Accountants should be more practical when calculating net gain (loss)for tax submission under the Revenue rule. The results indicate the individual factor that, the di erences in experiences,positions, and ages of the Accountants, is an indicator of know-what and know-how of Basis of Income Tax Section65 Ter (Non-deductible Expenses). Other factorsgenders, degrees, types of business, business natures, and certi catesincluding roles and responsibilities of Corporate Income Tax calculation presented no di erences in the understandingof the Accountants. This study is useful to public regulators and accountants in pointing out what they really need toimprove, especially, when the government party releases out new rules, regulations, acts, and royal decrees that aim tobe more of uprightness of tax submission. In the end, researcher believes that, the development which is stated in thisstudy can maximize bene cial valuation on Accountants.

Keywords: Knowledge; Understanding; Non-deductible Expenses; Corporate income tax (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:aya:ijbeaa:2016:p:67-73

DOI: 10.24088/IJBEA-2016-11009

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