Efficiency of the Revenue Department’s Operations in Thailand

Pisit Potjanajaruwit, Somsak Klaysung, Krisakorn Sukavejworakit

Abstract

This study has two main objectives: 1) investigating the internal control factors that impact the operational efficiency of the Revenue Office in Thailand, and 2) assessing the organizational performance of Revenue Office personnel in Thailand, segmented according to their diverse work experiences. This study gathered data from 2,130 personnel of the Regional Revenue Office in Thailand, employing questionnaires as the primary data collection tool. The data were then analyzed to examine the relationships and impacts of various variables using multiple regression analysis and the test of difference of means (ANOVA), with a focus on statistical significance at the 0.05 level. The analysis revealed that internal control factors within the control environment, control activities, and information and communication significantly influence the organization’s operational efficiency in planning, operations, and monitoring and evaluation, demonstrating statistical significance at the 0.05 level. This study also discovered that personnel at the Revenue Office in Thailand, with varying lengths of work experience, exert differing impacts on the organization’s operational efficiency. Notably, the group of personnel with over 15 years of work experience demonstrated a higher average in operational efficiency than all other groups with less than 15 years of experience, a difference that was statistically significant at the 0.05 level.

 

Keywords: internal control, operational efficiency, Revenue Department in Thailand, work experience.

 

https://doi.org/10.55463/issn.1674-2974.50.12.11


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