Knowledge and Understanding of Accountants Toward Rules for Calculating Net Income for Corporate Income Tax by Section 65 ter in Thailand

Abstract

This research aimed to improve Knowledge and Understanding of Accountants toward Rules for Calculating Net Income for Corporate Income Tax by Section 65 ter (Non-deductible Expenses) and the difference in individual factors that might impact the basis. Sample Size of this researchis an Accountant associated with an infinite population. For Data Collection in this study, we use questionnaires in 400 pieces during the period from December 2008 to January 2009. Consider Statistics to analyze the dataexplication of frequencies, percentages, medians, and hypothesis, by applying t-Test and F-Test named One-Way ANOVA (Analysis of Variance) at 0.5 of the statistical significance. The results indicate the individual factor that the differences in experiences, positions, and ages of the Accountants indicate know-what and know-how of Basis of Income Tax Section 65 Ter (Non-deductible Expenses). Other factorsgenders, degrees, types of business, business natures, and certificates including roles and responsibilities of Corporate Income Tax calculation presented no differences in the Accountants’ understanding. This study is useful to public regulators and accountants in pointing out what they need to improve, especially when the government party releases new rules, regulations, acts, and royal decrees aiming to be more of the uprightness of tax submission. In the end, the researcher believes that the development which is stated in this study can maximize the beneficial valuation on Accountants.