Impacts to Account Executive Role and Account Management Process Affecting the Taxation Planning of Community Enterprise Entrepreneurs
รหัสดีโอไอ
Creator Thanaphat Kuntawong
Title Impacts to Account Executive Role and Account Management Process Affecting the Taxation Planning of Community Enterprise Entrepreneurs
Contributor Ekakachai Utsaha
Publisher DR.KEN Institute of Academic Development and Promotion.
Publication Year 2566
Journal Title Interdisciplinary Academic and Research Journal
Journal Vol. 3
Journal No. 1
Page no. 227-238
Keyword Account Executive Role, Account Management Process, Affecting the Taxation Planning, Community Enterprise Entrepreneurs.
URL Website https://so03.tci-thaijo.org/index.php/IARJ/about
Website title https://so03.tci-thaijo.org/index.php/IARJ/article/view/265773
ISSN 2774-0374
Abstract Business operations in the form of natural persons or juristic persons have the duty to prepare accounts and pay taxes differently according to the nature of the business. The executives or entrepreneurs are considered to play an important role in business administration. Executives must be leaders with knowledge and competence in many areas. The knowledge of the executives in taxation will enable the business to operate with prudence and comply with the tax law effectively. This research objective aimed to analyze the impacts to account executive role and account management process affecting the taxation planning of community enterprise entrepreneurs. This is the survey research by the questionnaires into the collections with the sample were representatives, executives, secretaries, and community enterprise treasurers of 192 persons in Chiang Rai Province. Data analysis was analyzed by descriptive statistics including mean, and standard deviation, correlation coefficient, and multiple regression analysis. The study revealed that the account executive role and account management process to a positive relationship at statistically significant levels of 0.01 of affecting the taxation planning of community enterprise entrepreneurs.
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