THE KNOWLEDGE AND UNDERSTANDING OF TAX BENEFITS OF SMALL AND MEDIUM ENTERPRISES ENTREPRENEURS IN THE LOWER NORTH

Abstract

This research aims to 1) Study personal factors of SME entrepreneurs in the lower northern region, 2) Study the level of knowledge and understanding of tax benefits of SME entrepreneurs in the lower northern region, and 3) Study the comparison of personal factors affecting the level of knowledge and understanding of tax benefits of SME entrepreneurs in the lower northern region. This research is a quantitative research with a total of 400 samples. Purposive sampling was used. A questionnaire was used as the tool. Data was collected via an online questionnaire, Google Forms. Descriptive statistics were used for data analysis, including percentages and means, and inferential statistics, including t-test and One-Way ANOVA, using ready-made computer programs. The results of the research found that knowledge and understanding of tax benefits of SME entrepreneurs in the lower northern region was at a high level, with a mean of 0.75 and a standard deviation of 0.079, because SME entrepreneurs increasingly recognize the importance of knowledge and understanding of tax benefits by studying information sources on related websites and consulting with accounting offices. In order to understand the tax benefits that will help in tax planning within the business, for suggestions, interested parties can use the results of the study to develop a survey to collect data and study in a wider area and population at other regional and national levels, which will enable SME entrepreneurs to better understand the tax benefits and apply the results of the study to relevant agencies.