Year: 2025
Type: article
Abstract: This research aims to develop tax measures and technologies to assess tax payment risks of accounting firms in Thailand to encourage accounting firms in Thailand to comply with corporate income tax law. This research is a qualitative research. The key informants are the Revenue Department executives and the Revenue Department officers in the tax auditing unit, 3 people per group, totaling 6 people. The sample unit was selected from those who had experience in auditing, accounting, and tax auditing of accounting firms for no less than 15 years by purposive sampling. Data were collected through in-depth interviews. The research results found that the development of organizations towards the intention to comply with corporate income tax law of accounting firms in Thailand can develop 6 tax measures and the use of technology to assess tax payment risks to encourage accounting firms and entrepreneurs to comply with corporate income tax law.
Institution: Sripatum University
Language: Thai
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7215549481