Determinants of tax evasion: Perception of Southern-Thailand taxpayers

Tax evasion has long been a prevalent issue in many countries including Thailand. Tax is a major source of the government income thus, if the people evade taxes there will be a major loss to government revenue. The purpose of this study is to examine the perceptions of actual taxpayers from Southern Thailand on the factors related to tax evasion. Using survey method, a total of 361 questionnaires were distributed to
employees in three public universities in Hat Yai, Songkhla. Multiple regression analysis
was employed to analyse the data. The findings of the study indicate that fairness of tax
system, tax rates, penalty rate, level of education and level of income have positive
relationship but insignificant with tax evasion. However, corruption indicates a positive significant relationship with tax evasion. This study recommends that the government should implement strategies to decrease tax evasion in Thailand, which includes
strengthening the tax administration to improve taxpayers' perceptions towards the tax
authorities and the Government as a whole