Introduction: The satisfaction of personal income tax payment is a very important to all people who pay income from their salary. The aims of study is to study the relationship between four independent variables (understanding, feeling, thinking, and behavior) toward satisfaction of personal income tax payment.
Method: The population in this study is people who pay the personal income tax. Data was collected through a questionnaire from respondents of 233 out of 358 people in Muak Lek Municipal. The authors tested validity and reliability through IOC, pilot study, and Cronbach’s Alpha. The statistical analysis in this study consists of Descriptive, Correlation, and Regression. Four independent variables are namely; understanding, feeling, thinking, and behavior but only two independent variables (thinking and behavior) are significant positively related to satisfaction of personal income tax payment (See Figure 1).
Results: The result shown thinking and behavior are related to satisfaction However, in understanding and feeling variables are not related to satisfaction of personal income tax payment which is dissimilar from prior study because understanding and feeling variables not significant (See Table 1).
Discussion: This result shed a new insight of knowledge in new independent variables that relate to satisfaction of person who paid personal income tax in the context of Muak Lek Municipal. Implications of the study are discussed, together with limitations and suggestions for future research.
The Relationship between Understanding, Feeling, Thinking, Behavior, and Satisfaction of Personal Income Tax Payment of People in Muak Lek Municipal, Muak Lek District, Saraburi Province