Knowledge and Understanding in e-Taxation of Accounting Students in Digital 4.0 Era

Abstract

The purpose of this study was to examine the knowledge and understanding in e- Taxation of Accounting students in digital 4.0 era and to come up with suggestions for

improving the teaching and learning process as well as in developing the accounting curriculum. This is an empirical research with questionnaire being used as the tool for collecting data from 314 sample accounting students in both Thai and International programs of Rajamangala University of Technology Krungthep. The collected data were analyzed in terms of frequency, percentage, mean, and Analysis of Variance (ANOVA). The research finds that the knowledge and understanding in e-Taxation which are divided into three categories namely, e-Withholding Tax, e- Invoice/e-Receipt, and e-Filing are mostly in low level. The students with different status (year of studying) had significant difference in the level of knowledge and understanding in e-Taxation at the significant level of 0.01. In addition,

the difference of gender had significant difference in their knowledge and understanding in e- Withholding tax which male are higher than female students.

The suggestion of improving knowledge and understanding in e-Taxation and development in teaching and learning are updating all e-Taxation laws, rules, and regulation. In addition, accounting students must be active and diligent by self-studying, searching and updating all new taxation law, and also pay more attention in participating in seminar and training in e-taxation from Revenue department to increase their knowledge and prepare themselves to work in the real business in digital era.