The
Development Of A Training Program For Enhancing The Knowledge Of
Tax Accounting For Accounting Professionals.
Received
: 30/06/63 Rattapong Karpkurd 1
revised : 23/07/63 Nuanla-or Sangsung 2
accepted : 26/11/63 Orathai Chuacharoen 3
Wanchai Panjan 4
Abstract
This research There are 3 research steps as
follows: (1) Study the necessary knowledge in tax accounting for accounting professionals by studying relevant
documents and research And
interviewing 19 people involved in tax accounting by using the interview form
(2) creating and developing training courses Operating in 2 parts, which
are part 1, design and build training courses, part 2, examine training
courses, and improve training courses In which 5 experts use the rating scale
questionnaire for 5 levels and (3) evaluate the training course by
experimenting with 30 private sector accountants using the evaluation form The
experimental group was performed before and after the experiment. The results
of the research showed that (1) Accounting professional Should have knowledge
in tax principles under the Revenue Code Tax mapping and knowledge about tax
systems and electronic transaction documents should be mapped. Should have more
knowledge, namely, tax calculation, filing tax returns Tax planning Solving tax
problems Taxes of foreign businesses operating in Thailand And the nature of
the training There should be practical training along with learning about the
content (2) Training courses Overall, found that All topics are in the most
suitable criteria (
= 4.60) (3) The comparison of pre-test
skills after post-test found that after training with the training program
Higher than before the training with statistical significance at the level of
.05 and (4) the results of the satisfaction assessment on the training course
to enhance the knowledge of tax accounting for accounting professionals, found
that the results of the satisfaction training Overall, it is in the highest
level in all aspects ( = 4.54). Except for activities and methods
Training with high level of satisfaction ( = 4.35).
Keywords:
Training
course, Tax Accounting, Accounting professional
