The objective of this research improve the taxation process service KhunKaew Subdistrict Municipality Office. Quality Function Deployment: QFD is found that the standard of period operating time should be resolved by applying the principle of improving ECRS that reduce the working time of Property tax collection process. There are 6 steps of the testing process and finding the standard time with the 10-cycle times to find out about appropriate number of cycles using the Maytag table at 95% reliability and ±5% precision. The results are found that the appropriate of 13 sub-tasks number cycles times and no more than 10 cycles. Then use the average time to find out determining allowances time for determine standard time. The results after applying the ECRS principle to improve and solve problems in sub-work are found that it can reduce the number of sub-work from 13 works to 11 works and also can reduce the cycle time from 1168.88 seconds down to 633.68 seconds or 45.74%. There are reduce wasting of working process waiting times duplication of work. The result could be applied with another tax collection the similar methods and could be responses the customer requirements.

This research were to study learning behavior and the relationship between learning behavior and academic achievement of students in taxation. The samples were students who studying management at the faculty of Business Administration and Liberal Art at RMUTL-Nan. The instruments for collecting data were behavior observation and tests. The statistical methods for analyzing data were mean and Pearson Product-Moment Correlation Coefficient. The results showed that the students’ learning behavior in taxation was at good level but the average achievement was moderate score: 63.81 out of 100 scores (C). The students’ learning behavior of five domains found that the intention of punctuality timely attention responsibility and attendance were good. Their understanding behavior was moderate. There was positive statistically significant relationship between learning behaviors and academic achievement of students in taxation at 0.01 levels. The correlation coefficient was 0.703.The learning behaviors could predict the academic achievement as 49.40 percent.

The purpose of the study on Knowledge and Understanding of Personal Income Tax Planning is to study the knowledge and understanding on personal income tax problems and obstacles of individual taxpayers regarding internet tax filing. The study compared the level of knowledge understanding and planning of personal income tax of the sample with different demographic factors. The questionnaire was used as a tool to collect data. A total of 410 samples were used for one-way analysis of variance (One Way ANOVA) and compared by Least-Significant Different (LSD). The research found that the overall understanding of personal income tax planning was moderate. The most knowledgeable issues were net income taxable income expenses and tax reduction which were in high level. Secondly the issue of “the personal income tax rate is a progressive tax rate” was in a very high level. The lowest level was “each type of assessment has different deduction rates”. “Type 1 income has the least expense deductible rate” was in moderate level. In conclusion different gender occupation and education levels have statistically significant knowledge and understanding on tax planning.