Assessing Tax Accountants Proficiency in Corporate Income Tax Law During the COVID-19 Era

This study aims to 1) investigate the level of knowledge of corporate income tax laws among tax accountants during the COVID-19 era, and 2) compare the knowledge levels based on individual factors. The sample consisted of 224 accountants in Surat Thani Province, selected through proportional stratified sampling. Data was collected using a questionnaire and analyzed using frequencies and percentages. The Mann-Whitney U test and Kruskal-Wallis test were employed to compare the median knowledge levels of corporate income tax laws across different individual factors. The results revealed that tax accountants have a high overall knowledge of corporate income tax laws (mean=44.07, SD=7.85). Specifically, they demonstrated high knowledge in three areas: the criteria for calculating net profit according to rights and other criteria, the criteria for non-deductible expenses under Section 65 Ter, and the procedures for filing and paying taxes (mean scores of 8.47, 7.84, and 9.21, with SDs of 1.70, 1.91, and 2.40, respectively). Significant differences in knowledge levels were found based on gender, educational level, accounting experience, and types of duties registered with the Department of Business Development, at the 0.05 significance level. These findings highlight the proficiency of tax accountants in key areas of corporate income tax laws while identifying specific gaps needing targeted training. The results underscore the importance of continuous education and professional development tailored to the diverse backgrounds of tax accountants to ensure comprehensive tax compliance and effective management during and beyond the challenges posed by the COVID-19 pandemic.