Impact of Web-Based Application Design on Corporate Income Tax Planning Knowledge of SMES’ Entrepreneurs in Thailand

Corporate taxpayers in Thailand are legally required to submit annual income tax returns (P.N.D.50) to report their operations during the accounting period together with the corporate income tax payment. However, some small and medium enterprise (SME) entrepreneurs ignore the important knowledge of tax planning, mainly in deductible expenses, tax calculations, and filing tax procedures, which can lead to inefficiencies, regulatory concerns, and severe penalties. A clear understanding of these elements is necessary to enhance tax planning efficiency and optimize their tax. This research aims to study the impact of web-based application design on corporate income tax planning knowledge of SMEs' entrepreneurs in Thailand, and to design a web-based application to increase the tax planning knowledge of entrepreneurs. The study focuses on identifying knowledge understanding, and awareness through interviews and simulations with participants from three business types: manufacturing, merchandise, and service. The results indicate that most entrepreneurs struggle with simple tax concepts such as evaluating non-deductible expenses, calculating taxable profits and corporate income tax, and managing the complexity of tax filing procedures. To deal with these challenges, a web-based application was designed with user-friendly features, collaborative tools, and educational content specifically designed for the needs of SME businesses. The application includes modules to help users learn about corporate income tax, tools for illustrating tax calculations, and features for filling out tax return form practices. The application is expected to improve users' awareness of corporate income tax by providing a streamlined and interesting learning experience and encouraging them to manage their tax responsibilities more confidently and accurately.