A Study of Factors Affecting the Efficiency of Duty Refunds under Section 29 of the Customs Act, B.E. 2560 (2017)

The objective of this research was to study factors affecting the efficiency of the duty refunds under Section 29 of the Customs Act, B.E. 2560 (2017). The factors were categorized into three main groups, namely, personal factors, knowledge factors about import duty refunds, and task feature factors. The research instrument was the questionnaires distributed to respondents with a sample size of 170. The t-test, ANOVA and multiple regression analysis were used to perform all statistical tests. The results showed that the personal factors, including gender, age, marriage status, education level, monthly income level, work position, experience, field of business, type of organization, and business running period, affected to the efficiency of the duty refunds under Section 29 of the Customs Act, B.E. 2560 (with a statistical significance level of 0.01). The knowledge factor and task feature factors, including job variety, job importance, and job feedback, also had significantly affected to the efficiency of the duty refunds with a significance level of 0.01.