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The aim of this research was to improve Knowledge and Understanding of Accountants toward Rules for Calculating Net Income for Corporate Income Tax by Section 65 ter (Non-deductible Expenses) and the difference in individual factors that might impact to the basis. Sample Size of this researchis an Accountant associated with infinite population. For Data Collection in this study, we make use of questionnaires in 400 pieces during period from December 2008 to January 2009. Consider Statistics to analyze the dataexplication of frequencies, percentages, medians, and hypothesis, by applying T-Test and F-Test named One-Way ANOVA (Analysis of Variance) at 0.5 of the statistical significance. From the study, the Accountants have fair Knowledge and Understanding of Accountants Toward Rules for Calculating Net Income for Corporate Income Tax by Section 65 ter (Non-deductible Expenses), the researcher also found that the Accountants should have knowledge-development, for example, expenses specifically for education and sports, entertainment expenses, non-expenses for carrying on business in Thailand, and especially net gain (loss) accumulated not exceeding 5 years. These are items that the Accountants should be more practical when calculating net gain (loss) for tax submission under the Revenue rule. The results indicate the individual factor that, the differences in experiences, positions, and ages of the Accountants, is an indicator of know-what and know-how of Basis of Income Tax Section 65 Ter (Non-deductible Expenses). Other factorsgenders, degrees, types of business, business natures, and certificates including roles and responsibilities of Corporate Income Tax calculation presented no differences in the understanding of the Accountants. This study is useful to public regulators and accountants in pointing out what they really need to improve, especially, when the government party releases out new rules, regulations, acts, and royal decrees that aim to be more of uprightness of tax submission. In the end, researcher believes that, the development which is stated in this study can maximize beneficial valuation on Accountants.

Knowledge and Understanding of Accountants Toward Rules for Calculating Net Income for Corporate Income Tax by Section 65 ter in Thailand