RELATIONSHIPS OF FAMILY SHAREHOLDERS STRUCTURE, PROFITABILITY AND LEVERAGE RATIO ON CORPORATE INCOME TAX PLANNING OF THAI LISTED COMPANIES: REAL ESTATE AND CONSTRUCTION INDUSTRY
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Abstract
The objectives of this research were to examine the relationships of shareholder structure, profitability, and capital structure on corporate income tax planning of Thai listed companies in real estate and construction industry except the Real Estate Investment funding and trust. The secondary data was collected during year 2017 to 2019 consisted of 84 companies and 237 firm-year observations from SETSMART online. The statistics used were descriptive and multiple regression analysis. The result revealed that the family shareholder structure had the positive relation on corporate income tax planning, the profitability had negative relation with corporate income tax planning. In addition, capital structure had no significant relation to corporate income tax planning.
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เนื้อหาและข้อมูลในบทความที่ลงตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นข้อคิดเห็นและความรับผิดชอบของผู้เขียนบทความโดยตรงซึ่งกองบรรณาธิการวารสารไม่จำเป็นต้องเห็นด้วยหรือร่วมรับผิดชอบใด ๆ
บทความ ข้อมูล เนื้อหา รูปภาพ ฯลฯ ที่ได้รับการตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นลิขสิทธิ์ของวารสารสภาวิชาชีพบัญชี หากบุคคลหรือหน่วยงานใดต้องการนำข้อมูลทั้งหมดหรือบางส่วนไปเผยแพร่ต่อหรือเพื่อกระทำการใดๆ จะต้องได้รับอนุญาตเป็นลายลักษณ์อักษรจากวารสารสภาวิชาชีพบัญชี ก่อนเท่านั้น
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