Corporate governance Firm Characteristics and Tax Avoidance : Evidence from Thailand
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Abstract
This study aims to investigate the relationship of good corporate governance and firm characteristics on tax avoidance. The samples of this study were companies listed on the Securities Exchanges of Thailand and Market for Alternative Investment (MAI) in 2015 – 2019. This study used multiple regression analysis for hypothesis testing. The results of this study show that corporate governance has no relationship with tax avoidance. Firm characteristics including firm size and performance have a positive relationship with tax avoidance proxied by effective tax rate computed by both accounting tax expense (ETR) and cash tax expense (CETR). Firm age also has a positive relationship with tax avoidance proxied by CETR. In addition, the results show that the levels of capital investment and leverage of firm have a negative relationship with tax avoidance.
Article Details
เนื้อหาและข้อมูลในบทความที่ลงตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นข้อคิดเห็นและความรับผิดชอบของผู้เขียนบทความโดยตรงซึ่งกองบรรณาธิการวารสารไม่จำเป็นต้องเห็นด้วยหรือร่วมรับผิดชอบใด ๆ
บทความ ข้อมูล เนื้อหา รูปภาพ ฯลฯ ที่ได้รับการตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นลิขสิทธิ์ของวารสารสภาวิชาชีพบัญชี หากบุคคลหรือหน่วยงานใดต้องการนำข้อมูลทั้งหมดหรือบางส่วนไปเผยแพร่ต่อหรือเพื่อกระทำการใดๆ จะต้องได้รับอนุญาตเป็นลายลักษณ์อักษรจากวารสารสภาวิชาชีพบัญชี ก่อนเท่านั้น
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