Relationship between Tax Planning and Stock Price of Companies Listed on the Stock Exchange of Thailand, Agro and Food industry group
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Abstract
The objective of this research were 1) to study tax planning and stock price and 2) to study the relationship between tax planning and stock price of companies listed on the Stock Exchange of Thailand, Agro and Food industry group. During 2018-2022, a total 5 fiscal years. The sample used in the study was 44 companies. Using tax planning, ETR, TAX/CFO, and TAX/TOTAL ASSET was the independent variable, stock price was the dependent variable, and SIZE and ROA were control variable. Research instruments in this study consisted of descriptive statistic, Pearson’s Correlation Coefficient and Multiple Regression.
The result showed that TAX/TOTAL ASSET ratio has a positive relationship with stock price at the statistical significance level of 0.05, while ETR and TAX/CFO ratio were not relationship with stock price.
Article Details
เนื้อหาและข้อมูลในบทความที่ลงตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นข้อคิดเห็นและความรับผิดชอบของผู้เขียนบทความโดยตรงซึ่งกองบรรณาธิการวารสารไม่จำเป็นต้องเห็นด้วยหรือร่วมรับผิดชอบใด ๆ
บทความ ข้อมูล เนื้อหา รูปภาพ ฯลฯ ที่ได้รับการตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นลิขสิทธิ์ของวารสารสภาวิชาชีพบัญชี หากบุคคลหรือหน่วยงานใดต้องการนำข้อมูลทั้งหมดหรือบางส่วนไปเผยแพร่ต่อหรือเพื่อกระทำการใดๆ จะต้องได้รับอนุญาตเป็นลายลักษณ์อักษรจากวารสารสภาวิชาชีพบัญชี ก่อนเท่านั้น
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