Relationship between Good Corporate Governance and Tax Planning of Listed Companies in the Stock Exchange in Thailand

Authors

  • Orapin Wongkor Faculty of Business Administration and Management Ubon Ratchathani Rajabhat University
  • Ratchanikorn Wannasathit Faculty of Business Administration and Management Ubon Ratchathani Rajabhat University

Keywords:

Good Corporate Governance, Tax Planning, Listed Companies in the Stock Exchange of Thailand

Abstract

The objective of the research was to study relationship between good corporate governance and tax planning of listed companies in the Stock Exchange in Thailand from 2018 to 2020 in a total of 271 companies. The research was conducted by studying the good corporate governance from 3 variables consisting of the scores of the good corporate governance, the sizes of the companies, and the ability to make profits by measuring from the return on asset. The tax planning was measured by 3 ratios consisting of current effective tax rates, the current income tax to cash from operating activities, and the current income tax to total assets. The statistics used in the research were mean, maximum, minimum, standard deviation, Pearson correlation coefficient analysis, and multiple regression analysis.

The research findings were as follows.

The good corporate governance had relationship in the opposite direction to the current effective tax rates, the current income tax to cash from operating activities, and the current income tax to total assets with the statistical significance at the level of 0.05.

References

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Published

2022-12-26

How to Cite

Wongkor , O. ., & Wannasathit, R. . (2022). Relationship between Good Corporate Governance and Tax Planning of Listed Companies in the Stock Exchange in Thailand. Journal of Graduate School, Pitchayatat, Ubon Ratchathani Rajabhat University, 17(3), 73–86. retrieved from https://so02.tci-thaijo.org/index.php/Pitchayatat/article/view/256599

Issue

Vol. 17 No. 3 (2022): September-December 2022

Section

Research articles

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