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The Effects of Shareholder Structure, Profitability and Capital Structure on Corporate Income Tax Planning of Listed Companies on The Stock Exchange of Thailand: Real Estate and Construction Industries |
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| รหัสดีโอไอ | |
| Creator | Janya Krongboon |
| Title | The Effects of Shareholder Structure, Profitability and Capital Structure on Corporate Income Tax Planning of Listed Companies on The Stock Exchange of Thailand: Real Estate and Construction Industries |
| Contributor | Kusuma Dampitakse |
| Publisher | Faculty of Management Science Nakhon Pathom Rajabhat University. |
| Publication Year | 2564 |
| Journal Title | Journal of Management Science Nakhon Pathom Rajabhat University |
| Journal Vol. | 8 |
| Journal No. | 2 |
| Page no. | 257-269 |
| Keyword | Tax Planning, Shareholder Structure, Profitability, Debt Ratio |
| URL Website | https://so03.tci-thaijo.org/index.php/JMSNPRU/issue/view/17070 |
| Website title | https://so03.tci-thaijo.org/index.php/JMSNPRU/index |
| ISSN | 2392-5817 |
| Abstract | The objectives of this research were to investigate the effects of shareholder structure, profitability, and capital structure on tax planning of listed companies on The Stock Exchange of Thailand: real estate and construction industry. The samples were listed companies in real estate and construction industry except property funds and real estate investment trusts. The research using secondary data collected financial statement, form 561 and annual report during year 2017 to 2019 from Set Market Analysis and Reporting Tool (SETSMART). The data collected from 84 companies consisted of 237 firm-year. The measurement of tax planning concentrated on corporate income tax planning measured by Effective Tax Rate (ETR). While shareholder structure focused on family ownership. In addition, profitability measured by return on equity and capital structure measured by debt-to-equity ratio. The statistics used were descriptive and multiple regression analysis at 0.05 significant level. The results revealed that the shareholder structure and capital structure had the positive influence on corporate income tax planning. In addition, profitability had the negative influence on corporate income tax planning. |
