| dc.description.abstract | The objective of this research is to study the companies listed on the Stock Exchange of Thailand, Property and Construction Group, on the relationship between corporate governance; namely, the percentage of shares held by executives, proportion of independent directors, size of the board of directors, management responsibilities of the chairman, and the proportion of attendance at board meetings, and 1) the operating result, i.e. the return on total assets, return on equity, return on sales, and earnings per share, and 2) tax planning, including the ratio of tax expenses to accounting profits before income tax, and tax rate per total asset. The secondary data collected from the financial statements and the registration statement (Form 56-1) from year 2014 to 2018 in total of 71 companies is analyzed using descriptive statistics, including mean and standard deviation, and inferential statistics such as correlation analysis and multiple regression analysis.
The research results showed that corporate governance including the shareholding percentage held by management, management responsibilities of the chairman and the proportion of attendance at the Board meetings has a positive relationship with tax planning (Tax rate to total assets) with statistical significance at the level of 0.01 and 0.05. There is also a positive relationship between the operating results including the return on total assets and tax planning (Tax rate to total assets) with statistical significance of 0.01. | en_US |
