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dc.contributor.authorChitdaecha, Chirananen_US
dc.contributor.authorจิรนันต์ ชิตเดชะen_US
dc.date.accessioned2022-04-05T07:20:50Z
dc.date.available2022-04-05T07:20:50Z
dc.date.issued2022-04-05
dc.identifier.urihttp://repository.rmutp.ac.th/handle/123456789/3787
dc.descriptionการค้นคว้าอิสระ (บธ.ม.) -- มหาวิทยาลัยเทคโนโลยีราชมงคลพระนคร, 2563en_US
dc.description.abstractThis research aims to study the relationship between tax planning & performance and the stock prices & dividend payments of companies listed on the Stock Exchange of Thailand, SET100 group. It was conducted by collecting information from financial statements, annual reports, and the information registration forms (Form 56-1) of 69 companies from 2015 to 2019. Descriptive statistics and inferential statistics were used for data analysis, including correlation analysis and multiple regression analysis. The study results show that the return on equity ratio (ROE), book value per share (BV), and earnings per share (EPS) ratio positively correlated with the stock prices. The corporate income tax rate to total assets (TAX/ASSETS), the return on total assets (ROA), the return on equity (ROE), and the book value per share (BV) ratio were positively correlated with the dividend yield (DY) ratio. The earnings per share (EPS) ratio had a negative correlation with the dividend yield (DY) ratio, and the effective corporate income tax (ETR) ratio had a positive correlation with the dividend payout ratio (DP) with a statistical significance at 0.01 and 0.05 levels.en_US
dc.description.sponsorshipRajamangala University of Technology Phra Nakhonen_US
dc.language.isothen_US
dc.subjectPublic companiesen_US
dc.subjectTax planningen_US
dc.subjectบริษัทมหาชนen_US
dc.subjectการวางแผนภาษีen_US
dc.titleThe Relationship between tax planning & performance and the stock prices & dividend payment of companies listed on the stock exchange of Thailand, set 100 groupen_US
dc.title.alternativeความสัมพันธ์ระหว่างการวางแผนภาษีและผลการดำเนินงาน กับราคาหลักทรัพย์และการจ่ายเงินปันผล ของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย กลุ่ม SET 100en_US
dc.typeIndependent Studyen_US
dc.contributor.emailauthorarit@rmutp.ac.then_US


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