The Relationship Between Sustainability Index and Effective Tax Rate: Empirical Evidence from Thai Listed Companies
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Abstract
การศึกษานี้มีวัตถุประสงค์เพื่อศึกษาความสัมพันธ์ระหว่างดัชนีหุ้นยั่งยืนกับอัตราภาษีเงินได้ที่แท้จริงของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย เก็บรวบรวมข้อมูลจาก 547 บริษัท ตั้งแต่ปี 2562 ถึง 2566 รวมระยะเวลา 5 ปี คิดเป็น 2,343 ปีบริษัท วิเคราะห์ข้อมูลด้วยสถิติพรรณนาและการวิเคราะห์ถดถอยพหุคูณ
ผลการวิจัยพบว่าดัชนีหุ้นยั่งยืนมีความสัมพันธ์เชิงบวกกับอัตราภาษีเงินได้ที่แท้จริงอย่างมีนัยสำคัญทางสถิติที่ระดับ 0.10 โดยมีค่าสัมประสิทธิ์การวิเคราะห์ถดถอยพหุคูณเท่ากับ 0.035 และค่าสัมประสิทธิ์การตัดสินใจที่ปรับปรุงแล้วเท่ากับ 0.0269 แสดงให้เห็นว่าบริษัทจดทะเบียนที่มีการดำเนินธุรกิจอย่างยั่งยืน โดยคำนึงถึงปัจจัยด้านสิ่งแวดล้อม สังคม และบรรษัทภิบาล สามารถปฏิบัติตามข้อกำหนดด้านภาษีอากรอย่างเคร่งครัดส่งผลให้มีความสามารถในการจ่ายภาษีเพิ่มขึ้น
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