The ความสัมพันธ์ระหว่างดัชนีหุ้นยั่งยืนกับอัตราภาษีเงินได้ที่แท้จริง: หลักฐานเชิงประจักษ์ของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย
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บทคัดย่อ
This study investigates the relationship between the sustainable index and the effective income tax rate of companies listed on the Stock Exchange of Thailand. The analysis employs data from 547 companies observed over the period 2019–2023, yielding 2,343 firm-year observations, utilizing descriptive statistics and multiple regression analysis.
The empirical results reveal that the sustainable index exhibits a statistically significant positive association with the effective tax rate at the 0.10 level. The estimated multiple regression coefficient is 0.035, with an adjusted coefficient of determination of 0.0269. These findings suggest that firms listed on the Stock Exchange of Thailand that engage in sustainable business practices—incorporating environmental, social, and governance (ESG) considerations—demonstrate stricter compliance with tax regulations, thereby enhancing their capacity to meet tax obligations.
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บทความจะต้องผ่านการพิจารณายอมรับให้ตีพิมพ์ได้โดยกองบรรณาธิการของวารสารการจัดการ คณะวิทยาการ มหาวิทยาลัยราชภัฎลำปาง และได้รับการตรวจอ่านโดยผู้ทรงคุณวุฒิ(Peer review) และผู้เขียนบทความต้องปรับปรุงตามข้อเสนอแนะหากมีก่อนตีพิมพ์ บทความที่ไม่ผ่านการพิจารณา กองบรรณาธิการจะแจ้งให้ทราบผลการพิจารณา แต่จะไม่ส่งต้นฉบับคืนผู้เขียน
วารสารวิทยาการจัดการสมัยใหม่ คณะวิทยาการจัดการ มหาวิทยาลัยราชภัฏลำปาง ตีพิมพ์เผยแพร่ทั้งฉบับพิมพ์และฉบับออนไลน์ เราอนุญาตให้นำบทความไปใช้ประโยชน์ทางวิชาการได้ ภายใต้ขอบเขตของกฏหมายลิขสิทธิ์
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