Comparison of corporate income tax amounts for limited partnerships during COVID-19 and after COVID-19 in an audit office in Pathum Thani province

Abstract

The objectives of this research were 1)  to study the amount of corporate income tax of limited partnerships during COVID-19. and after COVID-19, and 2) to study the increase and decrease of the corporate income tax amount of limited partnerships during COVID-19 and after COVID-19 by collecting tax expenditure data of limited partnerships during COVID-19 and after COVID-19. The sample consisted of 26 limited partnerships by selecting all limited partnerships from an audit firm in Pathum Thani Province, classified by type of business into 17 business types with accounting periods of 2019 (during COVID-19) and 2021 (after COVID-19). The research found that after the COVID-19 situation, there were 2 more firms paying corporate income tax, 2 firms paying lower corporate income tax, and 22 firms paying the same corporate income tax. From the research results of 26 limited partnerships, it can be seen that most of the changes in the amount of corporate income tax still paid the same amount, while only 2 limited partnerships paid more corporate income tax, namely limited partnerships that carried on business related to transportation and limited partnerships that operated on loading business and unloading. In addition, the other 2 limited partnerships that paid lower corporate income tax were limited partnerships that sold food and beverages. For Suggestions, the researcher should add more types of limited partnership businesses. As for the next research, the researcher should study the tax planning of limited partnerships that affects the tax savings of limited partnerships.