The Relationship between Tax Planning and Organizational Success of Hotel Businesses in Nakhon Phanom, Sakhon Nakhon, and Mukdahan
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Abstract
This study investigates the relationship between tax planning and corporate success among hotel businesses in Nakhon Phanom, Sakhon Nakhon, and Mukdahan. Data were collected through questionnaires distributed to 169 accounting executives. The statistical methods employed include percentage, mean, standard deviation, multiple correlation analysis, and multiple regression analysis. The findings reveal that tax planning in terms of accurate and complete tax payment, maximizing tax benefits, and penalty avoidance has a positive relationship and beneficial effects on organizational success. However, tax planning related to reducing government inspection shows no significant relationship or positive effect organizational success. Based on the findings of this study, organizations are encouraged to prioritize tax planning by implementing preparatory measures that ensure legal compliance in tax documentation and calculation. This approach helps reduce the risk of unintentional legal violations, enhances awareness of tax incentives provided by law, and contributes to cost savings and improved management efficiency. Furthermore, careful planning and systematic organization of tax-related documents can minimize unnecessary expenses, prevent legal penalties, and decrease the likelihood of retrospective audits by government agencies. In conclusion, effective tax planning serves as a key strategic tool that strengthens organizational stability, sustainability, and continuity of operations.
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