The Impact of Tax Planning Efficiency on Organizational Goal Achievement of Small and Medium-Sized Enterprises in Sakon Nakhon, Nakhon Phanom, Mukdahan and Bueng Kan

Abstract

This research aimed to examine the effects of tax planning efficiency on organizational goal achievement among SMEs in Sakon Nakhon, Nakhon Phanom, Mukdahan, and Bueng Kan provinces. The study was based on the resource-based view theory and hypothesized that each dimension of tax planning efficiency has a positive relationship and effect on organizational goal achievement. The sample used for data analysis consisted of 220 accounting executives or personnel responsible for accounting, finance, and taxation of SMEs, from the determined sample size of 339 respondents selected through stratified random sampling. The research instrument was a questionnaire. The statistics used for data analysis included percentage, mean, standard deviation, multiple correlation analysis, and multiple regression analysis. The findings revealed that accounting executives of SMEs perceived the overall levels of tax planning efficiency and organizational goal achievement as moderate. The results of the hypothesis testing indicated that tax planning efficiency, specifically in terms of maximizing tax benefits and planning for revenue, had significant positive relationships and effects on organizational goal achievement. In contrast, tax planning for expenses, tax planning for assets and liabilities, and tax planning for tax obligations showed none of the positive relationships or effects on organizational goal achievement. The findings can serve as guidelines for SMEs to develop tax planning systems, revenue management, and the lawful utilization of tax benefits in order to support liquidity, competitiveness, and sustainable operations.