Influence of Income Tax Payment on Business Investment: A Case Study of Listed Companies from the Stock Exchange of Thailand
ASR (Asian Social Research) was first launched in 2014 by Chiang Mai University. However, it has a longer history, with its genesis in 2002 as part of Chiang Mai University Journal.This journal was split into two in 2007, with the formation of ASR's predecessor, the Chiang Mai University Journa...
Saved in:
| Main Authors: | , , , |
|---|---|
| Language: | English |
| Published: |
Faculty of Social Sciences and Humanities, Chiang Mai University
2020
|
| Subjects: | |
| Online Access: | http://cmuj.cmu.ac.th/uploads/asr_journal_list_index/996435920.pdf http://cmuir.cmu.ac.th/jspui/handle/6653943832/68640 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Chiang Mai University |
| Language: | English |
| id |
th-cmuir.6653943832-68640 |
|---|---|
| record_format |
dspace |
| spelling |
th-cmuir.6653943832-686402020-05-20T04:41:50Z Influence of Income Tax Payment on Business Investment: A Case Study of Listed Companies from the Stock Exchange of Thailand Muttanachai Suttipun Pannisa Suksakul Piyanat Kanchanarat Thanyaorn Yordudom Income tax payment Business investment the Stock Exchange of Thailand ASR (Asian Social Research) was first launched in 2014 by Chiang Mai University. However, it has a longer history, with its genesis in 2002 as part of Chiang Mai University Journal.This journal was split into two in 2007, with the formation of ASR's predecessor, the Chiang Mai University Journal of social Sciences and Humanities, which was later restyled as ASR in 2014, and began publishing online in 2015. The study aimed to investigate the level and pattern of income tax payment and business investment of listed companies from the Stock Exchange of Thailand (SET) during 2014 to 2018, and to examine an influence of income tax payment on business investment. Using annual reports during 2014 to 2018, population and sample were listed companies in the SET. Descriptive analysis and panel data analysis were used to analyze the data of this study. As the results, there was a decrease of income tax payment of Thai listed companies during 2014 to 2017 before increasing dramatically from. 2017 to 2018, while there was an increase of business investment during period being study. Moreover, the study found a negatively significant influence of income tax on business investment, while there was a positive relationship between industry type, business size, and business investment level. This study bas demonstrated an effective of income tax payment policy in Thailand on increasing private investment level Implications of study were to demonstrate whether positive accounting theory can be used to explain the negative relationship between income tax payment reduction and business investment level in Thailand as well as the other countries. 2020-05-20T04:41:50Z 2020-05-20T04:41:50Z 2019 ASR: Chiang Mai University.Journal of Social Sciences and Humanities 6,1 (Jan- 2019), p.31-40 2465-4329 http://cmuj.cmu.ac.th/uploads/asr_journal_list_index/996435920.pdf http://cmuir.cmu.ac.th/jspui/handle/6653943832/68640 Eng Faculty of Social Sciences and Humanities, Chiang Mai University |
| institution |
Chiang Mai University |
| building |
Chiang Mai University Library |
| continent |
Asia |
| country |
Thailand Thailand |
| content_provider |
Chiang Mai University Library |
| collection |
CMU Intellectual Repository |
| language |
English |
| topic |
Income tax payment Business investment the Stock Exchange of Thailand |
| spellingShingle |
Income tax payment Business investment the Stock Exchange of Thailand Muttanachai Suttipun Pannisa Suksakul Piyanat Kanchanarat Thanyaorn Yordudom Influence of Income Tax Payment on Business Investment: A Case Study of Listed Companies from the Stock Exchange of Thailand |
| description |
ASR (Asian Social Research) was first launched in 2014 by Chiang Mai University. However, it has a longer history, with its genesis in 2002 as part of Chiang Mai University Journal.This journal was split into two in 2007, with the formation of ASR's predecessor, the Chiang Mai University Journal of social Sciences and Humanities, which was later restyled as ASR in 2014, and began publishing online in 2015. |
| author |
Muttanachai Suttipun Pannisa Suksakul Piyanat Kanchanarat Thanyaorn Yordudom |
| author_facet |
Muttanachai Suttipun Pannisa Suksakul Piyanat Kanchanarat Thanyaorn Yordudom |
| author_sort |
Muttanachai Suttipun |
| title |
Influence of Income Tax Payment on Business Investment: A Case Study of Listed Companies from the Stock Exchange of Thailand |
| title_short |
Influence of Income Tax Payment on Business Investment: A Case Study of Listed Companies from the Stock Exchange of Thailand |
| title_full |
Influence of Income Tax Payment on Business Investment: A Case Study of Listed Companies from the Stock Exchange of Thailand |
| title_fullStr |
Influence of Income Tax Payment on Business Investment: A Case Study of Listed Companies from the Stock Exchange of Thailand |
| title_full_unstemmed |
Influence of Income Tax Payment on Business Investment: A Case Study of Listed Companies from the Stock Exchange of Thailand |
| title_sort |
influence of income tax payment on business investment: a case study of listed companies from the stock exchange of thailand |
| publisher |
Faculty of Social Sciences and Humanities, Chiang Mai University |
| publishDate |
2020 |
| url |
http://cmuj.cmu.ac.th/uploads/asr_journal_list_index/996435920.pdf http://cmuir.cmu.ac.th/jspui/handle/6653943832/68640 |
| _version_ |
1681752662022815744 |