อิทธิพลของลักษณะคณะกรรมการตรวจสอบที่มีต่อประสิทธิภาพการวางแผนภาษีเงินได้นิติบุคคล: กรณีศึกษา บริษัทจดทะเบียนในตลาดหลักทรัพย์ เอ็ม เอ ไอ (mai)

Abstract

The objectives of this study are 1) to investigate the level of tax planning efficiency; 2) to investigate the influence of audit committee characteristics on tax planning efficiency of listed companies from the market for alternative investment (mai). From 106 listed companies on mai, financial statements and annual reports during 2017 – 2021 were used to collect the data. This study uses descriptive statistical analysis and two inferential statistical analyses such as correlation coefficient and logistic regression. The results found that the lowest level of tax planning efficiency of companies listed on mai is in 2021, and the average current effective tax rate for this year is 21.363 percent. The logistic regression found that gender diversity in audit committees is positively associated with tax planning efficiency, moreover, the profitability and the technology industry are positively associated with tax planning efficiency. The results of this study are helpful for listed companies on mai to select and allocate detail of female committee to have equality and balance, and stakeholders or investors can use this result for investment decisions to choose the right company that has a proper process and attitude toward their investment objectives. Furthermore, the researcher can use the industry group result to develop their research in the future.