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Effects of Tax Planning for Sales Promotion on Tax Performance Efficiencyof VAT Registrants |
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| รหัสดีโอไอ | |
| Creator | Varaporn Prempanichnukul |
| Title | Effects of Tax Planning for Sales Promotion on Tax Performance Efficiencyof VAT Registrants |
| Contributor | Krittaya Sangboon |
| Publisher | Business Administration Kasetsart University |
| Publication Year | 2566 |
| Journal Title | Kasetsart Applied Business Journal |
| Journal Vol. | 17 |
| Journal No. | 26 |
| Page no. | 54-71 |
| Keyword | Sales Promotion, Tax Performance, Tax Planning |
| URL Website | https://so04.tci-thaijo.org/index.php/KAB/about |
| Website title | http://journal.bus.ku.ac.th/ |
| ISSN | 25396250 ONLINE |
| Abstract | The main purposes of this research are to investigate tax problems in operatingbusinesses and test the effect of tax planning for sales promotion on tax performanceefficiency of VAT registrant. Data were obtained from 272 accounting managers of VATregistered firms in Thailand by using questionnaires. The statistics used for analyzingdata were frequency, percentage, mean, and standard deviation. While multiple correlationanalysis and multiple regression analysis were used to test the hypothesis. The resultsshow that 1) most tax problems encountered by businesses are regarding withholding tax(inaccurate amounts withheld); next is corporate income tax (unused tax-benefits); and lastis value-added tax (received incorrect tax invoices). 2) Tax planning for sales promotion hasa significant effect on tax performance efficiency. As a result, to achieve tax performanceefficiency VAT registrants should aware of the important of taxation and tax planning for differentkinds of sales promotions. They should also prepare relevant tax documents correctly andcompletely according to tax law in order to minimize tax burden and maximize tax benefits. |
