The Impact of Operating Results and Financial Liquidity on Corporate Income Tax of Businesses Listed on the Stock Exchange of Thailand Service Industry Group

Abstract

The purpose of this study was to study the effects of operating results and financial liquidity on corporate income tax. This research is a quantitative research. Data were collected using secondary data from financial statements with complete information of 130 companies during the year 2019 - 2021. Data was analyzed with a statistical package using descriptive statistical analysis, including percentage, mean and deviation. Ben standard to describe the generalization of variables. Correlation coefficient analysis to test the relationship of independent variables. and multiple regression analysis to test the research hypothesis. The results of the research showed that cash flows from various activities Level of statistical significance: 0.05. What is the expected effect from now on? cash flows from its activities at a statistical significance level of 0.05 and the following key principles flow from activities include the profit margin for returns. followed by finance This will leave the company and its level of investment in permanent protection unaffected by others. which is of course a statistically significant level of 0.05 cash flow from Follow the steps below. The cash flow from activities that will allow you to include the profit margin earns the rate of return on equity. Shareholders will receive a refund. Statistically, 0.05 cash flows from activities asked to continue with cash flows from that activity per cycle include profit margins resulting in net profit margins of return on exchange points. Return on Equity investment level in fixed scoring There was no effect on the ratio to net profit at the statistical significance level of 0.05. Cash flows from activities to be performed Rewarding stakeholders Express your opinion, ask for help from the company. And the level of investment in the fixed question has no effect on this afterwards. which will then be regarded as cash flows from activities. which must be statistically at the 0.05 level.