The Association between Sustainable Development Report Disclosures and Tax Planning of Listed Companies in the Stock Exchange of Thailand (in Thai)

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Sathaya Thanjunpong
Donlaya Chaiwong
Patyot Dechsiri


This paper aims to examine the association between sustainable development report disclosures and tax planning of listed companies on the Stock Exchange of Thailand exclude on financial sectors. The sample size consists of 337 firms which based on the year of 2016. The questionnaires of Global Report Initiative are used for evaluation of sustainable development report disclosures. Tax planning is also measured by the ratio of tax expenses to total assets. Data analysis is utilized by correlation analysis and multiple regression analysis. The results indicate that sustainable development report disclosures have a negative effect on tax planning. This indicates that firms with higher sustainable development report disclosures would lower their tax planning. The results are useful to provide a guideline for regulators in encouraging listed firms to disclosures better sustainable development report.

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Thanjunpong, S. ., Chaiwong, D. ., & Dechsiri, P. . (2018). The Association between Sustainable Development Report Disclosures and Tax Planning of Listed Companies in the Stock Exchange of Thailand (in Thai). Connexion: Journal of Humanities and Social Sciences, 7(2), 273–295. Retrieved from
Research article


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