Causal Factors for Accounting Management Affecting to Tax Planning of Entreprises in Thailand

Abstract

The objectives of this research are: 1) To study cause and effect factors that affect the tax planning of entrepreneurs in Thailand.  2) To study the elements of cause and effect factors that will affect the tax planning of entrepreneurs in Thailand.  3) To develop a causal model of tax planning for entrepreneurs in Thailand, it is a mixed method between qualitative research and quantitative research.  Purposive sampling is carried out in the sample group, entrepreneurs in a listed company on the Stock Exchange of Thailand. Data were collected from October 2018 to January 2019 using 300 questionnaires.  The data were analyzed by Factor analysis to classify indicators and establish the reliability test. The consistency was statistically significant. The statistics used for data analysis were percentage, mean, standard deviation, confirmatory factor analysis and path analysis with LISREL 9.10 program.

The research results were found that

The results of data analysis based on practical conditions of the components and observable variables of causal factors for account management on tax planning influencing of entrepreneurs in Thailand consisted of 1) accounting information technology factor (X1) 2. ) Role of Accounting Executive factor (X2) 3) Corporate Strategy Factor (X3) 4) Account Management Factor (X4) and Measure the effectiveness of tax planning of entrepreneurs. It is suitable and applied as a research framework, management model affecting tax planning of Thai entrepreneurs to develop a causal management model that affects tax planning of Thai entrepreneurs in Thailand

Total number of respondents was 300, and most of them were male, 50 years old or older, divorced, a bachelor's degree or equivalent with 11-15 years of work experience,  and they have got an average monthly income of 40,001 - 50,000 baht. There was a high level of opinion on accounting information technology factor (X1) overall. There was a high level of opinion on the role of account executives (X2) overall. The overall level of opinion on account management factors (X4) was high. There was an overall level of opinion on the tax planning factor (Y1) There was a high level of opinion on the tax planning factor (Y1) overall.

Analysis results of observable variables. It is used to study the causal structure relationship in management accounting that affects the tax planning of entrepreneurs in Thailand. It was found that most of the observed variables had a high average level.

The results of the analysis of relationships between observed variables of the causal structure relationship model that determines the correlation that is different from zero or not to determine the relationship of co-component before being analyzed for confirmation elements. By using Pearson's correlation coefficient analysis, it was found that the correlation between all observed variables with a statistically significant difference from zero at 0.05.

The results of the consistency analysis of the causal structure, causal factors in account management models affecting tax planning of entrepreneurs in Thailand with empirical data that is consistent with the empirical data.