This research aims to study the relationship between tax planning & performance and the stock prices & dividend payments of companies listed on the Stock Exchange of Thailand SET100 group. It was conducted by collecting information from financial statements annual reports and the information registration forms (Form 56-1) of 69 companies from 2015 to 2019. Descriptive statistics and inferential statistics were used for data analysis including correlation analysis and multiple regression analysis. The study results show that the return on equity ratio (ROE) book value per share (BV) and earnings per share (EPS) ratio positively correlated with the stock prices. The corporate income tax rate to total assets (TAX/ASSETS) the return on total assets (ROA) the return on equity (ROE) and the book value per share (BV) ratio were positively correlated with the dividend yield (DY) ratio. The earnings per share (EPS) ratio had a negative correlation with the dividend yield (DY) ratio and the effective corporate income tax (ETR) ratio had a positive correlation with the dividend payout ratio (DP) with a statistical significance at 0.01 and 0.05 levels.

The analysis of the relationship among dividends leverage ratios and profitability ratios of listed companies in the Stock Exchange of Thailand: non-life and life insurance sectors aims to study and analyze the financial presentation via financial statement of non-life and life insurance companies. To do so the researcher in particular focused on the information of dividend pay – out ratios leverage ratios and profitability ratios on sixteen (16) firms during the years 2013 – 2017 by employing correlation analysis. The results of the study found that the financial ratios with the same directions to dividend pay – out ratio but there were statistical insignificant included operating profitability ratio net profitability ratio return on assets ratio as well as return on equity ratio. On the other hand the financial ratio with contrary direction to dividend pay – out ratio but there was no statistical significant consisted of debt to equity ratio. However debt to total asset ratio was the one which was not only in the opposite direction to dividend pay – out ratio but also was statistical significant.

This research aims to study the relationship between profitability which included gross margin operating margin net profit margin return on assets return on equity and earnings per share and price to earnings ratio and dividend yield. The data were collected from financial statements and the annual reports of the companies listed on the Stock Exchange of Thailand (SET100). The top three companies selected should yield a maximum registered capital of each business category from the 1st January to the 31st of December during 2012 and 2015. 20 companies were chosen. The statistics used in the data analysis were descriptive and analyzed by arithmetic mean maximum minimum Standard Deviation and Pearson Correlation Coefficients to describe the characteristics of the collected data. The results of the study revealed that profitability gained from the gross margin operating margin net profit margin return on assets and return on equity. The earnings per share ratio were related to the price to earnings ratio and dividend yield at the reliability level of 95% and 99%.

This research aims to study the relationship between profitability including gross margin operating margin net profit margin Return on Total Assets and Return on Equity and the SET index and dividends. The information is collected from the listed companies on the Market for Alternative Investment (MAI). The data comes from the financial statements and the annual reports of 28 companies with profit with no consecutive loss for more than 3 years and a top-five maximum registered capital of each business category during 2013 – 2017 with the accounting circle starting from 1 January – 31 December of each year. The statistics used for data analysis are descriptive statistical analysis. The secondary data is analyzed in the form of arithmetic mean (Mean) Maximum Minimum and Standard Deviation to describe the characteristics of the Pearsons Correlation Coefficient Sample Analysis. The ratio that represents each group is then analyzed by Multiple Regression Analysis to find the relation with the stock price index and dividends. The results show that profitability including the profit margin Return on Total Assets and Return on Equity has the relationship with stock price index and dividend at 99% confidence level.