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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/141759


    Title: 避稅程度與銀行借款－以台灣半導體產業為例
    Tax Avoidance and Bank Loan - Evidence From Taiwan’s Semiconductor Industry
    Authors: 陳柏豪
    Chen, Bo-Hao
    Contributors: 黃智聰
    Huang, Jr-Tsung
    陳柏豪
    Chen, Bo-Hao
    Keywords: 企業避稅
    銀行借款
    GMM模型
    GMM model
    Tax avoidance
    Band loan
    Date: 2022
    Issue Date: 2022-09-02 15:30:15 (UTC+8)
    Abstract: 銀行借貸是企業營運及發展的重要支柱，也是維繫企業存續的關鍵，尤其台灣企業目前深受疫情衝擊，許多企業面臨到嚴峻的營運衰退問題，也因此無論是企業或台灣政府，都需要思考如何透過銀行借款以幫助企業存續，進而增加就業人口與穩定台灣經濟。
    本研究的研究目的在於，探討對於台灣半導體企業而言，企業避稅程度以及其他可能的影響因素對於企業之銀行借款的影響，本研究採取台灣半導體上市企業為研究對象，採用2012年至2020年54家半導體產業上市企業為樣本共486筆數據為樣本，使用GMM模型進行分析。
    本研究在經過資料與模型的檢定後，以GMM模型得到實證結果，實證結果發現 : 企業的銀行借款受到該企業的避稅程度負向影響、企業成長負向影響、平均收帳天數正向影響、淨值資產比負向影響、總經理與副總經理薪酬正向影響、董事會專業性正向影響。
    Bank loans is an important pillar for the operation and development of a company, and it is also the key to maintaining the company`s survival. In particular, Taiwanese companies are currently deeply affected by the COVID－19, and many companies are facing recession problems. Therefore, both companies and the Taiwan government need to think about helping company survive by bank loans, thereby increasing employment and stabilizing Taiwan`s economy.
    The purpose of this research is to explore the impact of the corporate tax avoidance on the bank loans of Taiwanese semiconductor companies. This research use of 486 data for 54 semiconductor companies as samples, and use GMM model for analysis.
    After the test of the data and the model, this research uses the GMM model to obtain the results. The results show that: tax avoidance of the company has a significant negative impact on the company`s bank loan . The growth of the company has a significant negative impact on the company`s bank loan . The company`s liquidity have a significant negative impact on the company`s bank loan ; the asset of the company has a significant negative impact on the company`s bank loans; The salary of company`s CEO has a significant positive impact on the company`s bank loans.
    Reference: 黃美祝、楊佩璇（2011）。集團企業與非集團企業避稅程度之比較。會計學報，4（1），1–22。
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    Description: 碩士
    國立政治大學
    財政學系
    109255021
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0109255021
    Data Type: thesis
    DOI: 10.6814/NCCU202201164
    Appears in Collections:[Department of Public Finance] Theses

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