Malaysian code of corporate governance and tax compliance: evidence from Malaysia / Mohd Taufik Mohd Suffian ... [et al.]

• Main Authors: Mohd Suffian, Mohd Taufik, Shamsudin, Siti Marlia, Mohd Sanusi, Zuraidah, Hermawan, Ancella Anitawati
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM) 2017
• Subjects: Revenue. Taxation. Internal revenue; Malaysia
• Online Access: http://ir.uitm.edu.my/id/eprint/30274/1/30274.pdf; http://ir.uitm.edu.my/id/eprint/30274/

In many countries, most of the government relies heavily on tax revenue to finance the government expenditures. In Malaysia, 78.8% of the source of revenue is from tax revenue and mainly contributed by the corporate income tax. The past literature has documented that good corporate governance could...