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: Universiti Teknologi MARA Cawangan Selangor 2017
• Subjects: Corporations; Corporate organization. Corporate governance; Malaysia
• Online Access: http://ir.uitm.edu.my/id/eprint/31053/1/AJ_MOHD%20TAUFIK%20MOHD%20SUFFIAN%20MAR%20B%2017.pdf; http://ir.uitm.edu.my/id/eprint/31053/; http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/665

In many countries, the governments rely 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 increase...