A thematic review on accounting conservatism and corporate tax planning / Noor Emilina Mohd Nasir … [et al.]

• Main Authors: Mohd Nasir, Noor Emilina, Kamarudin, Siti Nurhazwani, Rashid, Norfadzilah, Yaacob, Najihah Marha
• Format: Article
• Language: English
• Published: Research Management Institute (RMI) 2023
• Subjects: Tax collection. Taxpayer compliance
• Online Access: https://ir.uitm.edu.my/id/eprint/77189/1/77189.pdf; https://ir.uitm.edu.my/id/eprint/77189/; https://smrj.uitm.edu.my/

Corporate tax planning as a strategy for minimising tax liability by companies has been frequently discussed. Many discoveries have been established by previous academics regarding the determinants of corporate tax planning. However, accounting conservatism is infrequently discussed in the context o...