Company Corporate Social Responsibility (CSR) Disclosure and Tax Planning : A Study on Malaysian Listed Companies
CSR Disclosure is widely practiced for effective decision making and top management of tax planning in a business. The main objective of this research is to determine the CSR disclosure influence on tax planning in Malaysia listed companies as well as examine the relation between tax planning and o...
保存先:
| 主要な著者: | , , |
|---|---|
| フォーマット: | Conference or Workshop Item |
| 言語: | English |
| 出版事項: |
2019
|
| 主題: | |
| オンライン･アクセス: | http://ir.unimas.my/id/eprint/27730/1/Wali_Icam2019-46.pdf http://ir.unimas.my/id/eprint/27730/ https://icam.uitm.edu.my |
| タグ: |
タグ追加
タグなし, このレコードへの初めてのタグを付けませんか!
|
| 要約: | CSR Disclosure is widely practiced for effective decision making and top management of tax planning in a business. The main objective of this research is to determine the CSR disclosure influence on tax planning in Malaysia listed companies as well as examine the relation between
tax planning and other factors influence such as profitability, company size and leverage in term
of effective tax rate (ETR) and book tax differences (BTDs). Sample of 557 companies from Malaysia listed companies for the period of 2014 to 2016 were collected and analyse. After controlling such as profitability, company size and leverage the regression results display tax planning has positive relationship respectively in BTDs. The first impact of polices makers is companies may use CSR activities to avoid negative impact irresponsibility engaging tax planning. Second, tax incentives given to public companies reduce Malaysia’s government burden to support public and promote companies’ growth. |
|---|