Single tier tax system: analysis of company dividend payouts

• Main Authors: Ismail, Ida Suriya, Palil, Mohd Rizal, Ramli, Rosiati, Che Abdul Rahman, Mara Ridhuan, Mohd Saat, Nur Ashikin
• Format: Article
• Language: English
• Published: Faculty of Economics and Management, Universiti Putra Malaysia 2017
• Online Access: http://psasir.upm.edu.my/id/eprint/63227/1/Single%20Tier%20Tax%20System%20Analysis%20of%20Company%20Dividend%20Payout.pdf; http://psasir.upm.edu.my/id/eprint/63227/

The aim of this paper is to analyze company dividend payouts from two observation periods; during transitional period of STT (2008-2013) and after the compulsory effects of STT (2014-2015). Therefore, three research questions need to be tested. Firstly, whether a company pays higher dividend during...