Understanding corporate tax avoidance and the causal factors: some evidence from Malaysia

• Main Authors: Abdul Khalid, Muhammad Yusof, Turmin, Siti Zaidah, Palil, Mohd Rizal
• Format: Article
• Published: Human Resource Management Academic Research Society 2021
• Online Access: http://psasir.upm.edu.my/id/eprint/93469/; https://hrmars.com/index.php/IJARAFMS/article/view/10666/Understanding-Corporate-Tax-Avoidance-and-the-Causal-Factors-Some-Evidence-from-Malaysia

The collection of taxes is vital in contributing towards the revenue of a country. From the perspective of Malaysia, corporate taxes are the largest contributor to the government's revenue. Despite the significant role of corporate taxes in generating revenue for the country, the Malaysian tax...