The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia
Tax avoidance refers to the use of legal loopholes to legitimately reduce the size of one tax liability within the law. In Malaysia, although tax collection increase over the years, the number of tax defaulters are also on the rise. Tax avoidance issue has become a problem in achieving realistic tax...
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my.uum.etd.95902022-07-04T07:36:04Z https://etd.uum.edu.my/9590/ The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia Miskom, Norazian HJ4771.6 Income Tax. Tax Returns. Tax avoidance refers to the use of legal loopholes to legitimately reduce the size of one tax liability within the law. In Malaysia, although tax collection increase over the years, the number of tax defaulters are also on the rise. Tax avoidance issue has become a problem in achieving realistic tax collection since tax collection is one of the primary sources of income to the government. Hence, this study aims to examine the firm characteristic that influence corporate tax avoidance which are firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia measured by their effective tax rates (ETRs). This study utilized data from financial statement of family firms and government linked companies (GLCs) listed in Bursa Malaysia year 2015. The findings suggest that firm size, profitability and leverage were insignificant influence on corporate tax avoidance in family firms and GLCs in Malaysia. However, this study provide evidence that capital intensity has statistically significant result; suggesting that family firms and GLCs with higher capital intensive may associated with corporate tax avoidance in Malaysia. 2019 Thesis NonPeerReviewed text en https://etd.uum.edu.my/9590/1/s821430_01.pdf text en https://etd.uum.edu.my/9590/2/s821430_02.pdf text en https://etd.uum.edu.my/9590/3/s821430_references.docx Miskom, Norazian (2019) The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia. Masters thesis, Universiti Utara Malaysia. |
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HJ4771.6 Income Tax. Tax Returns. Miskom, Norazian The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia |
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Tax avoidance refers to the use of legal loopholes to legitimately reduce the size of one tax liability within the law. In Malaysia, although tax collection increase over the years, the number of tax defaulters are also on the rise. Tax avoidance issue has become a problem in achieving realistic tax collection since tax collection is one of the primary sources of income to the government. Hence, this study aims to examine the firm characteristic that influence corporate tax avoidance which are firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia measured by their effective tax rates (ETRs). This study utilized data from financial statement of family firms and government linked companies (GLCs) listed in Bursa Malaysia year 2015. The findings suggest that firm size, profitability and leverage were insignificant influence on corporate tax avoidance in family firms and GLCs in Malaysia. However, this study provide evidence that capital intensity has
statistically significant result; suggesting that family firms and GLCs with higher capital intensive may associated with corporate tax avoidance in Malaysia. |
format |
Thesis |
author |
Miskom, Norazian |
author_facet |
Miskom, Norazian |
author_sort |
Miskom, Norazian |
title |
The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia |
title_short |
The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia |
title_full |
The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia |
title_fullStr |
The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia |
title_full_unstemmed |
The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia |
title_sort |
influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in malaysia |
publishDate |
2019 |
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https://etd.uum.edu.my/9590/1/s821430_01.pdf https://etd.uum.edu.my/9590/2/s821430_02.pdf https://etd.uum.edu.my/9590/3/s821430_references.docx https://etd.uum.edu.my/9590/ |
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1738513033268822016 |
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13.18916 |