The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia

• 第一著者: Miskom, Norazian
• フォーマット: 学位論文
• 言語: English; English; English
• 出版事項: 2019
• 主題: HJ4771.6 Income Tax. Tax Returns.
• オンライン･アクセス: 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/

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...