Utilisation of Directors' Remuneration in Tax Planning

• المؤلفون الرئيسيون: Abdul Wahab, Nor Shaipah, Che Pak, Nur Azliani Haniza
• التنسيق: مقال
• اللغة: English
• منشور في: Universiti Utara Malaysia Press 2011
• الموضوعات: HF5601 Accounting
• الوصول للمادة أونلاين: https://repo.uum.edu.my/id/eprint/30532/1/MMJ%2015%2000%202011%2045-58.pdf; https://repo.uum.edu.my/id/eprint/30532/; https://e-journal.uum.edu.my/index.php/mmj/article/view/8975

Companies involve in tax planning due to its primary benefit of increase after-tax return. However, this activity has been an ongoing discussion as it impairs provision of public goods which indirectly causes social issues. Companies, in conducting tax planning, make use of several techniques to eff...