Utilisation of directors’ remuneration in tax planning

• Main Authors: Abdul Wahab, Nor Shaipah, Che Pak, Nur Azliani Haniza
• Format: Article
• Language: English
• Published: Universiti Utara Malaysia 2011
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/8965/1/mmj154.pdf; http://repo.uum.edu.my/8965/; http://mmj.uum.edu.my/index.php/past-issues/viewcategory/24-mmj-vol-15-2011

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 effe...