The Longitudinal Study of Measuring Corporate Tax Planning: Evidence from Industrial Product Companies
This paper examines the extent of corporate tax planning undertaken by a sample of 43 Malaysian-listed industrial companies during the period from 2000 to 2020. This longitudinal study covers the period of tax and accounting reform in Malaysia. Descriptive statistics and t-tests were conducted to ex...
Published in: | INDONESIAN JOURNAL OF SUSTAINABILITY ACCOUNTING AND MANAGEMENT |
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Main Authors: | , , , , |
Format: | Article |
Language: | English |
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UNIV PASUNDAN
2023
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Online Access: | https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001141437600004 |
author |
Nasir Noor Emilina Mohd; Kamarudin Siti Nurhazwani; Rashid Norfadzilah; Yaacob Najihah Marha |
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Nasir Noor Emilina Mohd; Kamarudin Siti Nurhazwani; Rashid Norfadzilah; Yaacob Najihah Marha The Longitudinal Study of Measuring Corporate Tax Planning: Evidence from Industrial Product Companies Business & Economics |
author_facet |
Nasir Noor Emilina Mohd; Kamarudin Siti Nurhazwani; Rashid Norfadzilah; Yaacob Najihah Marha |
author_sort |
Nasir |
spelling |
Nasir, Noor Emilina Mohd; Kamarudin, Siti Nurhazwani; Rashid, Norfadzilah; Yaacob, Najihah Marha The Longitudinal Study of Measuring Corporate Tax Planning: Evidence from Industrial Product Companies INDONESIAN JOURNAL OF SUSTAINABILITY ACCOUNTING AND MANAGEMENT English Article This paper examines the extent of corporate tax planning undertaken by a sample of 43 Malaysian-listed industrial companies during the period from 2000 to 2020. This longitudinal study covers the period of tax and accounting reform in Malaysia. Descriptive statistics and t-tests were conducted to examine the differences among variables. This paper contributes to the analysis of whether there is a significant difference between corporate tax planning and the impact of tax and accounting reform in the Malaysian environment over the past 20 years. The results show that there is a significant difference between the effective tax rate and the statutory tax rate. This observation suggests that the tax planning strategies adopted by firms have the potential to reduce the amount of tax payable. Further research is needed to identify the factors that have an impact on the remarkable discrepancy between the two variables. The results of this study suggest that firms are using efficient tax planning techniques resulting in significant tax savings. UNIV PASUNDAN 2597-6214 2597-6222 2023 7 10.28992/ijsam.v7s1.877 Business & Economics WOS:001141437600004 https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001141437600004 |
title |
The Longitudinal Study of Measuring Corporate Tax Planning: Evidence from Industrial Product Companies |
title_short |
The Longitudinal Study of Measuring Corporate Tax Planning: Evidence from Industrial Product Companies |
title_full |
The Longitudinal Study of Measuring Corporate Tax Planning: Evidence from Industrial Product Companies |
title_fullStr |
The Longitudinal Study of Measuring Corporate Tax Planning: Evidence from Industrial Product Companies |
title_full_unstemmed |
The Longitudinal Study of Measuring Corporate Tax Planning: Evidence from Industrial Product Companies |
title_sort |
The Longitudinal Study of Measuring Corporate Tax Planning: Evidence from Industrial Product Companies |
container_title |
INDONESIAN JOURNAL OF SUSTAINABILITY ACCOUNTING AND MANAGEMENT |
language |
English |
format |
Article |
description |
This paper examines the extent of corporate tax planning undertaken by a sample of 43 Malaysian-listed industrial companies during the period from 2000 to 2020. This longitudinal study covers the period of tax and accounting reform in Malaysia. Descriptive statistics and t-tests were conducted to examine the differences among variables. This paper contributes to the analysis of whether there is a significant difference between corporate tax planning and the impact of tax and accounting reform in the Malaysian environment over the past 20 years. The results show that there is a significant difference between the effective tax rate and the statutory tax rate. This observation suggests that the tax planning strategies adopted by firms have the potential to reduce the amount of tax payable. Further research is needed to identify the factors that have an impact on the remarkable discrepancy between the two variables. The results of this study suggest that firms are using efficient tax planning techniques resulting in significant tax savings. |
publisher |
UNIV PASUNDAN |
issn |
2597-6214 2597-6222 |
publishDate |
2023 |
container_volume |
7 |
container_issue |
|
doi_str_mv |
10.28992/ijsam.v7s1.877 |
topic |
Business & Economics |
topic_facet |
Business & Economics |
accesstype |
|
id |
WOS:001141437600004 |
url |
https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001141437600004 |
record_format |
wos |
collection |
Web of Science (WoS) |
_version_ |
1809678632429289472 |