Financial Determinants of Corporate Tax Planning among Malaysian Listed Companies in Trading and Services
Corporate Tax Planning was identified as one of the activity routes to creative accounting strategies in the prior literature review as well as a mechanism used by the companies to reduce tax liabilities. The purpose of this study is to investigate the relationship between capital intensity, leverag...
Published in: | INDONESIAN JOURNAL OF SUSTAINABILITY ACCOUNTING AND MANAGEMENT |
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Main Authors: | Zainazor, Zafierah; Nasir, Noor Emilina Mohd; Rashid, Norfadzilah; Awang, Yunita |
Format: | Article |
Language: | English |
Published: |
UNIV PASUNDAN
2023
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Subjects: | |
Online Access: | https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001141437600008 |
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