An investigation on factors influencing corporate tax planning among public listed companies in Malaysia / Tuan Zafierah Tuan Zainazor

Corporate Tax Planning (CTP) is a critical aspect of financial management in publicly listed companies, particularly in Malaysia, where it significantly influences the transparency and quality of financial statements. CTP strategies are employed by businesses to optimize reported income and minimize tax liabilities. However, these strategies, if unregulated, can lead to creative accounting practices. This study focuses on the extent and influencing factors of CTP activities among Malaysian publicly listed companies across seven industries