Corporate effective tax rates: a study on Malaysian public listed companies / Rohaya Md Noor, Nor'Azam Mastuki and Barjoyai Bardai

UNSPECIFIED and UNSPECIFIED and Bardai, Barjoyai (2008) Corporate effective tax rates: a study on Malaysian public listed companies / Rohaya Md Noor, Nor'Azam Mastuki and Barjoyai Bardai. Malaysian Accounting Review, 7 (1). pp. 1-20. ISSN 1675-4077

Official URL: https://mar.uitm.edu.my/

Abstract

This study examines corporate effective tax rates (ETRs) of large Malaysian listed companies during the new tax regime, and further investigates the relationship between corporate ETRs and their attributes. The goal of this study is to compare the effective tax rate effectively experienced by each company within and across sectors, and to provide evidence for factors that cause corporate ETRs to diverge from the statutory tax rate (STR).

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
UNSPECIFIED
UNSPECIFIED
UNSPECIFIED
UNSPECIFIED
Bardai, Barjoyai
UNSPECIFIED
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 1675-4077
Volume: 7
Number: 1
Page Range: pp. 1-20
Keywords: Effective tax rates, Statutory tax rate, Tax incentives, Public listed company, New tax regime
Date: July 2008
URI: https://ir.uitm.edu.my/id/eprint/192
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192

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