Malaysian code of corporate governance and tax compliance: evidence from Malaysia / Mohd Taufik Mohd Suffian ... [et al.]

Mohd Suffian, Mohd Taufik and Shamsudin, Siti Marlia and Mohd Sanusi, Zuraidah and Hermawan, Ancella Anitawati (2017) Malaysian code of corporate governance and tax compliance: evidence from Malaysia / Mohd Taufik Mohd Suffian ... [et al.]. Management & Accounting Review (MAR), 16 (2). pp. 157-180. ISSN 2550-1895


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In many countries, most of the government relies heavily on tax revenue to finance the government expenditures. In Malaysia, 78.8% of the source of revenue is from tax revenue and mainly contributed by the corporate income tax. The past literature has documented that good corporate governance could increase the firm's performances as well as tax compliance. Malaysia has published its own code of corporate governance in March 2000 and was revised in 2007, 2011 and 2012. Recently, in April 2016, the Security Commission released the recommended MCCG 2016. Thus, judging from the importance of maintaining tax collection, this paper aims to examine the importance of corporate governance in ensuring tax compliance among public listed companies in Malaysia. This study finds that corporate governance does influence tax compliance and multiple directorships is the most significant in influencing tax compliance.


Item Type: Article
Mohd Suffian, Mohd Taufik
Shamsudin, Siti Marlia
Mohd Sanusi, Zuraidah
Hermawan, Ancella Anitawati
Subjects: H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue
H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance > Malaysia
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Management & Accounting Review (MAR)
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 2550-1895
Volume: 16
Number: 2
Page Range: pp. 157-180
Item ID: 30274
Uncontrolled Keywords: MCCG, Tax compliance, Corporate governance

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