Company Corporate Social Responsibility (CSR) disclosure and tax planning: a study on Malaysian listed companies / Mohd Waliuddin Mohd Razali, Mohamat Sabri Hassan and Shantny Sandimalai

Mohd Razali, Mohd Waliuddin and Hassan, Mohamat Sabri and Sandimalai, Shantny (2019) Company Corporate Social Responsibility (CSR) disclosure and tax planning: a study on Malaysian listed companies / Mohd Waliuddin Mohd Razali, Mohamat Sabri Hassan and Shantny Sandimalai. In: ICAM2019 – International Conference on Accounting and Management. Faculty of Accountancy, Universiti Teknologi MARA Puncak Alam, Selangor, p. 46. ISBN 978-967-17038-0-9

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Abstract

CSR Disclosure is widely practiced for effective decision making and top management of tax planning in a business. The main objective of this research is to determine the CSR disclosure influence on tax planning in Malaysia listed companies as well as examine the relation between tax planning and other factors influence such as profitability, company size and leverage in term of effective tax rate (ETR) and book tax differences (BTDs). Sample of 557 companies from Malaysia listed companies for the period of 2014 to 2016 were collected and analyse. After controlling such as profitability, company size and leverage the regression results display tax planning has positive relationship respectively in BTDs. The first impact of polices makers is companies may use CSR activities to avoid negative impact irresponsibility engaging tax planning. Second, tax incentives given to public companies reduce Malaysia’s government burden to support public and promote companies’ growth.

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Item Type: Book Section
Creators:
Creators
Email
Mohd Razali, Mohd Waliuddin
UNSPECIFIED
Hassan, Mohamat Sabri
UNSPECIFIED
Sandimalai, Shantny
UNSPECIFIED
Contributors:
Contribution
Name
Email / ID Num.
Patron
Darus, Faizah
UNSPECIFIED
Director
Ismail, Aida Maria
UNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management
H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Social responsibility of business. Social entrepreneurship
H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue > Tax incidence. Tax shifting. Tax equity. Tax planning
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Accountancy
Page Range: p. 46
Item ID: 43562
Uncontrolled Keywords: Company Corporate Social Responsibility; Tax planning; Malaysian listed companies
URI: https://ir.uitm.edu.my/id/eprint/43562

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43562

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