Government-linked investment companies' shareholdings and tax aggressiveness / Rahayu Abdul Rahman... [et al.]

• Main Authors: Abdul Rahman, Rahayu, Mahmud, Nur Farizan Mazhani, Zaini, Naimah, Meor Zawawi, Maizura
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA (UiTM) 2018
• Subjects: Malaysia
• Online Access: http://ir.uitm.edu.my/id/eprint/29524/1/29524.pdf; http://ir.uitm.edu.my/id/eprint/29524/; https://apmaj.uitm.edu.my/
• Institution: Universiti Teknologi Mara

The purpose of this study is to investigate the impact of government institutional shareholdings via government-linked investment companies (GLICs) on tax aggressiveness strategies of Malaysian government-linked companies (GLCs). This study uses effective taxes rate (ETR) and tax paid to operating c...