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

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 ot...

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Main Authors: Mohd Razali, Mohd Waliuddin, Hassan, Mohamat Sabri, Sandimalai, Shantny
Format: Book Section
Language:English
Published: Faculty of Accountancy 2019
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Online Access:http://ir.uitm.edu.my/id/eprint/43562/3/43562.pdf
http://ir.uitm.edu.my/id/eprint/43562/
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Institution: Universiti Teknologi Mara
Language: English
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spelling my.uitm.ir.435622021-03-24T03:36:29Z http://ir.uitm.edu.my/id/eprint/43562/ 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 Hassan, Mohamat Sabri Sandimalai, Shantny Management. Industrial Management Social responsibility of business. Social entrepreneurship Tax incidence. Tax shifting. Tax equity. Tax planning 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. Faculty of Accountancy 2019 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/43562/3/43562.pdf 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
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Management. Industrial Management
Social responsibility of business. Social entrepreneurship
Tax incidence. Tax shifting. Tax equity. Tax planning
spellingShingle Management. Industrial Management
Social responsibility of business. Social entrepreneurship
Tax incidence. Tax shifting. Tax equity. Tax planning
Mohd Razali, Mohd Waliuddin
Hassan, Mohamat Sabri
Sandimalai, Shantny
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
description 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.
format Book Section
author Mohd Razali, Mohd Waliuddin
Hassan, Mohamat Sabri
Sandimalai, Shantny
author_facet Mohd Razali, Mohd Waliuddin
Hassan, Mohamat Sabri
Sandimalai, Shantny
author_sort Mohd Razali, Mohd Waliuddin
title 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
title_short 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
title_full 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
title_fullStr 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
title_full_unstemmed 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
title_sort 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
publisher Faculty of Accountancy
publishDate 2019
url http://ir.uitm.edu.my/id/eprint/43562/3/43562.pdf
http://ir.uitm.edu.my/id/eprint/43562/
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