Do Malaysian Listed Companies Mitigate Climate-change for Tax Planning? (Adakah Syarikat Tersenarai di Malaysia mengurangkan Perubahan Iklim untuk mengkaji Perancangan Cukai?)

• Main Authors: Rayenda Khresna, Brahmana, Hui, Wei You
• Format: E-Article
• Language: English
• Published: UKM Press (Penerbit UKM) 2017
• Subjects: HB Economic Theory; HG Finance
• Online Access: http://ir.unimas.my/id/eprint/29814/1/Do%20Malaysian%20listed%20companies%20mitigate%20climate-change%20for%20tax%20planning%20-%20Copy.pdf; http://ir.unimas.my/id/eprint/29814/; http://www.ukm.my/fep/jem/contents.html
• Institution: Universiti Malaysia Sarawak

This research aims to examine the relationship between climate-change mitigation (CCM) and tax planning in Malaysian market. 248 listed companies and employing OLS with robust standard errors from six non-financial industries were examined from 2008 to 2014. The findings indicate a significant relationship between climate-change mitigation and tax planning. Furthermore, it is observed that climate-change mitigation has contributed negatively to tax planning. It shows that companies in Malaysian market use climate change mitigation in planning their taxation matter.