文章基本信息

标题：Company Characteristics, Non-Audit Services Fee and Aggressive Tax Planning: A Conceptual Framework
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作者：Rosmaria Jaffar ; Chek Derashid ; Roshaiza Taha 等
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2021
卷号：11
期号：1
页码：994-1004
DOI：10.6007/IJARBSS/v11-i1/9036
语种：English
出版社：Human Resource Management Academic Research Society
摘要：This study aims to propose a research model on aggressive tax planning behaviour among listed companies in the Malaysian ACE market. There is no mutual decision on the relationship between company characteristics and tax planning in previous studies. Based on a thorough review of previous studies, the inconsistency was due to the utilization of other variables. Therefore, in this study, we introduced the moderating variable of non-audit services fee. Referring to the agency theory, non-audit services fee play a significant role in the relationship between company characteristics and aggressive tax planning behaviour since this fee is also one of the operating costs bear by companies. To have a deeper understanding on the role of non-audit services fee, this study will analyze further the role of this fee by introducing this fee as a moderator to see the interaction in the relationship between company characteristics and aggressive tax planning. It is hoped that the information provided in this study may help in understanding the role of non-audit services fee in reducing the companies tax burden. Besides, tax authorities may use the information in this paper as one of the criteria in choosing the sample for audit purposes.