文章基本信息

标题：Corporate Social Responsibility (CSR) Disclosure and Tax Planning: A Study on Malaysian Listed Companies
本地全文：下载
作者：Mohd Waliuddin Mohd Razali ; Shantny Sandimalai ; Damien Iung Yau Lee 等
期刊名称：International Business Research
印刷版ISSN：1913-9004
电子版ISSN：1913-9012
出版年度：2022
卷号：15
期号：10
页码：30-38
DOI：10.5539/ibr.v15n10p30
语种：English
出版社：Canadian Center of Science and Education
摘要：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 relationship between tax planning and other factors influencing such as profitability, company size, leverage, effective tax rate (ETR) and book tax differences (BTDs). A sample of 557 companies from Malaysia’s listed companies for the period of 2014 to 2016 was collected and analysed. 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 the public and promote companies’ growth.
关键词：society;tax incentive and disclosure