Measuring tax aggressiveness using corporate governance mechanism / Roshidah Safeei

This study seeks to investigate tax aggressiveness in the top 100 Malaysian public limited companies using a corporate governance mechanism. In this study, the tax aggressiveness was proxied by the effective tax rate (ETR). The effective tax rate indicates a company’s efforts in reducing its tax pay...

Full description

Bibliographic Details
Main Author:	Safeei, Roshidah
Format:	Thesis
Language:	English
Published:	2013
Online Access:	http://ir.uitm.edu.my/id/eprint/18454/ http://ir.uitm.edu.my/id/eprint/18454/2/TM_ROSHIDAH%20SAFEEI%20AC%2013_5.pdf

id	uitm-18454
recordtype	eprints
spelling	uitm-184542019-02-07T08:55:56Z http://ir.uitm.edu.my/id/eprint/18454/ Measuring tax aggressiveness using corporate governance mechanism / Roshidah Safeei Safeei, Roshidah This study seeks to investigate tax aggressiveness in the top 100 Malaysian public limited companies using a corporate governance mechanism. In this study, the tax aggressiveness was proxied by the effective tax rate (ETR). The effective tax rate indicates a company’s efforts in reducing its tax payments, thus resulting in lower effective tax rate (ETR). The corporate governance mechanism could influence tax strategies of the company through its control mechanism. This study attempts to determine the relationship between board characteristics and tax aggressiveness of the top 100 Malaysian public limited companies during the period of 2008 until 2011. The data collection process involved an examination of the board characteristics, firm characteristics and tax information. The findings of this study revealed that board characteristics did not influence the tax aggressiveness. On the other hand, firm characteristics such as firm’s size and leverage had influenced the level of tax aggressiveness of top 100 Malaysian public limited companies. The empirical results indicated that the corporate governance mechanism had not influenced the tax aggressiveness among top 100 Malaysian public limited companies. 2013 Thesis NonPeerReviewed text en http://ir.uitm.edu.my/id/eprint/18454/2/TM_ROSHIDAH%20SAFEEI%20AC%2013_5.pdf Safeei, Roshidah (2013) Measuring tax aggressiveness using corporate governance mechanism / Roshidah Safeei. Masters thesis, Universiti Teknologi MARA.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
description	This study seeks to investigate tax aggressiveness in the top 100 Malaysian public limited companies using a corporate governance mechanism. In this study, the tax aggressiveness was proxied by the effective tax rate (ETR). The effective tax rate indicates a company’s efforts in reducing its tax payments, thus resulting in lower effective tax rate (ETR). The corporate governance mechanism could influence tax strategies of the company through its control mechanism. This study attempts to determine the relationship between board characteristics and tax aggressiveness of the top 100 Malaysian public limited companies during the period of 2008 until 2011. The data collection process involved an examination of the board characteristics, firm characteristics and tax information. The findings of this study revealed that board characteristics did not influence the tax aggressiveness. On the other hand, firm characteristics such as firm’s size and leverage had influenced the level of tax aggressiveness of top 100 Malaysian public limited companies. The empirical results indicated that the corporate governance mechanism had not influenced the tax aggressiveness among top 100 Malaysian public limited companies.
format	Thesis
author	Safeei, Roshidah
spellingShingle	Safeei, Roshidah Measuring tax aggressiveness using corporate governance mechanism / Roshidah Safeei
author_facet	Safeei, Roshidah
author_sort	Safeei, Roshidah
title	Measuring tax aggressiveness using corporate governance mechanism / Roshidah Safeei
title_short	Measuring tax aggressiveness using corporate governance mechanism / Roshidah Safeei
title_full	Measuring tax aggressiveness using corporate governance mechanism / Roshidah Safeei
title_fullStr	Measuring tax aggressiveness using corporate governance mechanism / Roshidah Safeei
title_full_unstemmed	Measuring tax aggressiveness using corporate governance mechanism / Roshidah Safeei
title_sort	measuring tax aggressiveness using corporate governance mechanism / roshidah safeei
publishDate	2013
url	http://ir.uitm.edu.my/id/eprint/18454/ http://ir.uitm.edu.my/id/eprint/18454/2/TM_ROSHIDAH%20SAFEEI%20AC%2013_5.pdf
first_indexed	2023-09-18T23:00:34Z
last_indexed	2023-09-18T23:00:34Z
_version_	1777418144819707904

Measuring tax aggressiveness using corporate governance mechanism / Roshidah Safeei

Similar Items