Cover Image

The mediation effects of financial distress on the relationship between capital intensity and return on assets towards corporate tax avoidance / Siti Nasuha Muhmad, Che Ku Hisam Che Ku Kassim and Nur Raihana Mohd Sallem

This paper investigated the relationship of capital intensity (CAPINT) and return on assets (ROA) on corporate tax avoidance (CTA) level among public listed companies. However, prior literature has failed to recognise the role of financial distress (FDR) in influencing the relationship between firm...

Full description

Saved in:

Bibliographic Details
Main Authors:	Muhmad, Siti Nasuha, Che Ku Kassim, Che Ku Hisam, Mohd Sallem, Nur Raihana
Format:	Article
Language:	English
Published:	UiTM Press 2024
Subjects:	Tax evasion
Online Access:	https://ir.uitm.edu.my/id/eprint/109339/1/109339.pdf https://ir.uitm.edu.my/id/eprint/109339/
Tags:	Add Tag No Tags, Be the first to tag this record!

Similar Items

Environmental reporting of the Malaysian local governments / Che Ku Hisam Che Ku Kassim ... [et al.]
by: Che Ku Kassim, Che Ku Hisam, et al.
Published: (2020)

The usefulness of action-oriented simulation accounting package / Che Ku Hisam Che Ku Kassim... [et al.]
by: Che Ku Kassim, Che Ku Hisam, et al.
Published: (2019)

Institutional isomorphism on environmental reporting practices in Malaysian local governments / Che Ku Hisam Che Ku Kassim …[et al.]
by: Mohd Nasir, Noor Emilina, et al.
Published: (2021)

The usefulness of Action-Oriented Simulation Accounting Package (ASAP) as a tool to develop skills / Che Ku Hisam Che Ku Kassim... [et al.]
by: Che Ku Kassim, Che Ku Hisam, et al.
Published: (2019)

A study on the accounting education system in UiTM : evidence from accounting educators from the east coast branches / Che Ku Hisam Che Ku Kassim and Siti Rokyah Md Zain
by: Che Ku Kassim, Che Ku Hisam, et al.
Published: (2006)

Penggunaan batik dalam masyarakat / Che Ku Afizul Che Ku Aziz
by: Che Ku Aziz, Che Ku Afizul
Published: (2001)

Menangani isu kesihatan mental / Che Ku Farihah Che Ku Abdul Satar
by: Che Ku Abdul Satar, Che Ku Farihah
Published: (2024)

Type of pipe used at the building / Che Ku Aimy Farham Che Ku Madzlan
by: Che Ku Madzlan, Che Ku Aimy Farham
Published: (2014)

Pembangunan semula Taman Rekreasi Tasik Bukit Besi / Che Ku Rozita Che Ku Daud
by: Che Ku Rozita, Che Ku Daud
Published: (1993)

Generation of self similar network traffic using DFGN algorithm / Che Ku Noreymie Che Ku Jusoh
by: Che Ku Jusoh, Che Ku Noreymie
Published: (2006)

Drought effects on water relation and growth performance of rubber (Hevea brasiliensis) / Che Ku Hasidayati Che Ku Mohd Salleh
by: Che Ku Mohd Salleh, Che Ku Hasidayati
Published: (2016)

P.O.P.P.I.Y.A Nestum / Che Ku Anis Farhana Che Ku Abu Bakar
by: Che Ku Abu Bakar, Che Ku Anis Farhana
Published: (2021)

Variable power supply (wind power system) / Che Ku Mohd Faiz Che Ku Abdullah and Khairul Afshah Basaruddin
by: Che Ku Abdullah, Che Ku Mohd Faiz, et al.
Published: (2005)

Maf'ulat dalam Bahasa Arab : satu analisis dalam surah Yasin / Che Ku Mah Hussain bin Che Ku Abdullah.
by: Che Ku Abdullah, Che Ku Mah Hussain
Published: (2010)

Foreign body detection using Fuzzy Histogram Hyperbolization (FHH) image enhancement system / Che Ku Nor Syahirah Che Ku Abu Bakar
by: Che Ku Abu Bakar, Che Ku Nor Syahirah
Published: (2010)

Principles of Entrepreneurship (ENT530): Case Study: Mahatima Batik / Che Ku Maisarah Che Ku Mahhadi … [et al.]
by: Che Ku Mahhadi, Che Ku Maisarah, et al.
Published: (2021)

Final countdown calendar / Fahmi Hakim Mohd Roki, Che Ku Hilmi Che Ku Salim and Sarah Aqilah Anis Ismail
by: Mohd Roki, Fahmi Hakim, et al.
Published: (2015)

Scarves Hijab Style / Che Ku Zulhilmi Izzuddin Ck Rafizi
by: Ck Rafizi, Che Ku Zulhilmi Izzuddin
Published: (2021)

Agriculturalist fish feeder / Ku Muhammad Faiz Che Ku Yusoff, Nadiah Aqilah Amiruddin and Bibi Roihan Abdull Rahman
by: Che Ku Yusoff, Ku Muhammad Faiz, et al.
Published: (2016)

The timeliness of Kelantan local authorities’ financial reports / Nur Raihana Mohd Sallem, Noor Emilina Mohd Nasir and Asmah Abd Aziz.
by: Mohd sallem, Nur raihana, et al.
Published: (2012)

Determinants of poverty in Malaysia (1987 – 2017) / Ku Masliza Ku Chik @ Ku Kechik
by: Ku Chik @ Ku Kechik, Masliza
Published: (2020)

Does oil price volatility affect the Malaysian stock market returns? evidence : 1980-2016 / Che Aira Nurshaitun Che Ku Ahmad
by: Che Ku Ahmad, Che Aira Nurshaitun
Published: (2020)

The significance of financial distress on tax avoidance compared to gender diversity and social responsibility: a study from Indonesia / Ari Kamayanti ... [et al.]
by: -, Ari Kamayanti, et al.
Published: (2023)

Political costs, monitoring mechanisms, and tax avoidance: case of the hospitality industry / Alwan Sri Kustono, Rochman Effendi and Anindya Dianing Pratiwi
by: Sri Kustono, Alwan, et al.
Published: (2023)

The influence of organizational culture towards the level of employees’ competency: a case study of Majlis Bandaraya Kuala Terengganu (MBKT) / Rashidah Mohd Ibrahim, Rosmimi Ramli and Ku Naraini Che Ku Yusof
by: Mohd Ibrahim, Rashidah, et al.
Published: (2008)

KPJ Ampang Puteri Specialist Hospital / Ku Muhammad Akif Ku Aziz
by: Ku Aziz, Ku Muhammad Akif
Published: (2021)

Frozen Savouries / Ku Muniyatussaniah Ku Yahaya ... [et al.]
by: Ku Yahaya, Ku Muniyatussaniah, et al.
Published: (2002)

Self assessment : an opportunity to reduce tax / Wan Faizah Wan Abdullah
by: Wan Abdullah, Wan Faizah
Published: (2002)

Disaster Recovery Plan (DRP) awareness in financial institution / Ku Abdullah Ku Junoh
by: Ku Junoh, Ku Abdullah
Published: (2016)

Employer expectations towards competency skills needed by hospitality graduates / Tasnim Zulkifli and Afiqah Che Ku Mohamad Jaya
by: Zulkifli, Tasnim, et al.
Published: (2020)

Technical report: mathematical modeling of jaundice using numerical differential method (Euler Method) / Ku Nur Zulaikha Ku Mahmud, Maizurah Mohammad and Hanun Nasuha Lop Ahmad
by: Ku Mahmud,, Ku Nur Zulaikha, et al.
Published: (2016)

Production of char from coconut dregs / Ku Halim Ku Hamid and Safari Zainal
by: Ku Hamid, Ku Halim, et al.
Published: (2002)

Penyertaan wanita didalam politik di Kawasan Tunjang, Kedah / Ku Mahazir Ku Idris
by: Ku Mahazir , Ku Idris
Published: (1975)

Power System Simulation/ by Ku Maziana Ku Mamat, TK 1001 .K95 2005
by: Ku Mamat, Ku Maziana
Published: (2005)

Encapsulation of industrial solid waste / Ku Halim Ku Hamid and Rosmawati Abdul Aziz
by: Ku Hamid, Ku Halim, et al.
Published: (2002)

Technology Entrepreneurship Project (ENT 600) : Abbott Laboratories / Ku Zafyrah Diyana Ku Yahaya
by: Ku Yahaya, Ku Zafyrah Diyana
Published: (2022)

Medical negligence: judicial process affecting Bolam principle / Ku Abdul Rahman Ku Ismail
by: Ku Ismail, Ku Abdul Rahman
Published: (2010)

Trends and implications of binge-watching on UiTM students / Ku Nur Nasreyzza Ku Nasri
by: Ku Nasri, Ku Nur Nasreyzza
Published: (2022)

Pejabat Tanah Dan Jajahan Pasir Puteh Kelantan / Ku An Nur Aifa Ku Hasan
by: Ku Hasan, Ku An Nur Aifa
Published: (2023)

An effective islanding detection method for photovoltaic grid connected inverter / Ku Nurul Edhura Ku Ahamad
by: Ku Nurul Edhura , Ku Ahamad
Published: (2013)