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Factors influencing aggressive tax planning among companies listed on the ace market: The moderating effect of non-audit services fee

Globally, aggressive tax planning (ATP) has been acknowledged as an ongoing serious concern as it affects government coffers. Therefore, governments have to confront the issues of ATP to avoid huge losses in government revenue. The major purpose of this study is to investigate the factors that contr...

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Main Author: Rosmaria, Jaffar @ Harun
Format: Thesis
Language:English
English
English
Published: 2022
Subjects:
HG Finance
Online Access:https://etd.uum.edu.my/10656/1/permission%20to%20deposit-not%20allow-s901901.pdf
https://etd.uum.edu.my/10656/2/s901901_01.pdf
https://etd.uum.edu.my/10656/3/s901901_02.pdf
https://etd.uum.edu.my/10656/
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spelling my.uum.etd.106562023-10-09T00:53:45Z https://etd.uum.edu.my/10656/ Factors influencing aggressive tax planning among companies listed on the ace market: The moderating effect of non-audit services fee Rosmaria, Jaffar @ Harun HG Finance Globally, aggressive tax planning (ATP) has been acknowledged as an ongoing serious concern as it affects government coffers. Therefore, governments have to confront the issues of ATP to avoid huge losses in government revenue. The major purpose of this study is to investigate the factors that contribute to ATP conducted by companies listed on the ACE Market in Bursa Malaysia. This study empirically examines the relationships between company size, profitability, leverage, capital intensity, inventory intensity, financial distress and ethnicity and ATP. As a new contribution to ATP knowledge, the moderating effect of non-audit services (NAS) fee on the relationships is also examined. Data was obtained from DataStream software and companies’ annual reports. Using panel data analysis, the findings showed that profitability and financial distress had significant relationships with ATP. Meanwhile, other variables, namely company size, leverage, capital intensity, inventory intensity, and ethnicity, were insignificant and were not associated with ATP. Additionally, this study provided evidence that integrating the NAS fee as a moderator strengthened the ability of the model to explain the predictors of ATP. The result showed that the NAS fee significantly moderates the relationships between all the variables investigated and ATP, except for capital intensity. This study concluded that profitability and financial distress were the most influential factors that contribute to ATP among companies listed on the ACE Market. NAS fees also played a significant role in moderating certain factors towards ATP. Consequently, the results of this study provide insights to the authority on the factors that influence ATP and could be useful in formulating regulations that minimise potential tax revenue losses. 2022 Thesis NonPeerReviewed text en https://etd.uum.edu.my/10656/1/permission%20to%20deposit-not%20allow-s901901.pdf text en https://etd.uum.edu.my/10656/2/s901901_01.pdf text en https://etd.uum.edu.my/10656/3/s901901_02.pdf Rosmaria, Jaffar @ Harun (2022) Factors influencing aggressive tax planning among companies listed on the ace market: The moderating effect of non-audit services fee. Doctoral thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
English
topic HG Finance
spellingShingle HG Finance
Rosmaria, Jaffar @ Harun
Factors influencing aggressive tax planning among companies listed on the ace market: The moderating effect of non-audit services fee
description Globally, aggressive tax planning (ATP) has been acknowledged as an ongoing serious concern as it affects government coffers. Therefore, governments have to confront the issues of ATP to avoid huge losses in government revenue. The major purpose of this study is to investigate the factors that contribute to ATP conducted by companies listed on the ACE Market in Bursa Malaysia. This study empirically examines the relationships between company size, profitability, leverage, capital intensity, inventory intensity, financial distress and ethnicity and ATP. As a new contribution to ATP knowledge, the moderating effect of non-audit services (NAS) fee on the relationships is also examined. Data was obtained from DataStream software and companies’ annual reports. Using panel data analysis, the findings showed that profitability and financial distress had significant relationships with ATP. Meanwhile, other variables, namely company size, leverage, capital intensity, inventory intensity, and ethnicity, were insignificant and were not associated with ATP. Additionally, this study provided evidence that integrating the NAS fee as a moderator strengthened the ability of the model to explain the predictors of ATP. The result showed that the NAS fee significantly moderates the relationships between all the variables investigated and ATP, except for capital intensity. This study concluded that profitability and financial distress were the most influential factors that contribute to ATP among companies listed on the ACE Market. NAS fees also played a significant role in moderating certain factors towards ATP. Consequently, the results of this study provide insights to the authority on the factors that influence ATP and could be useful in formulating regulations that minimise potential tax revenue losses.
format Thesis
author Rosmaria, Jaffar @ Harun
author_facet Rosmaria, Jaffar @ Harun
author_sort Rosmaria, Jaffar @ Harun
title Factors influencing aggressive tax planning among companies listed on the ace market: The moderating effect of non-audit services fee
title_short Factors influencing aggressive tax planning among companies listed on the ace market: The moderating effect of non-audit services fee
title_full Factors influencing aggressive tax planning among companies listed on the ace market: The moderating effect of non-audit services fee
title_fullStr Factors influencing aggressive tax planning among companies listed on the ace market: The moderating effect of non-audit services fee
title_full_unstemmed Factors influencing aggressive tax planning among companies listed on the ace market: The moderating effect of non-audit services fee
title_sort factors influencing aggressive tax planning among companies listed on the ace market: the moderating effect of non-audit services fee
publishDate 2022
url https://etd.uum.edu.my/10656/1/permission%20to%20deposit-not%20allow-s901901.pdf
https://etd.uum.edu.my/10656/2/s901901_01.pdf
https://etd.uum.edu.my/10656/3/s901901_02.pdf
https://etd.uum.edu.my/10656/
_version_ 1779441888285163520
score 13.211869

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