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Case study : The correlation between tax disclosures with the level of acceptance of tax governance in Malaysia

Due to the introduction of Tax Corporate Governance Framework, it has widen up the corporate governance scope for a company. It is because the stakeholders will consider the compliance of tax governance crucial which can affect the reputation and financial performance of the company in the long run....

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Main Author: Ang Khai, Jiun
Format: Thesis
Language:English
English
Published: 2023
Subjects:
HJ4771.6 Income Tax. Tax Returns.
Online Access:https://etd.uum.edu.my/11397/1/s829340_01.pdf
https://etd.uum.edu.my/11397/2/s829340_02.pdf
https://etd.uum.edu.my/11397/
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spelling my.uum.etd.113972024-10-29T05:31:17Z https://etd.uum.edu.my/11397/ Case study : The correlation between tax disclosures with the level of acceptance of tax governance in Malaysia Ang Khai, Jiun HJ4771.6 Income Tax. Tax Returns. Due to the introduction of Tax Corporate Governance Framework, it has widen up the corporate governance scope for a company. It is because the stakeholders will consider the compliance of tax governance crucial which can affect the reputation and financial performance of the company in the long run. There has been limited research which study the correlation between tax disclosure and the level of acceptance of tax governance in Malaysian companies. Thus, this research paper used the quantitative methodology and content analysis to analyse the top 30 listed companies in Malaysia. The research into the level of tax transparency, which pertains to the TCGF, involves three key steps. The comparisons are segregated into three categories, high, mid and low level of tax transparency. From the results, stakeholders would have a better comprehensions regarding tax disclosure items of each companies. Further in depth studies should be conducted as tax strategy evaluation could contribute to tax fairness and responsible tax practices for companies. Lastly, all this collective effort may potentially influence tax policy discussions and regulatory changes towards more sustainable tax practices 2023 Thesis NonPeerReviewed text en https://etd.uum.edu.my/11397/1/s829340_01.pdf text en https://etd.uum.edu.my/11397/2/s829340_02.pdf Ang Khai, Jiun (2023) Case study : The correlation between tax disclosures with the level of acceptance of tax governance in Malaysia. Masters 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
topic HJ4771.6 Income Tax. Tax Returns.
spellingShingle HJ4771.6 Income Tax. Tax Returns.
Ang Khai, Jiun
Case study : The correlation between tax disclosures with the level of acceptance of tax governance in Malaysia
description Due to the introduction of Tax Corporate Governance Framework, it has widen up the corporate governance scope for a company. It is because the stakeholders will consider the compliance of tax governance crucial which can affect the reputation and financial performance of the company in the long run. There has been limited research which study the correlation between tax disclosure and the level of acceptance of tax governance in Malaysian companies. Thus, this research paper used the quantitative methodology and content analysis to analyse the top 30 listed companies in Malaysia. The research into the level of tax transparency, which pertains to the TCGF, involves three key steps. The comparisons are segregated into three categories, high, mid and low level of tax transparency. From the results, stakeholders would have a better comprehensions regarding tax disclosure items of each companies. Further in depth studies should be conducted as tax strategy evaluation could contribute to tax fairness and responsible tax practices for companies. Lastly, all this collective effort may potentially influence tax policy discussions and regulatory changes towards more sustainable tax practices
format Thesis
author Ang Khai, Jiun
author_facet Ang Khai, Jiun
author_sort Ang Khai, Jiun
title Case study : The correlation between tax disclosures with the level of acceptance of tax governance in Malaysia
title_short Case study : The correlation between tax disclosures with the level of acceptance of tax governance in Malaysia
title_full Case study : The correlation between tax disclosures with the level of acceptance of tax governance in Malaysia
title_fullStr Case study : The correlation between tax disclosures with the level of acceptance of tax governance in Malaysia
title_full_unstemmed Case study : The correlation between tax disclosures with the level of acceptance of tax governance in Malaysia
title_sort case study : the correlation between tax disclosures with the level of acceptance of tax governance in malaysia
publishDate 2023
url https://etd.uum.edu.my/11397/1/s829340_01.pdf
https://etd.uum.edu.my/11397/2/s829340_02.pdf
https://etd.uum.edu.my/11397/
_version_ 1814938456388796416
score 13.211869

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