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Corporate tax avoidance during Covid-19 pandemic : A study on public listed in Malaysia

The main purpose of this study is to examine the impact of Company Size, Return on Assets (ROA), Capital Intensity (CAPR), Debt to Asset Ratio (DAR), Female Directors, and Company Age on Tax Avoidance in Bursa Malaysia's Public Listed Companies. Quantitative approach was adopted in this researc...

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Main Author: Chik Mun, Keen
Format: Thesis
Language:English
English
Published: 2023
Subjects:
HJ4771.6 Income Tax. Tax Returns.
Online Access:https://etd.uum.edu.my/11399/1/s829341_01.pdf
https://etd.uum.edu.my/11399/2/s829341_02.pdf
https://etd.uum.edu.my/11399/
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spelling my.uum.etd.113992024-10-29T05:32:28Z https://etd.uum.edu.my/11399/ Corporate tax avoidance during Covid-19 pandemic : A study on public listed in Malaysia Chik Mun, Keen HJ4771.6 Income Tax. Tax Returns. The main purpose of this study is to examine the impact of Company Size, Return on Assets (ROA), Capital Intensity (CAPR), Debt to Asset Ratio (DAR), Female Directors, and Company Age on Tax Avoidance in Bursa Malaysia's Public Listed Companies. Quantitative approach was adopted in this research. The sample selected based on top 30 and bottom 30 by market capitalization on the Main Board of Bursa Malaysia as at December 31, 2022. Based the results of study, it concluded Company size, Return On assets and Capital Intensity have significant impact on tax avoidance at 99%. It revealed Female Director has significant impact on tax avoidance at 95%. Whereas, Debt to Asset Ratio and Company Age do not have significant influence on tax avoidance. 2023 Thesis NonPeerReviewed text en https://etd.uum.edu.my/11399/1/s829341_01.pdf text en https://etd.uum.edu.my/11399/2/s829341_02.pdf Chik Mun, Keen (2023) Corporate tax avoidance during Covid-19 pandemic : A study on public listed 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.
Chik Mun, Keen
Corporate tax avoidance during Covid-19 pandemic : A study on public listed in Malaysia
description The main purpose of this study is to examine the impact of Company Size, Return on Assets (ROA), Capital Intensity (CAPR), Debt to Asset Ratio (DAR), Female Directors, and Company Age on Tax Avoidance in Bursa Malaysia's Public Listed Companies. Quantitative approach was adopted in this research. The sample selected based on top 30 and bottom 30 by market capitalization on the Main Board of Bursa Malaysia as at December 31, 2022. Based the results of study, it concluded Company size, Return On assets and Capital Intensity have significant impact on tax avoidance at 99%. It revealed Female Director has significant impact on tax avoidance at 95%. Whereas, Debt to Asset Ratio and Company Age do not have significant influence on tax avoidance.
format Thesis
author Chik Mun, Keen
author_facet Chik Mun, Keen
author_sort Chik Mun, Keen
title Corporate tax avoidance during Covid-19 pandemic : A study on public listed in Malaysia
title_short Corporate tax avoidance during Covid-19 pandemic : A study on public listed in Malaysia
title_full Corporate tax avoidance during Covid-19 pandemic : A study on public listed in Malaysia
title_fullStr Corporate tax avoidance during Covid-19 pandemic : A study on public listed in Malaysia
title_full_unstemmed Corporate tax avoidance during Covid-19 pandemic : A study on public listed in Malaysia
title_sort corporate tax avoidance during covid-19 pandemic : a study on public listed in malaysia
publishDate 2023
url https://etd.uum.edu.my/11399/1/s829341_01.pdf
https://etd.uum.edu.my/11399/2/s829341_02.pdf
https://etd.uum.edu.my/11399/
_version_ 1814938456530354176
score 13.211869

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