The relationship of auditor characteristics and aggressive tax planning among public listed companies in Malaysia
This study objective is to investigate the relationship between auditor characteristics and aggressive tax planning among public listed companies in Malaysia. In this regard, the effect of auditor size, auditor opinion and audit fees on aggressive tax planning was examined. The sample of the study i...
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2023
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| 在線閱讀: | https://etd.uum.edu.my/10781/1/s829355_01.pdf https://etd.uum.edu.my/10781/2/s829355_02.pdf |
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my-uum-etd.107812023-11-26T08:09:17Z The relationship of auditor characteristics and aggressive tax planning among public listed companies in Malaysia 2023 Siti Nurba’yah, Abu Hassim Amran, Noor Afza College of Business (COB) College of Business HJ4771.6 Income Tax. Tax Returns. HJ Public Finance This study objective is to investigate the relationship between auditor characteristics and aggressive tax planning among public listed companies in Malaysia. In this regard, the effect of auditor size, auditor opinion and audit fees on aggressive tax planning was examined. The sample of the study includes 220 listed companies in the Bursa Malaysia. The period of study was three years from 2017 to 2019 whilst firm size, leverage, and return on assets are the control variables used. The results of this research were determined in three hypotheses. The three hypotheses that explore the relationship between auditors’ characteristic with aggressive tax planning were not confirmed. But the results showed a significant relationship between the leverage and return on assets with aggressive tax planning which support Hoffman's tax planning theory where corporations seek to reduce the tax burden by using loans that increase debt burden and reduce profit revenue. Tax authorities should focus more on leverage and return on assets to identify aggressive tax planning, as this study shows a significant relationship between both variables. This study also has limitations, such as using public listed companies in Bursa Malaysia and therefore it is not applicable to other countries' institutional systems. Results are dependent on how accurately the proxies reflect effective tax rates, and the impacts of the auditor's connections with the management of the companies were not examined. 2023 Thesis https://etd.uum.edu.my/10781/ https://etd.uum.edu.my/10781/1/s829355_01.pdf text eng 2026-03-01 staffonly https://etd.uum.edu.my/10781/2/s829355_02.pdf text eng public other masters Universiti Utara Malaysia |
| institution |
Universiti Utara Malaysia |
| collection |
UUM ETD |
| language |
eng eng |
| advisor |
Amran, Noor Afza |
| topic |
HJ4771.6 Income Tax Tax Returns. HJ Public Finance |
| spellingShingle |
HJ4771.6 Income Tax Tax Returns. HJ Public Finance Siti Nurba’yah, Abu Hassim The relationship of auditor characteristics and aggressive tax planning among public listed companies in Malaysia |
| description |
This study objective is to investigate the relationship between auditor characteristics and aggressive tax planning among public listed companies in Malaysia. In this regard, the effect of auditor size, auditor opinion and audit fees on aggressive tax planning was examined. The sample of the study includes 220 listed companies in the Bursa Malaysia. The period of study was three years from 2017 to 2019 whilst firm size, leverage, and return on assets are the control variables used. The results of this research were determined in three hypotheses. The three hypotheses that explore the relationship between auditors’ characteristic with aggressive tax planning were not confirmed. But the results showed a significant relationship between the leverage and return on assets with aggressive tax planning which support Hoffman's tax planning theory where corporations seek to reduce the tax burden by using loans that increase debt burden and reduce profit revenue. Tax authorities should focus more on leverage and return on assets to identify aggressive tax planning, as this study shows a significant relationship between both variables. This study also has limitations, such as using public listed companies in Bursa Malaysia and therefore it is not applicable to other countries' institutional systems. Results are dependent on how accurately the proxies reflect effective tax rates, and the impacts of the auditor's connections with the management of the companies were not examined. |
| format |
Thesis |
| qualification_name |
other |
| qualification_level |
Master's degree |
| author |
Siti Nurba’yah, Abu Hassim |
| author_facet |
Siti Nurba’yah, Abu Hassim |
| author_sort |
Siti Nurba’yah, Abu Hassim |
| title |
The relationship of auditor characteristics and aggressive tax planning among public listed companies in Malaysia |
| title_short |
The relationship of auditor characteristics and aggressive tax planning among public listed companies in Malaysia |
| title_full |
The relationship of auditor characteristics and aggressive tax planning among public listed companies in Malaysia |
| title_fullStr |
The relationship of auditor characteristics and aggressive tax planning among public listed companies in Malaysia |
| title_full_unstemmed |
The relationship of auditor characteristics and aggressive tax planning among public listed companies in Malaysia |
| title_sort |
relationship of auditor characteristics and aggressive tax planning among public listed companies in malaysia |
| granting_institution |
Universiti Utara Malaysia |
| granting_department |
College of Business (COB) |
| publishDate |
2023 |
| url |
https://etd.uum.edu.my/10781/1/s829355_01.pdf https://etd.uum.edu.my/10781/2/s829355_02.pdf |
| _version_ |
1783729431101046784 |