The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia

Tax avoidance refers to the use of legal loopholes to legitimately reduce the size of one tax liability within the law. In Malaysia, although tax collection increase over the years, the number of tax defaulters are also on the rise. Tax avoidance issue has become a problem in achieving realistic tax...

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Main Author:	Miskom, Norazian
Format:	Thesis
Language:	eng eng eng
Published:	2019
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/9590/1/s821430_01.pdf https://etd.uum.edu.my/9590/2/s821430_02.pdf https://etd.uum.edu.my/9590/3/s821430_references.docx
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id	my-uum-etd.9590
record_format	uketd_dc
spelling	my-uum-etd.95902022-07-04T07:36:04Z The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia 2019 Miskom, Norazian Abdul Aziz, Saliza Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. Tax avoidance refers to the use of legal loopholes to legitimately reduce the size of one tax liability within the law. In Malaysia, although tax collection increase over the years, the number of tax defaulters are also on the rise. Tax avoidance issue has become a problem in achieving realistic tax collection since tax collection is one of the primary sources of income to the government. Hence, this study aims to examine the firm characteristic that influence corporate tax avoidance which are firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia measured by their effective tax rates (ETRs). This study utilized data from financial statement of family firms and government linked companies (GLCs) listed in Bursa Malaysia year 2015. The findings suggest that firm size, profitability and leverage were insignificant influence on corporate tax avoidance in family firms and GLCs in Malaysia. However, this study provide evidence that capital intensity has statistically significant result; suggesting that family firms and GLCs with higher capital intensive may associated with corporate tax avoidance in Malaysia. 2019 Thesis https://etd.uum.edu.my/9590/ https://etd.uum.edu.my/9590/1/s821430_01.pdf text eng public https://etd.uum.edu.my/9590/2/s821430_02.pdf text eng public https://etd.uum.edu.my/9590/3/s821430_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Abdul Aziz, Saliza
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Miskom, Norazian The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia
description	Tax avoidance refers to the use of legal loopholes to legitimately reduce the size of one tax liability within the law. In Malaysia, although tax collection increase over the years, the number of tax defaulters are also on the rise. Tax avoidance issue has become a problem in achieving realistic tax collection since tax collection is one of the primary sources of income to the government. Hence, this study aims to examine the firm characteristic that influence corporate tax avoidance which are firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia measured by their effective tax rates (ETRs). This study utilized data from financial statement of family firms and government linked companies (GLCs) listed in Bursa Malaysia year 2015. The findings suggest that firm size, profitability and leverage were insignificant influence on corporate tax avoidance in family firms and GLCs in Malaysia. However, this study provide evidence that capital intensity has statistically significant result; suggesting that family firms and GLCs with higher capital intensive may associated with corporate tax avoidance in Malaysia.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Miskom, Norazian
author_facet	Miskom, Norazian
author_sort	Miskom, Norazian
title	The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia
title_short	The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia
title_full	The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia
title_fullStr	The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia
title_full_unstemmed	The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia
title_sort	influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2019
url	https://etd.uum.edu.my/9590/1/s821430_01.pdf https://etd.uum.edu.my/9590/2/s821430_02.pdf https://etd.uum.edu.my/9590/3/s821430_references.docx
_version_	1747828628725432320

The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia

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