Corporate Social Responsibility (CSR) Disclosure and Tax Planning: A Study on Malaysian Listed Companies

Mohd Waliuddin Mohd Razali, Shantny Sandimalai, Damien Iung Yau Lee and Janifer Lunyai

International Business Research, 2022, vol. 15, issue 10, 30

Abstract: CSR Disclosure is widely practiced for effective decision making and top management of tax planning in a business. The main objective of this research is to determine the CSR disclosure influence on tax planning in Malaysia listed companies as well as examine the relationship between tax planning and other factors influencing such as profitability, company size, leverage, effective tax rate (ETR) and book tax differences (BTDs). A sample of 557 companies from Malaysia’s listed companies for the period of 2014 to 2016 was collected and analysed. After controlling such as profitability, company size and leverage the regression results display tax planning has positive relationship respectively in BTDs. The first impact of polices makers is companies may use CSR activities to avoid negative impact irresponsibility engaging tax planning. Second, tax incentives given to public companies reduce Malaysia’s government burden to support the public and promote companies’ growth.

Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://ccsenet.org/journal/index.php/ibr/article/download/0/0/47749/51237 (application/pdf)
https://ccsenet.org/journal/index.php/ibr/article/view/0/47749 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ibn:ibrjnl:v:15:y:2022:i:10:p:30

Access Statistics for this article

More articles in International Business Research from Canadian Center of Science and Education Contact information at EDIRC.
Bibliographic data for series maintained by Canadian Center of Science and Education ().