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

Mohd Waliuddin, Bin Mohd Razali and Mohamat Sabri, Bin Hassan and Shantny, Shantny (2019) Company Corporate Social Responsibility (CSR) Disclosure and Tax Planning : A Study on Malaysian Listed Companies. In: The International Conference on Accounting and Management 2019, 5-6th November 2019, Bangi Resort Hotel.

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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 relation between tax planning and other factors influence such as profitability, company size and leverage in term of effective tax rate (ETR) and book tax differences (BTDs). Sample of 557 companies from Malaysia listed companies for the period of 2014 to 2016 were collected and analyse. 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 public and promote companies’ growth.

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