Do Malaysian Listed Companies Mitigate Climate-change for Tax Planning? (Adakah Syarikat Tersenarai di Malaysia mengurangkan Perubahan Iklim untuk mengkaji Perancangan Cukai?)

Rayenda Khresna, Brahmana and Hui, Wei You (2017) Do Malaysian Listed Companies Mitigate Climate-change for Tax Planning? (Adakah Syarikat Tersenarai di Malaysia mengurangkan Perubahan Iklim untuk mengkaji Perancangan Cukai?). Jurnal Ekonomi Malaysia, 51 (2). pp. 195-203. ISSN 0126-1962

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Abstract

This research aims to examine the relationship between climate-change mitigation (CCM) and tax planning in Malaysian market. 248 listed companies and employing OLS with robust standard errors from six non-financial industries were examined from 2008 to 2014. The findings indicate a significant relationship between climate-change mitigation and tax planning. Furthermore, it is observed that climate-change mitigation has contributed negatively to tax planning. It shows that companies in Malaysian market use climate change mitigation in planning their taxation matter.

Item Type: Article
Uncontrolled Keywords: Tax Planning; Climate-change Mitigation, unimas, university, universiti, Borneo, Malaysia, Sarawak, Kuching, Samarahan, ipta, education, research, Universiti Malaysia Sarawak.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Academic Faculties, Institutes and Centres > Faculty of Economics and Business
Depositing User: Gani
Date Deposited: 03 Jun 2020 08:05
Last Modified: 03 Jun 2020 08:05
URI: http://ir.unimas.my/id/eprint/29814

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