Factors influencing aggressive tax planning among companies listed on the ace market: The moderating effect of non-audit services fee

Globally, aggressive tax planning (ATP) has been acknowledged as an ongoing serious concern as it affects government coffers. Therefore, governments have to confront the issues of ATP to avoid huge losses in government revenue. The major purpose of this study is to investigate the factors that contr...

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Main Author:	Rosmaria, Jaffar @ Harun
Format:	Thesis
Language:	eng eng eng
Published:	2022
Subjects:	HG Finance
Online Access:	https://etd.uum.edu.my/10656/1/permission%20to%20deposit-not%20allow-s901901.pdf https://etd.uum.edu.my/10656/2/s901901_01.pdf https://etd.uum.edu.my/10656/3/s901901_02.pdf
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id	my-uum-etd.10656
record_format	uketd_dc
spelling	my-uum-etd.106562023-10-09T00:53:45Z Factors influencing aggressive tax planning among companies listed on the ace market: The moderating effect of non-audit services fee 2022 Rosmaria, Jaffar @ Harun Derashid, Chek Taha, Roshaiza College of Business (COB) College of Business HG Finance Globally, aggressive tax planning (ATP) has been acknowledged as an ongoing serious concern as it affects government coffers. Therefore, governments have to confront the issues of ATP to avoid huge losses in government revenue. The major purpose of this study is to investigate the factors that contribute to ATP conducted by companies listed on the ACE Market in Bursa Malaysia. This study empirically examines the relationships between company size, profitability, leverage, capital intensity, inventory intensity, financial distress and ethnicity and ATP. As a new contribution to ATP knowledge, the moderating effect of non-audit services (NAS) fee on the relationships is also examined. Data was obtained from DataStream software and companies’ annual reports. Using panel data analysis, the findings showed that profitability and financial distress had significant relationships with ATP. Meanwhile, other variables, namely company size, leverage, capital intensity, inventory intensity, and ethnicity, were insignificant and were not associated with ATP. Additionally, this study provided evidence that integrating the NAS fee as a moderator strengthened the ability of the model to explain the predictors of ATP. The result showed that the NAS fee significantly moderates the relationships between all the variables investigated and ATP, except for capital intensity. This study concluded that profitability and financial distress were the most influential factors that contribute to ATP among companies listed on the ACE Market. NAS fees also played a significant role in moderating certain factors towards ATP. Consequently, the results of this study provide insights to the authority on the factors that influence ATP and could be useful in formulating regulations that minimise potential tax revenue losses. 2022 Thesis https://etd.uum.edu.my/10656/ https://etd.uum.edu.my/10656/1/permission%20to%20deposit-not%20allow-s901901.pdf text eng staffonly https://etd.uum.edu.my/10656/2/s901901_01.pdf text eng staffonly https://etd.uum.edu.my/10656/3/s901901_02.pdf text eng staffonly other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Derashid, Chek Taha, Roshaiza
topic	HG Finance
spellingShingle	HG Finance Rosmaria, Jaffar @ Harun Factors influencing aggressive tax planning among companies listed on the ace market: The moderating effect of non-audit services fee
description	Globally, aggressive tax planning (ATP) has been acknowledged as an ongoing serious concern as it affects government coffers. Therefore, governments have to confront the issues of ATP to avoid huge losses in government revenue. The major purpose of this study is to investigate the factors that contribute to ATP conducted by companies listed on the ACE Market in Bursa Malaysia. This study empirically examines the relationships between company size, profitability, leverage, capital intensity, inventory intensity, financial distress and ethnicity and ATP. As a new contribution to ATP knowledge, the moderating effect of non-audit services (NAS) fee on the relationships is also examined. Data was obtained from DataStream software and companies’ annual reports. Using panel data analysis, the findings showed that profitability and financial distress had significant relationships with ATP. Meanwhile, other variables, namely company size, leverage, capital intensity, inventory intensity, and ethnicity, were insignificant and were not associated with ATP. Additionally, this study provided evidence that integrating the NAS fee as a moderator strengthened the ability of the model to explain the predictors of ATP. The result showed that the NAS fee significantly moderates the relationships between all the variables investigated and ATP, except for capital intensity. This study concluded that profitability and financial distress were the most influential factors that contribute to ATP among companies listed on the ACE Market. NAS fees also played a significant role in moderating certain factors towards ATP. Consequently, the results of this study provide insights to the authority on the factors that influence ATP and could be useful in formulating regulations that minimise potential tax revenue losses.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Rosmaria, Jaffar @ Harun
author_facet	Rosmaria, Jaffar @ Harun
author_sort	Rosmaria, Jaffar @ Harun
title	Factors influencing aggressive tax planning among companies listed on the ace market: The moderating effect of non-audit services fee
title_short	Factors influencing aggressive tax planning among companies listed on the ace market: The moderating effect of non-audit services fee
title_full	Factors influencing aggressive tax planning among companies listed on the ace market: The moderating effect of non-audit services fee
title_fullStr	Factors influencing aggressive tax planning among companies listed on the ace market: The moderating effect of non-audit services fee
title_full_unstemmed	Factors influencing aggressive tax planning among companies listed on the ace market: The moderating effect of non-audit services fee
title_sort	factors influencing aggressive tax planning among companies listed on the ace market: the moderating effect of non-audit services fee
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2022
url	https://etd.uum.edu.my/10656/1/permission%20to%20deposit-not%20allow-s901901.pdf https://etd.uum.edu.my/10656/2/s901901_01.pdf https://etd.uum.edu.my/10656/3/s901901_02.pdf
_version_	1783729395538591744

Factors influencing aggressive tax planning among companies listed on the ace market: The moderating effect of non-audit services fee

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