The relationship of auditor characteristics and aggressive tax planning among public listed companies in Malaysia

This study objective is to investigate the relationship between auditor characteristics and aggressive tax planning among public listed companies in Malaysia. In this regard, the effect of auditor size, auditor opinion and audit fees on aggressive tax planning was examined. The sample of the study i...

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Main Author:	Siti Nurba’yah, Abu Hassim
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	HJ4771.6 Income Tax Tax Returns. HJ Public Finance
Online Access:	https://etd.uum.edu.my/10781/1/s829355_01.pdf https://etd.uum.edu.my/10781/2/s829355_02.pdf
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id	my-uum-etd.10781
record_format	uketd_dc
spelling	my-uum-etd.107812023-11-26T08:09:17Z The relationship of auditor characteristics and aggressive tax planning among public listed companies in Malaysia 2023 Siti Nurba’yah, Abu Hassim Amran, Noor Afza College of Business (COB) College of Business HJ4771.6 Income Tax. Tax Returns. HJ Public Finance This study objective is to investigate the relationship between auditor characteristics and aggressive tax planning among public listed companies in Malaysia. In this regard, the effect of auditor size, auditor opinion and audit fees on aggressive tax planning was examined. The sample of the study includes 220 listed companies in the Bursa Malaysia. The period of study was three years from 2017 to 2019 whilst firm size, leverage, and return on assets are the control variables used. The results of this research were determined in three hypotheses. The three hypotheses that explore the relationship between auditors’ characteristic with aggressive tax planning were not confirmed. But the results showed a significant relationship between the leverage and return on assets with aggressive tax planning which support Hoffman's tax planning theory where corporations seek to reduce the tax burden by using loans that increase debt burden and reduce profit revenue. Tax authorities should focus more on leverage and return on assets to identify aggressive tax planning, as this study shows a significant relationship between both variables. This study also has limitations, such as using public listed companies in Bursa Malaysia and therefore it is not applicable to other countries' institutional systems. Results are dependent on how accurately the proxies reflect effective tax rates, and the impacts of the auditor's connections with the management of the companies were not examined. 2023 Thesis https://etd.uum.edu.my/10781/ https://etd.uum.edu.my/10781/1/s829355_01.pdf text eng 2026-03-01 staffonly https://etd.uum.edu.my/10781/2/s829355_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Amran, Noor Afza
topic	HJ4771.6 Income Tax Tax Returns. HJ Public Finance
spellingShingle	HJ4771.6 Income Tax Tax Returns. HJ Public Finance Siti Nurba’yah, Abu Hassim The relationship of auditor characteristics and aggressive tax planning among public listed companies in Malaysia
description	This study objective is to investigate the relationship between auditor characteristics and aggressive tax planning among public listed companies in Malaysia. In this regard, the effect of auditor size, auditor opinion and audit fees on aggressive tax planning was examined. The sample of the study includes 220 listed companies in the Bursa Malaysia. The period of study was three years from 2017 to 2019 whilst firm size, leverage, and return on assets are the control variables used. The results of this research were determined in three hypotheses. The three hypotheses that explore the relationship between auditors’ characteristic with aggressive tax planning were not confirmed. But the results showed a significant relationship between the leverage and return on assets with aggressive tax planning which support Hoffman's tax planning theory where corporations seek to reduce the tax burden by using loans that increase debt burden and reduce profit revenue. Tax authorities should focus more on leverage and return on assets to identify aggressive tax planning, as this study shows a significant relationship between both variables. This study also has limitations, such as using public listed companies in Bursa Malaysia and therefore it is not applicable to other countries' institutional systems. Results are dependent on how accurately the proxies reflect effective tax rates, and the impacts of the auditor's connections with the management of the companies were not examined.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Siti Nurba’yah, Abu Hassim
author_facet	Siti Nurba’yah, Abu Hassim
author_sort	Siti Nurba’yah, Abu Hassim
title	The relationship of auditor characteristics and aggressive tax planning among public listed companies in Malaysia
title_short	The relationship of auditor characteristics and aggressive tax planning among public listed companies in Malaysia
title_full	The relationship of auditor characteristics and aggressive tax planning among public listed companies in Malaysia
title_fullStr	The relationship of auditor characteristics and aggressive tax planning among public listed companies in Malaysia
title_full_unstemmed	The relationship of auditor characteristics and aggressive tax planning among public listed companies in Malaysia
title_sort	relationship of auditor characteristics and aggressive tax planning among public listed companies in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2023
url	https://etd.uum.edu.my/10781/1/s829355_01.pdf https://etd.uum.edu.my/10781/2/s829355_02.pdf
_version_	1783729431101046784

The relationship of auditor characteristics and aggressive tax planning among public listed companies in Malaysia

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