Corporate tax avoidance during Covid-19 pandemic : A study on public listed in Malaysia
The main purpose of this study is to examine the impact of Company Size, Return on Assets (ROA), Capital Intensity (CAPR), Debt to Asset Ratio (DAR), Female Directors, and Company Age on Tax Avoidance in Bursa Malaysia's Public Listed Companies. Quantitative approach was adopted in this researc...
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2023
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| Online Access: | https://etd.uum.edu.my/11399/1/s829341_01.pdf https://etd.uum.edu.my/11399/2/s829341_02.pdf |
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my-uum-etd.113992024-10-29T05:32:28Z Corporate tax avoidance during Covid-19 pandemic : A study on public listed in Malaysia 2023 Chik Mun, Keen Abdul Hamid, Fathilatul Zakimi College of Business (COB) Collage of Business HJ4771.6 Income Tax. Tax Returns. The main purpose of this study is to examine the impact of Company Size, Return on Assets (ROA), Capital Intensity (CAPR), Debt to Asset Ratio (DAR), Female Directors, and Company Age on Tax Avoidance in Bursa Malaysia's Public Listed Companies. Quantitative approach was adopted in this research. The sample selected based on top 30 and bottom 30 by market capitalization on the Main Board of Bursa Malaysia as at December 31, 2022. Based the results of study, it concluded Company size, Return On assets and Capital Intensity have significant impact on tax avoidance at 99%. It revealed Female Director has significant impact on tax avoidance at 95%. Whereas, Debt to Asset Ratio and Company Age do not have significant influence on tax avoidance. 2023 Thesis https://etd.uum.edu.my/11399/ https://etd.uum.edu.my/11399/1/s829341_01.pdf text eng 2026-09-14 staffonly https://etd.uum.edu.my/11399/2/s829341_02.pdf text eng public other masters Universiti Utara Malaysia |
| institution |
Universiti Utara Malaysia |
| collection |
UUM ETD |
| language |
eng eng |
| advisor |
Abdul Hamid, Fathilatul Zakimi |
| topic |
HJ4771.6 Income Tax Tax Returns. |
| spellingShingle |
HJ4771.6 Income Tax Tax Returns. Chik Mun, Keen Corporate tax avoidance during Covid-19 pandemic : A study on public listed in Malaysia |
| description |
The main purpose of this study is to examine the impact of Company Size, Return on Assets (ROA), Capital Intensity (CAPR), Debt to Asset Ratio (DAR), Female Directors, and Company Age on Tax Avoidance in Bursa Malaysia's Public Listed Companies. Quantitative approach was adopted in this research. The sample selected based on top 30 and bottom 30 by market capitalization on the Main Board of Bursa Malaysia as at December 31, 2022. Based the results of study, it concluded Company size, Return On assets and Capital Intensity have significant impact on tax avoidance at 99%. It revealed Female Director has significant impact on tax avoidance at 95%. Whereas, Debt to Asset Ratio and Company Age do not have significant influence on tax avoidance. |
| format |
Thesis |
| qualification_name |
other |
| qualification_level |
Master's degree |
| author |
Chik Mun, Keen |
| author_facet |
Chik Mun, Keen |
| author_sort |
Chik Mun, Keen |
| title |
Corporate tax avoidance during Covid-19 pandemic : A study on public listed in Malaysia |
| title_short |
Corporate tax avoidance during Covid-19 pandemic : A study on public listed in Malaysia |
| title_full |
Corporate tax avoidance during Covid-19 pandemic : A study on public listed in Malaysia |
| title_fullStr |
Corporate tax avoidance during Covid-19 pandemic : A study on public listed in Malaysia |
| title_full_unstemmed |
Corporate tax avoidance during Covid-19 pandemic : A study on public listed in Malaysia |
| title_sort |
corporate tax avoidance during covid-19 pandemic : a study on public listed in malaysia |
| granting_institution |
Universiti Utara Malaysia |
| granting_department |
College of Business (COB) |
| publishDate |
2023 |
| url |
https://etd.uum.edu.my/11399/1/s829341_01.pdf https://etd.uum.edu.my/11399/2/s829341_02.pdf |
| _version_ |
1818647169469513728 |