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Do industry affiliations affecting corporate tax avoidance in Malaysia?


Zainol Ariffin, Zaimah (2012) Do industry affiliations affecting corporate tax avoidance in Malaysia? In: International Conference on Management, Economics and Finance (ICMEF 2012), 15th - 16th October 2012, Hilton Hotel, Kuching, Sarawak, Malaysia.

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Abstract

Corporate tax avoidance studies have been addressed for a number of years within the developed market context, whereas corporate tax avoidance research for companies in developing countries is largely non-existent. Furthermore, prior studies of tax avoidance have stressed more individuals’ behavior rather than corporations’. Industry affiliations might be a potential explanation of tax avoidance activity as this action may also depend on the sensitivity of certain industries. The objective of the study is to examine the importance of industry affiliations as possible contributions of corporate tax avoidance mechanism. This study document the link between industry affiliations and corporate tax avoidance in an emerging market. This study tests the relationship by using a cross-sectional-time series valuation using panel data analyses which is Tobit estimations. The results confirm the importance of industry differences in explaining corporate tax avoidance activity.

Item Type: Conference or Workshop Item (Paper)
Additional Information: ISBN: 978-967-5705-09-0
Uncontrolled Keywords: Corporate tax avoidance, industry affiliation, tax incentives.
Subjects: H Social Sciences > HJ Public Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Zaimah Zainol Ariffin
Date Deposited: 23 Oct 2014 01:59
Last Modified: 21 Apr 2016 03:39
URI: http://repo.uum.edu.my/id/eprint/12340

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