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Corporate Social Responsibility (CSR) Disclosure and Tax Planning: A Study on Malaysian Listed Companies

Author

Listed:
  • Mohd Waliuddin Mohd Razali
  • Shantny Sandimalai
  • Damien Iung Yau Lee
  • Janifer Lunyai

Abstract

CSR Disclosure is widely practiced for effective decision making and top management of tax planning in a business. The main objective of this research is to determine the CSR disclosure influence on tax planning in Malaysia listed companies as well as examine the relationship between tax planning and other factors influencing such as profitability, company size, leverage, effective tax rate (ETR) and book tax differences (BTDs). A sample of 557 companies from Malaysia’s listed companies for the period of 2014 to 2016 was collected and analysed. After controlling such as profitability, company size and leverage the regression results display tax planning has positive relationship respectively in BTDs. The first impact of polices makers is companies may use CSR activities to avoid negative impact irresponsibility engaging tax planning. Second, tax incentives given to public companies reduce Malaysia’s government burden to support the public and promote companies’ growth.

Suggested Citation

  • Mohd Waliuddin Mohd Razali & Shantny Sandimalai & Damien Iung Yau Lee & Janifer Lunyai, 2022. "Corporate Social Responsibility (CSR) Disclosure and Tax Planning: A Study on Malaysian Listed Companies," International Business Research, Canadian Center of Science and Education, vol. 15(10), pages 1-30, October.
    • Handle: RePEc:ibn:ibrjnl:v:15:y:2022:i:10:p:30
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    References listed on IDEAS

    as
    1. Thomas M. Zellweger & Franz W. Kellermanns & James J. Chrisman & Jess H. Chua, 2012. "Family Control and Family Firm Valuation by Family CEOs: The Importance of Intentions for Transgenerational Control," Organization Science, INFORMS, vol. 23(3), pages 851-868, June.
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    Cited by:

    1. Mohd Tarmizi Ibrahim & Mohd Mas Rizat Abdul Latif & Mohd Amran Mahat & Muhammad Mukhlis Abdul Fatah, 2026. "ESG Integration and Tax Governance in Malaysia: A Systematic Review of Environmental Regulations, Corporate Governance, and Social Responsibility," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 10(4), pages 8305-8319, April.

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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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