• DocumentCode
    2441733
  • Title

    Corporate governance and tax compliance

  • Author

    Amin, Samsuddin Mohd ; Noor, Rohaya Md ; Mastuki, Nor Azam ; Ambali, Abdul Rauf

  • Author_Institution
    Univ. Teknol. Mara, Shah Alam, Malaysia
  • fYear
    2011
  • fDate
    25-28 Sept. 2011
  • Firstpage
    117
  • Lastpage
    122
  • Abstract
    This study has provided empirical evidence where the corporate tax compliance does have a significant relationship with corporate governance mechanisms. The study covered the period of pre MCCG (Malaysian Code on Corporate Governance) revision (2005 to 2006) and post MCCG revision (2007 to 2008). The statistical results reveal that MCCG does influence a constructive impact on the level of corporate tax compliance in Malaysia. Although the efforts of establishing MCCG and strengthening the code by the MCCG revision in year 2007 was not embrace directly to increase the level of corporate tax compliance. But, this study has successfully provided empirical evidence where the corporate tax compliance does have a significant relationship with corporate governance mechanisms. The findings of this study will give another angle of deliberation to the corporate governance interests´ as well as the corporate taxation.
  • Keywords
    organisational aspects; taxation; MCCG; Malaysian code on corporate governance; corporate governance; corporate tax compliance; corporate taxation; Companies; Correlation; Economics; Finance; Government; Planning; Regression analysis; Corporate governance; tax compliance;
  • fLanguage
    English
  • Publisher
    ieee
  • Conference_Titel
    Business, Engineering and Industrial Applications (ISBEIA), 2011 IEEE Symposium on
  • Conference_Location
    Langkawi
  • Print_ISBN
    978-1-4577-1548-8
  • Type

    conf

  • DOI
    10.1109/ISBEIA.2011.6088786
  • Filename
    6088786