Case study : The correlation between tax disclosures with the level of acceptance of tax governance in Malaysia

• Main Author: Ang Khai, Jiun
• Format: Thesis
• Language: English; English
• Published: 2023
• Subjects: HJ4771.6 Income Tax. Tax Returns.
• Online Access: https://etd.uum.edu.my/11397/1/s829340_01.pdf; https://etd.uum.edu.my/11397/2/s829340_02.pdf; https://etd.uum.edu.my/11397/

Due to the introduction of Tax Corporate Governance Framework, it has widen up the corporate governance scope for a company. It is because the stakeholders will consider the compliance of tax governance crucial which can affect the reputation and financial performance of the company in the long run. There has been limited research which study the correlation between tax disclosure and the level of acceptance of tax governance in Malaysian companies. Thus, this research paper used the quantitative methodology and content analysis to analyse the top 30 listed companies in Malaysia. The research into the level of tax transparency, which pertains to the TCGF, involves three key steps. The comparisons are segregated into three categories, high, mid and low level of tax transparency. From the results, stakeholders would have a better comprehensions regarding tax disclosure items of each companies. Further in depth studies should be conducted as tax strategy evaluation could contribute to tax fairness and responsible tax practices for companies. Lastly, all this collective effort may potentially influence tax policy discussions and regulatory changes towards more sustainable tax practices