No abstract

In many countries, most of the government relies heavily on tax revenue to finance the government expenditures. In Malaysia, 78.8% of the source of revenue is from tax revenue and mainly contributed by the corporate income tax. The past literature has documented that good corporate governance could increase the firm's performances as well as tax compliance. Malaysia has published its own code of corporate governance in March 2000 and was revised in 2007, 2011 and 2012. Recently, in April 2016, the Security Commission released the recommended MCCG 2016. Thus, judging from the importance of maintaining tax collection, this paper aims to examine the importance of corporate governance in ensuring tax compliance among public listed companies in Malaysia. This study finds that corporate governance does influence tax compliance and multiple directorships is the most significant in influencing tax compliance.

Non-financial information such as environmental, social, and governance (hereafter ESG) issues are becoming important as financial data. There has been a series of organizational failures and controversies about corporate governance, which have raised questions about the capabilities of management and ethical behaviour on the business's level of transparency. Even factors that influence or detract from an ESG score are becoming increasingly relevant to consider. Therefore, this study aims to investigate the relationship between board characteristics and ESG score in Malaysian listed firms. In particular, this study examines four important board charactristics; board size, board independence, tenure, and board diversity on ESG score. Using 165 firm-year observations from 2017 to 2019, the findings reveal that the board independence is significantly positively associated with ESG scores. Other board characteristics; board size, tenure and board diversity, however, is not associated with ESG score. Several control variables, namely firm size, profitability, and leverage have been considered in the study, and it found that all control variables have a significant impact on ESG scores. This study contributes to the governance and ESG literature in the developing countries byhighlighting the effect of board characteristics on firm's ESG scores.

No abstract

We present a mobile-based navigation system with the emphasis on the pedestrian navigation for Hospital Kuala Lumpur (henceforth, HKL) named as HKLNS. This practical research aimed to provide support and help for the people who come to the HKL. Despite having signages, layouts and other types of guidance to help them navigate, they might not be sure their current location and the destination’s paths. By using the OpenStreetMap (OSM) and Graphhopper API as a solution, it managed to help people to navigate the surrounding of the HKL. The findings showed that users were able to know their current location and the system generated the shortest pedestrian paths to the desired location using both mappings. The functionality testing and experimental results surrounding HKL demonstrated the effectiveness of this approach. The HKLNS was reliable based on the functionality and validation testing conducted towards 5 respondents with 5 different case study, in which it manage to reduce more than 50% time taken with the t-test result of 0.00041 (p0.05), indicated that the system was accepted.