Tax Planning and Firm Value: Evidence from Malaysia

Razali, Mohd Waliuddin Mohd; Ghazali, Siti Shahfina; Lunyai, Janifer; Hwang, Josephine Yau Tan

doi:10.6007/ijarbss/v8-i11/4896

Cited by 21 publications

(23 citation statements)

References 17 publications

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“…The research showed that effective tax rates positively and significantly affected firm value. Razali et al (2018) investigated the effect of tax planning on firm value by using a sample of 387 firms listed in Bursa Malaysia from 2014 to 2016, and confirmed that the effective tax rate positively linked to firm value.…”

Section: Literature Reviews and Hypotheses Developmentmentioning

confidence: 85%

Tax Planning and Firm Value: The Case of Companies with Different State Ownership in Vietnam

Nguyеn

2022

JEECAR

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The purpose of this paper is to examine the effect of tax planning on company value of listed companies in Vietnam, using the secondary data from audited financial reporting and other statistical documents of 513 non-financial companies in the period of 2015 – 2019. According to GLS, the research result shows that the tax planning has a positive effect on company value. In addition, state ownership, capital intensive and company size are control variables having a positive impact on firm value, but financial leverage is not. The findings suggest that financial managers should apply SAVANT framework and concentrate on fixed assets allocation and tax benefit of company size instead of leverage or high state ownership.

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Section: Literature Reviews and Hypotheses Developmentmentioning

confidence: 85%

Tax Planning and Firm Value: The Case of Companies with Different State Ownership in Vietnam

Nguyеn

2022

JEECAR

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“…The results contradict the findings of De Jong et al (2011) and Gonzales (2013) revealed that debt positively influences the value of a company. Oeta, et al (2019), Timothy, et al (2020), Izevbekhai & Odion (2018); Razali, et al (2018) findings suggest a negative insignificant relationship between financial leverage and value of a firm.…”

Section: Discussion Of Findingsmentioning

confidence: 99%

Integrated Reporting Disclosures and Firm Value of Listed Insurance Companies in Nigeria

E.¹,

Onowu²

2021

African Journal of Accounting and Financial Research

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This study empirically investigated integrated reporting and corporate financial performance of listed insurance companies in Nigeria for the period 2010 to 2019. The study employed ex post facto and correlational research design. The sample size of the study consisted of insurance firms listed on the Nigerian Stock Exchange. The data for the study was obtained from the published annual financial statements of the sampled insurance companies and descriptive statistics, diagnostic test, unit root test, was used for data analysis while multiple regression analysis for the test of hypotheses. The result from the regression analysis revealed that integrated reporting positively and significantly affects the corporate financial performance of listed insurance firms in Nigeria. Also the control variables of debt, liquidity, corporate size and risk suggested both negative and positive significant influence on corporate financial performance of listed insurance firms in Nigeria. The paper concluded that integrated reporting affects the corporate financial performance of listed insurance companies in Nigeria. Therefore, the paper recommends amongst others that the Financial Reporting Council of Nigeria (FRCN) should make the adoption of integrated reporting compulsory across companies listed on the Nigerian Stock Exchange in a bid to improve the relationship between integrated reporting and financial performance of firms.

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“…Variabel independen tingkat penghindaran pajak dihitung dengan BTD. Perhitungan selisih laba akuntansi dan fiskal dibagi total aset (Razali et al, 2018). Variabel mediasi yang digunakan yaitu biaya agensi, dihitung dengan penjualan dibagi total aset, untuk melihat seberapa baik perusahaan menggunakan asetnya.…”

Section: Metodologi Penelitianunclassified

“…positif yang mana artinya bahwa dengan menghindari pajak akan meningkatkan nilai perusahaan nilai perusahaan tersebut. Lalu penelitian lainnya Razali et al (2018) dengan data di Malaysia menunjukkan bahwa dengan 2 proxy berbeda untuk menghitung penghindaran pajak menghasilkan hasil yang berbeda.…”

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Pengaruh Tingkat Penghindaran Pajak terhadap Nilai Perusahaan dengan Biaya Agensi sebagai Variable Mediasi

Ariska

2021

JMBK

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This study aims to analyze and determine the effect of tax avoidance rate on the value of the firm and agency cost as a mediation in manufacturing industry’s companies that listed in BEI in 2015-2019. With purposive sampling, the researcher found 45 companies matched with the research. The researcher used Path Analysis and regression for hypothesis test and found the result that tax avoidance is significant to firm value and agency cost, agency cost is significant to firm value, and mediation in partial relationship between tax rate avoidance and firm value. Penelitian ini bertujuan untuk mengetahui pengaruh dari tingkat penghindaran pajak terhadap nilai perusahaan dan biaya agensi sebagai mediasinya dalam perusahaan industri manufaktur yang terdaftar di BEI tahun 2015-2019. Dengan menggunakan purposive sampling, didapatkan 45 perusahaan yang tepat untuk penelitian ini. Peneliti menggunakan metode analisis jalur dan regresi untuk pengujian hipotesis. Hasilnya adalah tingkat penghindaran pajak signifikan terhadap nilai perusahaan dan biaya agensi. Biaya agensi juga signifikan terhadap nilai perusahaan dan memediasi secara parsial hubungan antara tingkat penghindaran pajak dan nilai perusahaan.

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Tax Planning and Firm Value: Evidence from Malaysia

Cited by 21 publications

References 17 publications

Tax Planning and Firm Value: The Case of Companies with Different State Ownership in Vietnam

Tax Planning and Firm Value: The Case of Companies with Different State Ownership in Vietnam

Integrated Reporting Disclosures and Firm Value of Listed Insurance Companies in Nigeria

Pengaruh Tingkat Penghindaran Pajak terhadap Nilai Perusahaan dengan Biaya Agensi sebagai Variable Mediasi

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