Measuring tax aggressiveness using corporate governance mechanism / Roshidah Safeei
This study seeks to investigate tax aggressiveness in the top 100 Malaysian public limited companies using a corporate governance mechanism. In this study, the tax aggressiveness was proxied by the effective tax rate (ETR). The effective tax rate indicates a company’s efforts in reducing its tax pay...
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| Format: | Thesis |
| Language: | English |
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2013
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| Online Access: | http://ir.uitm.edu.my/id/eprint/18454/ http://ir.uitm.edu.my/id/eprint/18454/2/TM_ROSHIDAH%20SAFEEI%20AC%2013_5.pdf |