The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.]

The purpose of this study is to determine the relationship of tax rates and corporate capital investment behavior. In addition, this study seeks to investigate the influence of tax rates reductions on capital investment. A total of 120 companies were selected as the sample. The findings demonstrated...

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Main Authors:	Abdul Wahab, Nor Shaipah, Aripin, Norhani, Md Idris, Kamil
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI) & Faculty of Accountancy 2007
Online Access:	http://ir.uitm.edu.my/id/eprint/283/ http://ir.uitm.edu.my/id/eprint/283/1/AJ_NOR%20SHAIPAH%20ABDUL%20WAHAB%20MAR%2007.pdf

id	uitm-283
recordtype	eprints
spelling	uitm-2832017-10-25T07:18:11Z http://ir.uitm.edu.my/id/eprint/283/ The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.] Abdul Wahab, Nor Shaipah Aripin, Norhani Md Idris, Kamil The purpose of this study is to determine the relationship of tax rates and corporate capital investment behavior. In addition, this study seeks to investigate the influence of tax rates reductions on capital investment. A total of 120 companies were selected as the sample. The findings demonstrated that there are significant negative associations between corporate tax rate and non-resident individual tax rate reduction with corporate capital investment. In addition, the results revealed the significant influence of market-to-book equity ratio and lagged investment on capital investment. With respect to industry classification, property and plantation industries are found to be significant and negatively associated with capital investment. This research would be useful to the authorities in determining the implication of tax rate reduction on capital investment, which in turn will reflect the overall economy. Accounting Research Institute (ARI) & Faculty of Accountancy 2007-06 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/283/1/AJ_NOR%20SHAIPAH%20ABDUL%20WAHAB%20MAR%2007.pdf Abdul Wahab, Nor Shaipah and Aripin, Norhani and Md Idris, Kamil (2007) The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.]. Malaysian Accounting Review, 6 (1). pp. 45-64. ISSN 1675-4077
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
description	The purpose of this study is to determine the relationship of tax rates and corporate capital investment behavior. In addition, this study seeks to investigate the influence of tax rates reductions on capital investment. A total of 120 companies were selected as the sample. The findings demonstrated that there are significant negative associations between corporate tax rate and non-resident individual tax rate reduction with corporate capital investment. In addition, the results revealed the significant influence of market-to-book equity ratio and lagged investment on capital investment. With respect to industry classification, property and plantation industries are found to be significant and negatively associated with capital investment. This research would be useful to the authorities in determining the implication of tax rate reduction on capital investment, which in turn will reflect the overall economy.
format	Article
author	Abdul Wahab, Nor Shaipah Aripin, Norhani Md Idris, Kamil
spellingShingle	Abdul Wahab, Nor Shaipah Aripin, Norhani Md Idris, Kamil The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.]
author_facet	Abdul Wahab, Nor Shaipah Aripin, Norhani Md Idris, Kamil
author_sort	Abdul Wahab, Nor Shaipah
title	The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.]
title_short	The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.]
title_full	The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.]
title_fullStr	The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.]
title_full_unstemmed	The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.]
title_sort	implication of tax rates on corporate capital investment / nor shaipah abdul wahab... [et al.]
publisher	Accounting Research Institute (ARI) & Faculty of Accountancy
publishDate	2007
url	http://ir.uitm.edu.my/id/eprint/283/ http://ir.uitm.edu.my/id/eprint/283/1/AJ_NOR%20SHAIPAH%20ABDUL%20WAHAB%20MAR%2007.pdf
first_indexed	2023-09-18T22:44:22Z
last_indexed	2023-09-18T22:44:22Z
_version_	1777417125805162496

The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.]

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