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Climate Change Mitigation and Tax Planning: A Panel Evidence of Malaysian List Companies

Author

Listed:
  • You, Hui Wei

    (Faculty of Economics and Business Universiti Malaysia Sarawak Kota Samarahan 94300 Sarawak MALAYSIA)

  • Brahmana, Rayenda Khresna

    (Faculty of Economics and Business Universiti Malaysia Sarawak Kota Samarahan 94300 Sarawak MALAYSIA)

Abstract

This research aims to examine the relationship between climate change mitigation (CCM) and tax planning in Malaysian. 248 listed companies and employing OLS with robust standard errors from six non-financial industries were examined from 2008 to 2014. The findings indicate a significant relationship between climate change mitigation and tax planning. Furthermore, it is observed that climate change mitigation has contributed negatively to tax planning. It shows that companies in Malaysian market use climate change mitigation in planning their taxation matter.

Suggested Citation

  • You, Hui Wei & Brahmana, Rayenda Khresna, 2017. "Climate Change Mitigation and Tax Planning: A Panel Evidence of Malaysian List Companies," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, vol. 51(2), pages 169-176.
    • Handle: RePEc:ukm:jlekon:v:51:y:2017:i:2:p:169-176
    DOI: http://dx.doi.org/10.17576/JEM-2017-5001-14
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    References listed on IDEAS

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    Keywords

    Climate-change Mitigation; Tax Planning;

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