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• W2546132912 abstract "AbstractTax gap measures differences between tax theoretically due and tax actually paid. Researchers and authority attribute tax gap as a measure of tax planning. At a firm level, the measure is often referred to book-tax difference (BTD), which has been utilised by researchers as a measure of tax planning given the unavailability of tax return data. In line with tax gap, BTD measures the extent taxable income deviates from the accounting income. As multinational companies (MNC) have more opportunities to effectively avoid tax than the domestic-only companies, it is hypothesised that the MNC’s permanent component of BTD (PD) differs significantly from the temporary component (TD). The sample is Bursa Malaysia-listed MNC and the data are drawn from Datastream and annual reports. Using a direct consistency test, this study reports the behaviour of BTD and its main components, PD and TD, over 2008–2014. To investigate whether BTD can be explained by firm-specific, the data are also analysed using panel regr..." @default.
• W2546132912 created "2016-11-04" @default.
• W2546132912 creator A5017536350 @default.
• W2546132912 date "2016-10-26" @default.
• W2546132912 modified "2023-09-22" @default.
• W2546132912 title "Malaysian multinational companies (MNC): Permanent and temporary nature of tax planning" @default.
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• W2546132912 doi "https://doi.org/10.1080/23311975.2016.1248644" @default.
• W2546132912 hasPublicationYear "2016" @default.
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