Government-linked investment companies' shareholdings and tax aggressiveness / Rahayu Abdul Rahman... [et al.]

• Main Authors: Abdul Rahman, Rahayu (Author), Mahmud, Nur Farizan Mazhani (Author), Zaini, Naimah (Author), Meor Zawawi, Maizura (Author)
• Format: Book
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA (UiTM), 2018-12.
• Subjects: Article; PeerReviewed
• Online Access: Link Metadata

The purpose of this study is to investigate the impact of government institutional shareholdings via government-linked investment companies (GLICs) on tax aggressiveness strategies of Malaysian government-linked companies (GLCs). This study uses effective taxes rate (ETR) and tax paid to operating c...