Wahab, Noorsakinah Abdul and Mustapha, Mohd Zulkhairi and Rahin, Nurliana Md (2022) CSR and tax avoidance: Are they related? A perspective of neo-institutional theory in emerging economy Malaysia. Journal of Asia-Pacific Business, 23 (4). 360 -384. ISSN 1059-9231, DOI https://doi.org/10.1080/10599231.2022.2145628.
Full text not available from this repository.Abstract
Grounded on the Neo-institutional theory, this paper investigates the relationship between corporate social responsibility (CSR) decoupling and tax avoidance in three CSR dimensions, particularly community, employee, and environment. A sample of 52 Malaysian listed companies for the financial years of 2009 to 2019 provides evidence that overall, CSR and tax are unrelated except for community CSR. The finding implies that companies do not view avoiding tax as immoral, lending credence to the belief that the relationship between CSR and tax is complex subject than mere ethical issue. © 2022 Taylor & Francis Group, LLC.
| Item Type: | Article |
|---|---|
| Funders: | None |
| Uncontrolled Keywords: | Malaysia; Corporate social responsibility; Ethics; Tax system |
| Subjects: | H Social Sciences > HF Commerce > Business |
| Divisions: | Faculty of Business and Economics > Department of Accounting |
| Depositing User: | Ms. Juhaida Abd Rahim |
| Date Deposited: | 27 Oct 2023 05:31 |
| Last Modified: | 27 Oct 2023 05:31 |
| URI: | http://eprints.um.edu.my/id/eprint/43695 |
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