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Jurnal Ekonomi Malaysia

51 (2) 2017 169 – 176

Climate Change Mitigation and Tax Planning: A Panel Evidence of Malaysian List Companies
Mitigasi Perubahan Iklim dan Perancangan Cukai: Bukti Panel daripada Syarikat Tersenarai di Malaysia

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

feiyu92you@hotmail.com

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

raye_brahm@yahoo.com

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.

Keywords

Climate-change Mitigation; Tax Planning
http://dx.doi.org/10.17576/JEM-2017-5001-14
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You, , & Brahmana, (2017). Climate Change Mitigation and Tax Planning: A Panel Evidence of Malaysian List Companies. Jurnal Ekonomi Malaysia, 51(2), 169–176. http://dx.doi.org/10.17576/JEM-2017-5001-14

@article{you2017climate,
  title={Climate Change Mitigation and Tax Planning: A Panel Evidence of Malaysian List Companies},
  author={You, Hui Wei and Brahmana, Rayenda Khresna},
  journal={Jurnal Ekonomi Malaysia},
  volume={51},
  number={2},
  pages={169—176},
 

year={2017},
}

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