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All Journal Indonesian Journal of Sustainability Accounting and Management
Noor Emilina Mohd Nasir
Faculty of Accountancy, Universiti Teknologi MARA, Terengganu, Malaysia

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Visualizing and Mapping Two Decades of Literature on Corporate Tax: A Bibliometric Analysis Noor Emilina Mohd Nasir; Najihah Marha Yaacob; Norfadzilah Rashid; Siti Nurhazwani Kamarudin
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 1 (2023): June 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i1.749

Abstract

This study aims to identify and present current trends in worldwide research on corporate taxation using bibliometric methods. A comprehensive search was conducted in the Scopus database for all publications in the field of corporate tax research from 2003 to 2022. The bibliographic profiles were used for further searches on corporate tax, which included 813 scholarly articles recorded in the Scopus database through August 2022. In addition, Harzing’s Publish or Perish software was used to analyze the citation profiles. In a final step, VOSviewer software was used to visualize and map research outputs using bibliometric networks. The results show an increasing research trend in the field of corporate taxes. One of the main keywords in this area was tax avoidance. The study contributes to the existing body of knowledge by providing a comprehensive analysis of research trends in corporate taxation published in the Scopus database for over two decades.
The Longitudinal Study of Measuring Corporate Tax Planning: Evidence from Industrial Product Companies Noor Emilina Mohd Nasir; Siti Nurhazwani Kamarudin; Norfadzilah Rashid; Najihah Marha Yaacob
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. S1 (2023): Special Issue
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7s1.877

Abstract

This paper examines the extent of corporate tax planning undertaken by a sample of 43 Malaysian-listed industrial companies during the period from 2000 to 2020. This longitudinal study covers the period of tax and accounting reform in Malaysia. Descriptive statistics and t-tests were conducted to examine the differences among variables. This paper contributes to the analysis of whether there is a significant difference between corporate tax planning and the impact of tax and accounting reform in the Malaysian environment over the past 20 years. The results show that there is a significant difference between the effective tax rate and the statutory tax rate. This observation suggests that the tax planning strategies adopted by firms have the potential to reduce the amount of tax payable. Further research is needed to identify the factors that have an impact on the remarkable discrepancy between the two variables. The results of this study suggest that firms are using efficient tax planning techniques resulting in significant tax savings.
Co-Authors Najihah Marha Yaacob Norfadzilah Rashid Siti Nurhazwani Kamarudin