The implication of tax rates on corporate capital investment
The purpose of this study is to determine the relationship of tax rates and corporate capital investment behaviour. In addition, this study seeks to investigate the influence of tax rates reductions on capital investment. A total of 120 companies were selected as the sample. The findings demonstrate...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Malaysian Accountancy Research and Education Foundation
2007
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/1606/1/Nor_Shaipah_Abd_Wahab%2C%2C.pdf |
| _version_ | 1825739832572248064 |
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| author | Abdul Wahab, Nor Shaipah Aripin, Norhani Md. Idris, Kamil Che Ahmad, Ayoib |
| author_facet | Abdul Wahab, Nor Shaipah Aripin, Norhani Md. Idris, Kamil Che Ahmad, Ayoib |
| author_sort | Abdul Wahab, Nor Shaipah |
| collection | UUM |
| description | The purpose of this study is to determine the relationship of tax rates and corporate capital investment behaviour. In addition, this study seeks to investigate the influence of tax rates reductions on capital investment. A total of 120 companies were selected as the sample. The findings demonstrated that there are significant negative associations between corporate tax rate and non-resident individual tax rate reduction with corporate capital investment.In addition, the results revealed the significant influence of market-to-book equity ratio and lagged investment on capital investment. With respect to industry classification, property and plantation industries are found to be significant and negatively associated with capital investment. This research would be useful to the authorities in determining the implication of tax rate reduction on capital investment, which in turn will reflect the overall economy. |
| first_indexed | 2024-07-04T05:16:22Z |
| format | Article |
| id | uum-1606 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:16:22Z |
| publishDate | 2007 |
| publisher | Malaysian Accountancy Research and Education Foundation |
| record_format | eprints |
| spelling | uum-16062016-04-26T07:23:15Z https://repo.uum.edu.my/id/eprint/1606/ The implication of tax rates on corporate capital investment Abdul Wahab, Nor Shaipah Aripin, Norhani Md. Idris, Kamil Che Ahmad, Ayoib HF5601 Accounting The purpose of this study is to determine the relationship of tax rates and corporate capital investment behaviour. In addition, this study seeks to investigate the influence of tax rates reductions on capital investment. A total of 120 companies were selected as the sample. The findings demonstrated that there are significant negative associations between corporate tax rate and non-resident individual tax rate reduction with corporate capital investment.In addition, the results revealed the significant influence of market-to-book equity ratio and lagged investment on capital investment. With respect to industry classification, property and plantation industries are found to be significant and negatively associated with capital investment. This research would be useful to the authorities in determining the implication of tax rate reduction on capital investment, which in turn will reflect the overall economy. Malaysian Accountancy Research and Education Foundation 2007 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/1606/1/Nor_Shaipah_Abd_Wahab%2C%2C.pdf Abdul Wahab, Nor Shaipah and Aripin, Norhani and Md. Idris, Kamil and Che Ahmad, Ayoib (2007) The implication of tax rates on corporate capital investment. Malaysian Accounting Review, 6 (1). pp. 45-64. ISSN 1675-4077 http://ari.uitm.edu.my/mar.html |
| spellingShingle | HF5601 Accounting Abdul Wahab, Nor Shaipah Aripin, Norhani Md. Idris, Kamil Che Ahmad, Ayoib The implication of tax rates on corporate capital investment |
| title | The implication of tax rates on corporate capital investment |
| title_full | The implication of tax rates on corporate capital investment |
| title_fullStr | The implication of tax rates on corporate capital investment |
| title_full_unstemmed | The implication of tax rates on corporate capital investment |
| title_short | The implication of tax rates on corporate capital investment |
| title_sort | implication of tax rates on corporate capital investment |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/1606/1/Nor_Shaipah_Abd_Wahab%2C%2C.pdf |
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