Family businesses ownership and tax planning
List of Authors
  • Asmahani Mohd Hanapi , Norhidayah Mohd Salleh

Keyword
  • Family Businesses, Businesses Ownership, Tax Planning

Abstract
  • This study aims to examine the relationship between family businesses ownership and tax planning. Tax-related differences exist between family businesses and non-family businesses. To the best of the researcher’s knowledge, prior research has primarily concentrated on industrialized nations, and developing regions such as Asia, particularly Malaysia, have gotten relatively little attention. It is still unknown to what degree the findings of their analysis may be applied in other nations. In order to assess family businesses ownership as a crucial and rational decision-making factor in Malaysia, this research will relate it to tax planning. Representatives from the following nine industries are included in the study sample: manufacturing, consumer products, real estate, plantations, finance, technology, building and construction, and REITs. After excluding organizations that did not submit annual reports in 2021 or 2022 and businesses whose websites were under maintenance during the data-collecting period, businesses from a variety of businesses sectors were chosen to establish a suitable study sample. By presenting this study, the researcher contributes to the body of knowledge by offering more guidance for the study's objective, which is to study the relationship between family businesses ownership and tax planning.

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