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Keywords: Permanent differences
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Journal Articles
The effect of components of tax saving on tax disclosure: A panel data approach in Malaysian listed companies
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2019) 31 (4): 574–601.
Published: 04 November 2019
...Mahfoudh Hussein Mgammal Purpose The purpose of this study is to examine the impact of tax planning (TP), which measured by the component of tax saving (TS), namely, permanent differences (PDs), temporary differences (TDF), foreign tax rates (FTRs) differentials and tax losses (TLOS) on tax...
