Single tier tax system: analysis of company dividend payouts
The aim of this paper is to analyze company dividend payouts from two observation periods; during transitional period of STT (2008-2013) and after the compulsory effects of STT (2014-2015). Therefore, three research questions need to be tested. Firstly, whether a company pays higher dividend during...
| Main Authors: | Ismail, Ida Suriya, Palil, Mohd Rizal, Ramli, Rosiati, Che Abdul Rahman, Mara Ridhuan, Mohd Saat, Nur Ashikin |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Faculty of Economics and Management, Universiti Putra Malaysia
2017
|
| Online Access: | http://psasir.upm.edu.my/id/eprint/63227/ http://psasir.upm.edu.my/id/eprint/63227/1/Single%20Tier%20Tax%20System%20Analysis%20of%20Company%20Dividend%20Payout.pdf |
Similar Items
Effects of dividend tax reform on dividend behavior : a clientele theory approach
by: Ida Suriya Ismail,, et al.
Published: (2018)
by: Ida Suriya Ismail,, et al.
Published: (2018)
Determinants of Dividend Payout Level in UK companies
by: Kong, Qingjia
Published: (2012)
by: Kong, Qingjia
Published: (2012)
Dividend tax cuts in the United States and single-tier tax regime in Malaysia: share price reactions to tax policy changes
by: Selamat, Aslam, et al.
Published: (2012)
by: Selamat, Aslam, et al.
Published: (2012)
Gender diversity and dividend payout
by: Kok, Yong Le
Published: (2019)
by: Kok, Yong Le
Published: (2019)
Dividend tax cuts in the United States and single-tier tax regime in Malaysia: share price reactions to tax policy changes
by: Selamat, Aslam, et al.
Published: (2012)
by: Selamat, Aslam, et al.
Published: (2012)
CEO Overconfidence and Dividend Payout Policy
by: Liu, Shijie
Published: (2022)
by: Liu, Shijie
Published: (2022)
Determinants of dividend payout: a study on Malaysian companies / Norhafila Norashikin
by: Norashikin, Norhafila
Published: (2007)
by: Norashikin, Norhafila
Published: (2007)
Managerial Entrenchment And Dividend
Payout Policy Of Malaysian Public Listed
Companies
by: Zakaria, Zuriawati
Published: (2014)
by: Zakaria, Zuriawati
Published: (2014)
Stock liquidity and dividend payouts in the emerging markets
by: Bakri, Mohd Ashari
Published: (2020)
by: Bakri, Mohd Ashari
Published: (2020)
Pyramidal firms and dividend payout announcement in Indonesia
by: Amin Noordin, Bany Ariffin, et al.
Published: (2010)
by: Amin Noordin, Bany Ariffin, et al.
Published: (2010)
The influence of ownership structure and board structure on Malaysia companies dividend payout rate
by: Chiew, Tien Tiam, et al.
Published: (2014)
by: Chiew, Tien Tiam, et al.
Published: (2014)
Dividend Smoothing and Determinants of Dividend Payout: Empirical Evidence from U.S.
by: Ye, Zhu
Published: (2012)
by: Ye, Zhu
Published: (2012)
Factors Influencing Dividend Payout Ratio in the Chinese Market
by: Zhang, Xu, et al.
Published: (2019)
by: Zhang, Xu, et al.
Published: (2019)
Political connections, institutional investors and dividend payouts in Malaysian
by: Cahaya, F., et al.
Published: (2015)
by: Cahaya, F., et al.
Published: (2015)
Political connections, institutional investors and dividend payouts in Malaysia
by: Benjamin, S., et al.
Published: (2016)
by: Benjamin, S., et al.
Published: (2016)
The determinants of dividend payout: evidence from the
Malaysian property market
by: Ong Chun, Lin, et al.
Published: (2018)
by: Ong Chun, Lin, et al.
Published: (2018)
Dividend policy and dividend payout: a case of industrial sector in Malaysia / Thohirah Zainun
by: Zainun, Thohirah
Published: (2009)
by: Zainun, Thohirah
Published: (2009)
Ownership Concentration, Dividend Payout and Firm Performance: The Case of Malaysia
by: Irene, Wei Kiong Ting, et al.
Published: (2017)
by: Irene, Wei Kiong Ting, et al.
Published: (2017)
The dividend payout policy - a study on Malaysian financial institutions
by: Hutagalung, S., et al.
Published: (2013)
by: Hutagalung, S., et al.
Published: (2013)
Shareholder’s political motive and corporate tax avoidance
by: Suryo Utomo,, et al.
Published: (2015)
by: Suryo Utomo,, et al.
Published: (2015)
How state ownership affects firms’ dividend payout: empirical evidence from Chinese listed companies
by: ZHANG, QING
Published: (2017)
by: ZHANG, QING
Published: (2017)
The influence of power of tax administrator on cognitive and affective tax attitude in Malaysia
by: Siti Fatimah Abdul Rashid,, et al.
Published: (2022)
by: Siti Fatimah Abdul Rashid,, et al.
Published: (2022)
Management Behaviour on Dividend Payouts: An Overview of the Spanish and British Quoted Corporations
by: Dominguez Munoz, Celia
Published: (2005)
by: Dominguez Munoz, Celia
Published: (2005)
Different levels of family ownership and dividend payout in the presence of growth opportunities
by: Irene, Wei Kiong Ting, et al.
Published: (2021)
by: Irene, Wei Kiong Ting, et al.
Published: (2021)
Dividend Payout Policy and Operating Performance at Kuala Lumpur Stock Exchange
by: Mohamad, Jais
Published: (2007)
by: Mohamad, Jais
Published: (2007)
Power and trust as factors influencing tax compliance
behavior in Malaysia
by: Sellywati Mohd Faizal,, et al.
Published: (2017)
by: Sellywati Mohd Faizal,, et al.
Published: (2017)
Board Gender Diversity and Dividend Payouts in the UK: A Differences-in-Differences Approach
by: Ashforth, Tyeler M.
Published: (2021)
by: Ashforth, Tyeler M.
Published: (2021)
Board Gender Diversity and Dividend Payouts in the UK: A Difference-in-Differences Approach
by: Ashforth, Tyeler M.
Published: (2021)
by: Ashforth, Tyeler M.
Published: (2021)
Determinants of dividend payout ratio: evidence from Malaysian public listed firms
by: Yong, Teck Mui, et al.
Published: (2016)
by: Yong, Teck Mui, et al.
Published: (2016)
Reaction towards change of tax policy: single-tier tax system in Malaysia / Nur Syafiqah Hussin
by: Hussin, Nur Syafiqah
Published: (2015)
by: Hussin, Nur Syafiqah
Published: (2015)
The Impacts of Corporate Governance and Dividend Payout Policy Toward Managerial Compensation: Evidence on Malaysia Top 100 Listed Companies.
by: Sew, Shin Soon, et al.
Published: (2016)
by: Sew, Shin Soon, et al.
Published: (2016)
The mediating effect of power and trust in the relationship between procedural justice and tax compliance
by: Sellywati Mohd Faizal,, et al.
Published: (2019)
by: Sellywati Mohd Faizal,, et al.
Published: (2019)
Political connections and corporate dividend payout: evidence from the recent anti-corruption campaign in China
by: Qing, Yang
Published: (2018)
by: Qing, Yang
Published: (2018)
Corporate dividend payout strategies during the pandemic period: empirical evidence from European countries
by: Pozhidaeva, Iana
Published: (2023)
by: Pozhidaeva, Iana
Published: (2023)
Compliance costs of goods and services tax (GST) among small and
medium enterprises
by: Rosiati Ramli,, et al.
Published: (2015)
by: Rosiati Ramli,, et al.
Published: (2015)
Faktor-faktor mempengaruhi penyelesaian audit cukai : kajian dari perspektif Juruaudit cukai Malaysia
by: Thilagavathy Apadore,, et al.
Published: (2018)
by: Thilagavathy Apadore,, et al.
Published: (2018)
A study on the determinants of dividend payout ratio of Malaysian listed companies in oil and gas, consumer goods, and plantation sector / Zainal Amirul Aizad Zainal Arifen and Nur Zawani Yusof
by: Zainal Arifen, Zainal Amirul Aizad, et al.
Published: (2016)
by: Zainal Arifen, Zainal Amirul Aizad, et al.
Published: (2016)
Factors Influencing Corporate Payout Policy: A Survey of Malaysian Public Listed Companies
by: Yakubova, Roza
Published: (2007)
by: Yakubova, Roza
Published: (2007)
Hubungan antara faktor institusi dan tunggakan cukai taksiran Pihak Berkuasa Tempatan (PBT) di Semenanjung Malaysia
by: Razlan Abdul Razak,, et al.
Published: (2017)
by: Razlan Abdul Razak,, et al.
Published: (2017)
Relationship between attitudes and perception toward tax administrations, government expenditure and tax complexity: theory of planned behavior
by: Palil, Mohd Rizal, et al.
Published: (2020)
by: Palil, Mohd Rizal, et al.
Published: (2020)
Similar Items
-
Effects of dividend tax reform on dividend behavior : a clientele theory approach
by: Ida Suriya Ismail,, et al.
Published: (2018) -
Determinants of Dividend Payout Level in UK companies
by: Kong, Qingjia
Published: (2012) -
Dividend tax cuts in the United States and single-tier tax regime in Malaysia: share price reactions to tax policy changes
by: Selamat, Aslam, et al.
Published: (2012) -
Gender diversity and dividend payout
by: Kok, Yong Le
Published: (2019) -
Dividend tax cuts in the United States and single-tier tax regime in Malaysia: share price reactions to tax policy changes
by: Selamat, Aslam, et al.
Published: (2012)