Tax Incentives and Tax Aggressiveness: A Study on Electrical and Electronics Companies in Malaysia

This paper aims to determine factors contributing to the tax aggressiveness among incentivised electrical and electronic (E&E) companies in Malaysia. The specific objectives were to examine whether characteristics of incentivised companies, such as size, profitability, leverage, capital intensity, and ownership, influence tax aggressiveness. It employs correlation analysis, multiple regression, and independent sample t-test to test a sample of 230 incentivised E&E companies (from 2017 to 2019). The findings suggested that only profitability, leverage, and capital intensity significantly influence tax aggressiveness, while size and ownership were insignificant towards tax aggressiveness.