CHARTING THE LANDSCAPE OF CORPORATE PHILANTHROPY: A BIBLIOMETRIC EXPLORATION OF TRENDS AND THEMES

Purpose: This study identifies the main area and current dynamics of Corporate Philanthropy (CP) and offers recommendations for future research directions.   Design/methodology/approach: Using bibliometrics, we examined a sample of 558 studies from Scopus, an online abstract and citation repository, to examine the research activities relating to CP between 1955 and 2022. Articles and authors with high citation impact scores are identified based on the publication’s position and significance within the field. We then explore contemporary issues, identify possible limitations towards the development of the literature, and propose new lines of inquiry for future studies.   Findings: In addition to providing an in-depth analysis, this study discusses recent discoveries and shifts in mindsets pertaining to Corporate Philanthropy, taking into account previously documented findings which regarded CP disadvantageous to many companies mainly due to money outflow. The ‘agency theory’ considers the relationship between a principal and its hired representative. Past reports cited managers leveraging on CP as a way to justify unnecessary expenses. Meanwhile, the latest studies discovered that CP brings in various advantages to the companies such as additional profit avenues, enhanced visibility, and stronger market presence, benefiting its stakeholders and securing the sustainability of those companies. Future research on CP can be expanded through our suggested research directions.   Research limitations/implications: This study focuses on using the Scopus database as the primary source of the journals. Hence, our findings may differ from the studies conducted using other databases.   Originality/value: This is among the pioneer studies using Harzing and VOSviewer software to analyse the development of CP studies. Several future research agendas are generated due to the review, which focuses on annual publication trends, the most prolific authors, the most cited papers, the most prolific countries, the most prolific institutions and the most abundant sources.   Keywords: Corporate philanthropy, bibliometric analysis, citation network, Scopus, systematic literature review.   Cite as: Aziz, N. F., Ramli, R., Mohd Amir A., & Wahid, H. (2024). Charting the landscape of corporate philanthropy: A bibliometric exploration of trends and themes. Journal of Nusantara Studies, 9(2), 160-184. http://dx.doi.org/10.24200/jonus.vol9iss2pp160-18

Power and trust as factors influencing tax compliance behavior in Malaysia

This study adopted the slippery slope framework in the context of tax compliance in Malaysia tax. Thus, the research objective is to examine the effect of slippery slope factors on tax compliance. The slippery slope consists of power and trust. Power is distinguished between legitimate power and coercive power. Power and trust have different influence on tax compliance. Trust is perceived to influence voluntary tax compliance and power influences enforced tax compliance. Survey method is used to collect data involving individual taxpayers as respondents. The findings suggest that only trust has significant effect on tax compliance. Meanwhile, neither legitimate power nor coercive power could influence tax compliance

Faktor-faktor mempengaruhi penyelesaian audit cukai : kajian dari perspektif Juruaudit cukai Malaysia

Cukai pendapatan merupakan sistem cukai yang dikenakan oleh Pihak Lembaga Hasil Dalam Negeri Malaysia (LHDNM) ke atas pendapatan yang bercukai. Sejak tahun 2001, kerajaan Malaysia telah memperkenalkan Sistem Taksir Sendiri (STS) bagi syarikat diikuti dengan pembayar cukai individu pada tahun 2004. Audit cukai merupakan satu instrumen penting dalam STS kerana ia menggalakkan pematuhan cukai secara sukarela di kalangan pembayar cukai. Pematuhan cukai ini sentiasa dipantau oleh Juru Audit Cukai (JAC) dari LHDNM melalui proses Audit luar dan Audit meja. Mengikut Rangka Kerja Audit Cukai (RKAC)2015, sesuatu audit cukai perlu diselesaikan dalam tempoh masa 4 bulan bermulanya audit. Akan tetapi data dari Laporan Tahunan LHDNM 2008 hingga 2013 menunjukkan terdapat kes audit cukai yang tidak dapat diselesaikan dalam tempoh masa yang ditetapkan. Tujuan utama kajian ini adalah untuk mengenalpasti faktor-faktor yang menyumbang kepada penyelesaian audit cukai dalam tempoh masa yang ditetapkan oleh RKAC 2015. Kajian ini memfokuskan kepada audit luar sahaja. Bagi mencapai objektif utama kajian ini, borang soal selidik telah dihantar kepada 209 JAC dari LHDNM Wilayah Persekutuan Kuala Lumpur dan Selangor. Hasil kajian ini menunjukkan terdapat hubungan yang signifikan antara empat faktor yang dikaji dengan penyelesaian audit cukai dalam tempoh masa yang ditetapkan oleh RKAC, iaitu pengetahuan JAC terhadap kerja audit, kerumitan transaksi perniagaan, penyimpanan rekod perniagaan dan kerjasama pembayar cukai. Hasil kajian bagaimanapun mendapati tiada hubungan yang signifikan antara saiz syarikat yang diaudit dan penyelesaian audit cukai dalam tempoh masa yang ditetapkan oleh RKAC. Dapatan kajian ini menyumbang kepada literatur audit cukai dan menyarankan beberapa cadangan kepada LHDNM untuk menstrukturkan semula RKAC yang dilihat terlalu umum dengan mengambilkira faktor-faktor yang terbukti signifikan dalam kajian ini

Siasatan cukai di Malaysia : kajian penerokaan ke atas kes syarikat

Di Malaysia, kajian ke atas siasatan cukai adalah terhad disebabkan oleh faktor kerahsian maklumat yang tinggi. Maka wujud jurang yang besar di antara amalan pentadbir cukai dan pengetahuan orang ramai terhadap kes-kes siasatan cukai, khususnya syarikat. Justeru kajian ini bertujuan mendedahkan strategi pengelakan cukai melalui pelarasan yang kerap dilakukan oleh syarikat, ciri-ciri syarikat yang disiasat, dan purata tempoh kes selesai. Ini merupakan kajian penerokaan menggunakan data kes siasatan cukai yang diperolehi daripada Lembaga Hasil Dalam Negeri Malaysia (LHDNM) bagi tempoh 2012 hingga 2014. Daripada 838 kes, hasil mendapati bentuk pengelakan cukai yang paling kerap dilakukan adalah pelarasan jualan, melibatkan syarikat kecil dan sederhana dengan jualan di bawah RM500,000 setahun sebagai pelaku utama. Berdasarkan sektor, yang paling banyak disiasat ialah syarikat daripada perniagaan pemborong dan peruncit. Hasil kajian juga mendapati secara purata satu kes siasatan cukai diselesaikan dalam tempoh 22 bulan dengan majoriti kes melibatkan tempoh melebihi 18 bulan. Dapatan kajian ini menjadi asas untuk membantu penyelidik seterusnya mencari sebab mengapa siasatan cukai mengambil masa yang lama untuk diselesaikan yang memberi kesan negatif ke atas hasil kutipan cukai negara

Faktor penglibatan cash economy di kalangan PKS sektor pembinaan di Malaysia

Kajian sebelum ini mendapati syarikat dari perniagaan kecil dan sederhana (PKS) sektor pembinaan di Malaysia cenderung untuk melakukan cash economy melibatkan Lembaga Hasil Dalam Negeri (LHDN), samada dengan cara tidakmendaftarkan perniagaan mereka atau tidak menghantar borangnyata cukai dan tidak lapor semua pendapatan. Kajian ini seterusnya membantu memahami kenapa situasi tersebut berlaku. Dengan menggunakan borang soalselidik ke atas187 PKS yang telah dikenalpasti terlibat dengan cash economy, didapati tiga faktor utama yang mempengaruhi iaitu faktor ekonomi, institusi, dan psikologi. Dapatan ini secara khusus dapat membantu LHDNM dalam membenteras aktiviti cash economy dan memberi input yang berguna buat pentadbir kewangan negara dalam merangka item insentif cukai

The influence of power of tax administrator on cognitive and affective tax attitude in Malaysia

This article offers insights into the influence of the tax administrator’s power on individual taxpayers’ cognitive and affective (emotion) attitudes in Malaysia. This article applies a quantitative approach using surveyed questionnaires on professional taxpayers in Malaysia. A structural equation model (SEM) using AMOS is employed in the data analysis. Two relationships are reported as insignificant concerning legitimate foundation power with cognitive capitulation and affective capitulation. The remaining hypothesised relationships are found significant. First, both cognitive resistance and affective resistance attitude are influenced positively by coercive power. Second, both cognitive capitulation and affective capitulation attitudes are influenced positively by persuasive power and reward power. Third, cognitive and affective commitment are influenced negatively by coercive power and positively by the legitimate foundation and reward power. This article argues that the tax administrator’s power influences both cognitive attitude and emotion, which means a comparable effect was found on cognitive and affective attitudes. However, harsh power through enforcement has a greater influence on cognitive defiance attitude than negative emotion. Similarly, the influence of coercive power (negatively), legitimate foundation and reward power is seen more on cognitive deference attitude than their influence on taxpayers’ deference emotion. In contrast, using the soft power of persuasive and reward power has more effect on taxpayers’ deference emotions than cognitive deference. The results suggest that tax administrators implement a targeted approach in their compliance strategies depending on taxpayers’ attitudes. This targeted approach could yield the highest compliance level using the minimum resources possible

Effects of dividend tax reform on dividend behavior : a clientele theory approach

Clientele theory claims that investors have their own systematic preference to plan their dividend portfolios based on tax and transaction cost incurred. Due to that, companies need to decide on their dividend payout policy that can attract investors to invest in their company especially when dividend tax laws change from full imputation system to single tier tax system (STT). STT is expected to enhance the simplicity and efficiency of the tax administration process with the intention of encouraging companies to pay dividend. Therefore, this paper attempts to examine company dividend payouts by focusing on two observations periods; during transitional period of STT and after the compulsory effects of STT. This study has selected 141 public listed companies from two of the biggest industries in Malaysia and produced 4,508 observations for the period of 2002 until 2015. This study has used t-test of significant difference to test the changes on dividend payouts by splitting the data into full sample and among the payers only. Initially, during the transitional period, results were consistent with clientele theory when it was found that both regular and special dividend had significantly increased during transitional period. In addition, this study also found that companies with the best performance in terms of return on equity had significantly increased their regular dividend, while moderate companies has significantly increased special dividend during transitional period. But the results were insignificant among poor performance companies. In contrast, the results suggested that there is no significant difference of dividend payouts once the compulsory effects of STT took place

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 transitional period compared to before transitional period. Secondly, whether a company pays higher dividend after the compulsory effects of STT compared to before compulsory effects of STT. Lastly, is there any significant difference between top, moderate and low performance companies in their pattern of dividend payouts. Based on a sample of 1,824 observations, it was found that dividend payouts were differently governed between the two periods. Initially, during the transitional period, results were consistent with clientele theory when it was found that there was significantly increase in dividend payouts specifically regular dividend. However, after the compulsory effects of STT, companies reduced their dividend payouts but the difference was insignificant. This study also found that there is significant difference between top, moderate and low performance companies in their pattern of dividend payouts in which top companies had constantly higher dividend payouts than moderate and low companies

Managing the shift towards sustainable transportation in the Southeast Asian countries : do taxes and other market-based instruments play a role?

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Shareholder’s political motive and corporate tax avoidance

This paper describes the relationship between shareholder’s political motive and corporate tax avoidance using the Fraud-Risk Theory framework. Many corporate shareholders around the world actively participated in their country’s political arena, either as politicians or as donors to political parties. In order to maintain their political activities, they need easy, cheap and large sources of funds. One of the possible sources of funds is the undisbursed income tax payment to the government. However, this predicament has aroused the suspicion of taxation authorities on the extent of shareholder’s corporate tax compliance. Since corporate tax avoidance and shareholder’s political motives are attached to two different entities (corporations and individuals), it is not possible to measure the direct relationship between the variables. However, in this case the relationship will be partially measured. The first part measures the relationship between corporate ownership and corporate tax avoidance, and the second part measures the relationship between shareholder’s political motive and his ownership in the corporation. Results from multivariate data analysis show that there are significant relationships between variables in both partial relationships. Therefore, this study concludes that shareholder’s political motive is negatively related to corporate tax compliance level, and shareholder’s political motive is considered as factor that has significant negative influence on corporate tax avoidance’s decision