Nexus of Corporate Tax Planning In Malaysia's Trading and Services
Table 1: Sample selection
| Description | Number of companies |
| Population | 191 |
| Companies with negative pre-tax income | (114) |
| Companies that are not listed in Bursa Malaysia (2012 – 2021) | (2) |
| Insufficient data | (26) |
| Final sample | 49 |
| Firm-year observation | 490 |