Nexus of Corporate Tax Planning In Malaysia's Trading and Services
Table 2: Descriptive statistics of ETR pre and post-MCCG
| Pre-MCCG | Post-MCCG | |
| Mean | 26.00 | 28.00 |
| Median | 26.00 | 26.00 |
| Maximum | 71.00 | 97.00 |
| Minimum | 7.00 | 2.00 |
| Std. Dev. | 8.26 | 12.19 |
| Pre-MCCG | Post-MCCG | |
| Mean | 26.00 | 28.00 |
| Median | 26.00 | 26.00 |
| Maximum | 71.00 | 97.00 |
| Minimum | 7.00 | 2.00 |
| Std. Dev. | 8.26 | 12.19 |