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KILIEx 26

The Digital-Ethical Nexus: Digital Transformation, Tax Aggressiveness, and the Moderating Effects of ESG in Malaysia

Universiti Teknologi MARA

No views · Published October 8, 2026

About the Project

Digital transformation is typically linked to efficiency, innovation, and economic growth. This research investigates whether enhanced digital capabilities might offer firms more opportunities for aggressive tax planning and whether ESG transparency could serve as a protective measure. This is the main focus of the study.

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