DETERMINATS OF REINVESTMENT ALLOWANCE (RA) TAX INCENTIVE UTILIZATION IN EMBRACING INDUSTRY 4.0

被引：9

作者：

Hamid, N. A. ^{[1
]}

Hamzah, A. F. H. ^{[1
]}

Noor, R. M. ^{[1
]}

Azali, N. M. ^{[1
]}

机构：

[1] Univ Teknol Mara, Fac Accountancy, Shah Alam Selangor, Malaysia

来源：

POLISH JOURNAL OF MANAGEMENT STUDIES | 2018年 / 18卷 / 02期

关键词：

Tax incentive; Reinvestment allowance (RA); Tax return data; Industry; 4.0;

D O I：

10.17512/pjms.2018.18.2.08

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

In the era of automation, Malaysia is compelled to embrace Industry 4.0 in order to remain competitive. Thus, the nation needs to be better prepared to confront the challenges ahead. From the perspective of taxation, the government has crafted many tax incentives such as Reinvestment Allowance (RA) to stimulate business expansion, automation, modernization, and diversification. The aim of this paper is to determine the factors affecting the utilization of RA among incentivised firms in Malaysia. Confidential tax return data was analysed using binomial logistic regression and the results confirmed that there are connections between firm profitability, investment, sector, and effective tax rate with the utilization of RA. Thus, by focusing on the potential determinants in RA utilization, it will benefit both policy makers and industry players to enhance effective application of RA that was designed to support Industry 4.0.

引用

页码：94 / 104

页数：11