Factors affecting SMEs successful utilization of tax incentives in manufacturing sectors / Nadiah Abd Hamid, Rohaya Mohd Noor and Mustaffa Mohamed Zain.

Abd Hamid, Nadiah and Mohd Noor, Rohaya and Mohamed Zain, Mustaffa (2011) Factors affecting SMEs successful utilization of tax incentives in manufacturing sectors / Nadiah Abd Hamid, Rohaya Mohd Noor and Mustaffa Mohamed Zain. Management & Accounting Review, 10 (1). pp. 1-16. ISSN 2550-1895

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Abstract

This study aimed to determine the key factors associated with successful utilization of tax incentive and to further investigate which factors were significant via the logistic approach. Using the convenient sampling, 125 SMEs in the manufacturing sector were selected as samples. The findings showed four factors; capital investment, business strategies, government support and environment were significant in attributing to successful utilization of tax incentives. A further analysis using the logistic approach was extended to determine the underlying factors of why some SMEs were able to utilize the tax incentives, whilst others were not. The results from the logistic approach revealed that factors related to the governance of companies had significant influence on the ability of the company to effectively utilize the tax incentives. This study used both primary and secondary data and employed methods, such as, survey and real financial data analysis retrieved from companies’ financial statements.

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Item Type: Article
Creators:
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Abd Hamid, Nadiah
UNSPECIFIED
Mohd Noor, Rohaya
UNSPECIFIED
Mohamed Zain, Mustaffa
UNSPECIFIED
Subjects: H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue
H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue > Tax incentives
H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue > Tax incentives > Malaysia
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Accountancy
Journal or Publication Title: Management & Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 2550-1895
Volume: 10
Number: 1
Page Range: pp. 1-16
Official URL: http://arionline.uitm.edu.my/ojs/index.php/MAR/art...
Item ID: 31104
Uncontrolled Keywords: Tax incentives, utilization of tax incentives, successful, SMEs, manufacturing sector, economic goal.
URI: https://ir.uitm.edu.my/id/eprint/31104

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31104

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