Publication:
The awareness and utilisation of tax investment incentives on environmental protection activities

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dc.citedby0
dc.contributor.authorBin Deris M.S.en_US
dc.contributor.authorBinti Buniamin S.en_US
dc.contributor.authorBinti Ahmad N.en_US
dc.contributor.authorBin Alrazi B.en_US
dc.contributor.authorid35753163700en_US
dc.contributor.authorid46460936200en_US
dc.contributor.authorid35752785500en_US
dc.contributor.authorid46461112300en_US
dc.date.accessioned2023-12-28T07:30:47Z
dc.date.available2023-12-28T07:30:47Z
dc.date.issued2009
dc.description.abstractThis study investigates the awareness and utilisation of the Tax Investment Incentives (TII) under Income Tax Act 1967 (ITA) and the Promotion of Investment Acts 1986 (PIA) on Environmental Protection Activity (EPA). Additionally, the study examines the type of EPA undertaken by Malaysian Public Listed Companies. Data are obtained using self-administered questionnaires which were mailed directly to the respondents who were Chief Financial Officers, accountants, tax managers or Board of Directors. The study discovered that 17(27%) companies were involved in waste recycling; 15(24%) in storage, treatment and disposal of toxic and hazardous waste; and 11(18%) in waste water management. The descriptive analysis reveals that 48(77%) out of the 62 companies were aware of the availability of TII on EPA. Surprisingly, only four companies ever utilised the TII on EPA which includes Investment Tax Allowance, Accelerated Capital Allowance, Reinvestment Allowance and Double Deduction. The utilisations are based on their capital expenditure on plant and equipment, motor vehicle and industrial building. �2009 IEEE.en_US
dc.description.natureFinalen_US
dc.identifier.ArtNo5398603
dc.identifier.doi10.1109/ICEENVIRON.2009.5398603
dc.identifier.epage481
dc.identifier.scopus2-s2.0-77949605070
dc.identifier.spage474
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-77949605070&doi=10.1109%2fICEENVIRON.2009.5398603&partnerID=40&md5=0ecda3b45d14efa2f17ca7f4cadaac0e
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/29692
dc.pagecount7
dc.sourceScopus
dc.sourcetitleICEE 2009 - Proceeding 2009 3rd International Conference on Energy and Environment: Advancement Towards Global Sustainability
dc.subjectEnvironmental protection activities
dc.subjectIncome Tax Act 1967 (ITA)
dc.subjectMalaysian public listed companies
dc.subjectPromotion of Investment Acts 1986 (PIA)
dc.subjectTax investment incentives
dc.subjectEnvironmental Protection Agency
dc.subjectOffice buildings
dc.subjectSewage
dc.subjectSustainable development
dc.subjectTaxation
dc.subjectWaste disposal
dc.subjectWastewater
dc.subjectWastewater reclamation
dc.subjectWastewater treatment
dc.subjectWater management
dc.subjectWater recycling
dc.subjectIncome tax
dc.subjectInvestment incentives
dc.subjectListed companies
dc.subjectMalaysians
dc.subjectPromotion of Investment Acts 1986 (PIA)
dc.subjectInvestments
dc.titleThe awareness and utilisation of tax investment incentives on environmental protection activitiesen_US
dc.typeConference Paperen_US
dspace.entity.typePublication
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