Determinats of Reinvestment Allowance (RA) tax incentive utilization in embracing Industry 4.0

• Autorzy: Hamid N. A. , Hamzah F. H. A. , Noor R. M. , Azali N. M.

Identyfikatory

DOI

10.17512/pjms.2018.18.2.08

Warianty tytułu

PL

Czynniki wykorzystania inicjatywy inwestycyjnej ulgi podatkowej (RA) w adopcji Przemysłu 4.0

• Języki publikacji: EN

Abstrakty

EN

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.

PL

W dobie automatyzacji, Malezja jest zmuszona zaadoptować Przemysł 4.0, aby pozostać konkurencyjnym. W związku z tym naród musi być lepiej przygotowany do stawienia czoła stojącym przed nim wyzwaniom. Z punktu widzenia opodatkowania, rząd opracował wiele zachęt podatkowych, takich jak zasiłek reinwestycyjny (RA), aby stymulować ekspansję biznesu, automatyzację, modernizację i dywersyfikację. Celem tego artykułu jest określenie czynników wpływających na wykorzystanie RA wśród zmotywowanych firm w Malezji. Poufne dane dotyczące zwrotu podatku analizowano za pomocą dwumianowej regresji logistycznej, a wyniki potwierdziły, że istnieją powiązania między rentownością, inwestycją, sektorem i efektywną stopą podatkową a wykorzystaniem RA. W związku z tym, skupiając się na potencjalnych determinantach wykorzystania RA, przyniesie to korzyści zarówno decydentom, jak i graczom z branży, w celu zwiększenia skuteczności stosowania RA, który został zaprojektowany w celu wspierania Przemysłu 4.0.

Słowa kluczowe

EN

tax incentive; reinvestment allowance; RA; tax return data; Industry 4.0

PL

zachęta podatkowa; zasiłek reinwestycyjny; RA; dane dotyczące zwrotu podatku; Przemysł 4.0

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2018
• Tom: Vol. 18, No. 2
• Strony: 94--104
• Opis fizyczny: Bibliogr. 29 poz., tab.

Twórcy

autor

Hamid N. A.

• Universiti Teknologi Mara, Shah Alam Selangor, Malaysia, Faculty of Accountancy

autor

Hamzah F. H. A.

• Universiti Teknologi Mara, Shah Alam Selangor, Malaysia, Faculty of Accountancy

autor

Noor R. M.

• Universiti Teknologi Mara, Shah Alam Selangor, Malaysia, Faculty of Accountancy

autor

Azali N. M.

• Universiti Teknologi Mara, Shah Alam Selangor, Malaysia, Faculty of Accountancy

Bibliografia

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Uwagi

Opracowanie rekordu w ramach umowy 509/P-DUN/2018 ze środków MNiSW przeznaczonych na działalność upowszechniającą naukę (2018).