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A Study on Understanding Reinvestment Allowance Among Inland Revenue Board of Malaysia Officers in Klang Valley

This study was conducted to find out the level of understanding of Reinvestment Allowance (RA) among officers of the Inland Revenue Board of Malaysia (IRBM) in the Klang Valley. RA is a fiscal incentive aimed at promoting business expansion, modernization, automation, and diversification, which are...

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Main Author: Mohd Shukri, Saad
Format: Thesis
Language:English
English
Published: 2024
Subjects:
HG Finance
Online Access:https://etd.uum.edu.my/11411/1/s831485_01.pdf
https://etd.uum.edu.my/11411/2/s831485_02.pdf
https://etd.uum.edu.my/11411/
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spelling my.uum.etd.114112024-10-27T00:55:59Z https://etd.uum.edu.my/11411/ A Study on Understanding Reinvestment Allowance Among Inland Revenue Board of Malaysia Officers in Klang Valley Mohd Shukri, Saad HG Finance This study was conducted to find out the level of understanding of Reinvestment Allowance (RA) among officers of the Inland Revenue Board of Malaysia (IRBM) in the Klang Valley. RA is a fiscal incentive aimed at promoting business expansion, modernization, automation, and diversification, which are crucial for economic growth. The study used a qualitative method by conducting interviews with 20 IRBM officers through an online platform. Through thematic analysis, this research reveals various points of view, explaining the factors that influence the interpretation and implementation of RA. Preliminary findings show a variable level of understanding of RA among officers, with a notable disparity between those with years of experience in taxation and newer officers. Factors influencing understanding include the frequency of professional training, the complexity of regulations, and the availability of resources and guidance materials. The study concludes that while there is foundational awareness of RA among IRBM officers in Klang Valley, there is a need for enhanced and ongoing education to ensure comprehensive understanding and effective implementation of RA policies. Recommendations include developing targeted training programs, improving access to informational resources, and implementing regular workshops and seminars. These measures are expected to improve the administration and uptake of reinvestment allowances by businesses in Malaysia. 2024 Thesis NonPeerReviewed text en https://etd.uum.edu.my/11411/1/s831485_01.pdf text en https://etd.uum.edu.my/11411/2/s831485_02.pdf Mohd Shukri, Saad (2024) A Study on Understanding Reinvestment Allowance Among Inland Revenue Board of Malaysia Officers in Klang Valley. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HG Finance
spellingShingle HG Finance
Mohd Shukri, Saad
A Study on Understanding Reinvestment Allowance Among Inland Revenue Board of Malaysia Officers in Klang Valley
description This study was conducted to find out the level of understanding of Reinvestment Allowance (RA) among officers of the Inland Revenue Board of Malaysia (IRBM) in the Klang Valley. RA is a fiscal incentive aimed at promoting business expansion, modernization, automation, and diversification, which are crucial for economic growth. The study used a qualitative method by conducting interviews with 20 IRBM officers through an online platform. Through thematic analysis, this research reveals various points of view, explaining the factors that influence the interpretation and implementation of RA. Preliminary findings show a variable level of understanding of RA among officers, with a notable disparity between those with years of experience in taxation and newer officers. Factors influencing understanding include the frequency of professional training, the complexity of regulations, and the availability of resources and guidance materials. The study concludes that while there is foundational awareness of RA among IRBM officers in Klang Valley, there is a need for enhanced and ongoing education to ensure comprehensive understanding and effective implementation of RA policies. Recommendations include developing targeted training programs, improving access to informational resources, and implementing regular workshops and seminars. These measures are expected to improve the administration and uptake of reinvestment allowances by businesses in Malaysia.
format Thesis
author Mohd Shukri, Saad
author_facet Mohd Shukri, Saad
author_sort Mohd Shukri, Saad
title A Study on Understanding Reinvestment Allowance Among Inland Revenue Board of Malaysia Officers in Klang Valley
title_short A Study on Understanding Reinvestment Allowance Among Inland Revenue Board of Malaysia Officers in Klang Valley
title_full A Study on Understanding Reinvestment Allowance Among Inland Revenue Board of Malaysia Officers in Klang Valley
title_fullStr A Study on Understanding Reinvestment Allowance Among Inland Revenue Board of Malaysia Officers in Klang Valley
title_full_unstemmed A Study on Understanding Reinvestment Allowance Among Inland Revenue Board of Malaysia Officers in Klang Valley
title_sort study on understanding reinvestment allowance among inland revenue board of malaysia officers in klang valley
publishDate 2024
url https://etd.uum.edu.my/11411/1/s831485_01.pdf
https://etd.uum.edu.my/11411/2/s831485_02.pdf
https://etd.uum.edu.my/11411/
_version_ 1814056942124924928
score 13.211869

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