NDLI: The awareness and utilisation of Tax Investment incentives on environmental protection activities

Content Provider	IEEE Xplore Digital Library
Author	Bin Deris, M.S. Binti Buniamin, S. Binti Ahmad, N. Bin Alrazi, B.
Copyright Year	2009
Description	Author affiliation: Department of Accounting, College of Business Management and Accounting, Sultan Haji Ahmad Shah Campus, Universiti Tenaga Nasional (UNITEN), Malaysia (Bin Deris, M.S.; Binti Buniamin, S.; Binti Ahmad, N.; Bin Alrazi, B.)
Abstract	This 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.
Starting Page	474
Ending Page	481
File Size	213197
Page Count	8
File Format	PDF
ISBN	9781424451449
DOI	10.1109/ICEENVIRON.2009.5398603
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2009-12-07
Publisher Place	Malaysia
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Availability Financial management Water conservation Wastewater treatment Waste management Income Tax Act 1967 (ITA) Environmental protection activities Water storage Investments Tax investment incentives Recycling Protection Malaysian Public Listed Companies Board of Directors Promotion of Investment Acts 1986 (PIA)
Content Type	Text
Resource Type	Article

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

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