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:	eng eng
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
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id	my-uum-etd.11411
record_format	uketd_dc
spelling	my-uum-etd.114112024-10-27T00:55:59Z A Study on Understanding Reinvestment Allowance Among Inland Revenue Board of Malaysia Officers in Klang Valley 2024 Mohd Shukri, Saad Ibrahim, Idawati College of Business (COB) College of Business 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 https://etd.uum.edu.my/11411/ https://etd.uum.edu.my/11411/1/s831485_01.pdf text eng 2027-05-31 staffonly https://etd.uum.edu.my/11411/2/s831485_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ibrahim, Idawati
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
qualification_name	other
qualification_level	Master's degree
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
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2024
url	https://etd.uum.edu.my/11411/1/s831485_01.pdf https://etd.uum.edu.my/11411/2/s831485_02.pdf
_version_	1818647172535549952

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

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