Factors affecting SMEs successful utilization of tax incentives in manufacturing sectors / Nadiah Abd Hamid, Rohaya Mohd Noor and Mustaffa Mohamed Zain.

• Main Authors: Abd Hamid, Nadiah, Mohd Noor, Rohaya, Mohamed Zain, Mustaffa
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA Cawangan Selangor 2011
• Subjects: Revenue. Taxation. Internal revenue; Tax incentives; Malaysia
• Online Access: http://ir.uitm.edu.my/id/eprint/31104/1/AJ_NADIAH%20ABD%20HAMID%20MAR%20B%2011.pdf; http://ir.uitm.edu.my/id/eprint/31104/; http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/232

This study aimed to determine the key factors associated with successful utilization of tax incentive and to further investigate which factors were significant via the logistic approach. Using the convenient sampling, 125 SMEs in the manufacturing sector were selected as samples. The findings showed...