The awareness and utilisation of tax investment incentives on environmental protection activities

• Main Authors: Bin Deris M.S., Binti Buniamin S., Binti Ahmad N., Bin Alrazi B.
• Other Authors: 35753163700
• Format: Conference Paper
• Published: 2023
• Subjects: Environmental protection activities; Income Tax Act 1967 (ITA); Malaysian public listed companies; Promotion of Investment Acts 1986 (PIA); Tax investment incentives; Environmental Protection Agency; Office buildings; Sewage; Sustainable development; Taxation; Waste disposal; Wastewater; Wastewater reclamation; Wastewater treatment; Water management; Water recycling; Income tax; Investment incentives; Listed companies; Malaysians; Investments

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 Lis...