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The effect of reinvestment allowance on turnover and return on asset among manufacturing companies

Faridah, Hashim (2022) The effect of reinvestment allowance on turnover and return on asset among manufacturing companies. Masters thesis, Universiti Utara Malaysia.

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Abstract

This study explores the effect of reinvestment allowance on turnover and return on asset among manufacturing companies. Reinvestment allowance is known as one of the most prominent tax incentives. For that purpose, a quantitative approach with inland revenue data has been studied to answer the objectives of the study. Specifically, two hundred eighteen manufacturing companies that enjoy reinvestment allowance been examined, focusing on the return of qualifying asset ratio and turnover growth ratio. The findings indicate that smaller companies that invested in qualifying asset benefited more from reinvestment allowance as higher ratios of return of qualifying asset were attained. However, concerning the turnover growth, bigger companies benefited more as they experienced a higher overall growth. Suggestions for further study are having a longer time frame for research to determine the sustainability of a company and focus should be emphasised on manufacturing companies of similar interests.

Item Type: Thesis (Masters)
Supervisor : Bidin, Zainol
Item ID: 10717
Uncontrolled Keywords: reinvestment allowance, qualifying asset, turnover, growth
Subjects: H Social Sciences > HG Finance
Divisions: College of Business (COB)
Date Deposited: 30 Oct 2023 03:08
Last Modified: 30 Oct 2023 03:08
Department: College of Business
Name: Bidin, Zainol
URI: https://etd.uum.edu.my/id/eprint/10717

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