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An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia

Yussof, Salwa Hana and Isa, Khadijah and Mohdali, Raihana (2014) An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Malaysian tax system includes a tax depreciation rule separate from accounting depreciation.This paper is to compares and contrasts the accounting treatment of depreciation and the tax treatment of capital allowance.The gap between the accounting and tax is resulted from different definitions of capital expenditure and qualifying asset and also different deduction rate and useful life used in calculating depreciation.This paper proposes the government to revise the current capital allowance system.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords: Accounting; taxation; tax depreciation; capital allowance; Malaysia
Subjects: H Social Sciences > HJ Public Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 09 Mar 2015 10:29
Last Modified: 18 Apr 2016 08:30
URI: http://repo.uum.edu.my/id/eprint/13398

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