The Role of Tax Incentive and Tax Collection Procedures in Performance (An Empirical Study on the Companies in Abdullah Ii Ibn Al-Hussein Industrial Estate) (Published)
This study aims to identify the role of tax incentives and tax collection procedures in financial performance, on the companies in Abdullah II Ibn Al-Hussein industrial estate, come tax. The study population consisted of all companies in Abdullah II Ibn Al-Hussein industrial estate, but the researchers used randomly sample from 40 companies from Abdullah II Ibn Al-Hussein industrial estate, the researchers were distribute of the questionnaire for financial manager for each company, but what was subjected to statistical analysis only (28). The research instrument which was developed by the researcher consisted of two sections, the first include the demographic characteristics, the second consisted of clauses to measure the hypotheses of the study. Results showed that the relevance of tax and tax incentives impact on the financial performance, but the tax collection procedures doesn’t impact on the financial performance. The researchers suggest some recommendations as, improve the tax law to be more relevance, and focus on how to activate the available tax incentives in order to achieve its goals.