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Title: GREEN PRACTICES OF MALAYSIAN HOTELIERS AND THE APPLICATION OF FISCAL INCENTIVES
Authors: Natrah Saad, Noor Afza Amran, Norhani Aripin
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Natrah Saad, Noor Afza Amran, Norhani Aripin Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Sintok, Kedah, Malaysia
MLA 8 Saad, Natrah, et al. "GREEN PRACTICES OF MALAYSIAN HOTELIERS AND THE APPLICATION OF FISCAL INCENTIVES." Int. j. of Social Science and Economic Research, vol. 4, no. 7, July 2019, pp. 5169-5195, ijsser.org/more2019.php?id=396. Accessed July 2019. APA Saad, N., Amran, N., & Aripin, N. (2019, July). GREEN PRACTICES OF MALAYSIAN HOTELIERS AND THE APPLICATION OF FISCAL INCENTIVES. Int. j. of Social Science and Economic Research, 4(7), 5169-5195. Retrieved from ijsser.org/more2019.php?id=396 Chicago Saad, Natrah, Noor Afza Amran, and Norhani Aripin. "GREEN PRACTICES OF MALAYSIAN HOTELIERS AND THE APPLICATION OF FISCAL INCENTIVES." Int. j. of Social Science and Economic Research 4, no. 7 (July 2019), 5169-5195. Accessed July, 2019. ijsser.org/more2019.php?id=396.
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Abstract: In recent years, the environmental issues in Malaysia continue with deforestation, climate change and global warming. Intergovernmental Panel on Climate Change (IPCC) (2007) predicted that Malaysia's temperatures will increase by 0.6 to 4.5'C by year 2060. The scenario has attracted the humanity concerns that lead to the creation of eco-friendly consumption, called green consumption. This triggers the researchers to undertake this study on adoption of green practices and application of fiscal incentives among hoteliers, which are regarded as one of the potential industry that contribute to high environmental pollution. For that purpose, data from 99 samples of hoteliers were gathered and analyzed. Results indicate that 50% of the hoteliers under study adopt green practices. Specifically, business hotels, mid-range hotels, 4-star hotels and hotels that operate for 15 years or more are highly committed to the green practices in Malaysia. With regard to the application of fiscal incentives, the interviews provide mix findings where some of the participants did not even aware of the incentives, while others have some ideas. Of those, some have enjoyed the incentives while the remaining has not applied. The findings would provide insightful information about the current adoption of green practices in Malaysia. The fact that many hoteliers are not aware of the fiscal incentives can be overcome if the authority provides more efforts to reach out to the industries involved.

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