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Proceedings of the 4Th International Case Study Conference (ICSC) 2019

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Proceedings of the 4Th International Case Study Conference (ICSC) 2019 Proceedings of the 4th International Case Study Conference (ICSC) 2019 24-26 November 2019, Le-Meridien Hotel, Kota Kinabalu, Sabah, MALAYSIA Editorial: Dr. Fadhilah Mat Yamin Mohd. Fozi Saleh Noriza Md. Akhir Cover Designed by: Aida Muslieana binti Mustaffa E-ISBN 978-967-11030-8-1 Published by: Universiti Utara Malaysia 06010 UUM Sintok, Kedah MALAYSIA Copyright © 2019 Institute for Management and Business Research (IMBRe) All rights reserved. No part of this publication may be reproduced in any form or by any means without prior permission from the copyright holders. ii CONTENTS Editorial Board ii Section I: Teaching Case Study TC02 Did You Plant These Beautiful Flowers? 1 TC03 What’s up with WhatsApp: A Never-Ending Story 4 TC04 Corporate Social Responsibility Practices in Epic Valley Sdn Bhd: The Spirit of a Philanthropist 10 TC05 The Challenge of a Young Talented Agroproneur 18 TC06 The Evolution of Branding: Learning from the World’s Leading Company 27 TC08 Strategy in Employee Discipline Management: Is it Fair or Not? 33 TC09 Legacy System: Rebuild or Upgrade? 39 TC10 Integrating Warehouse Management Strategy at High Ace Malaysia Sdn. Bhd. 46 TC12 From Fawn to Deer: Measurement of a Biological Asset 53 TC13 Maintaining Business Survival in Fitrah Garment 66 TC14 Credit Sale of Big Tree Agrotech: To Implement or Not to Implement 72 TC15 Does Citranet Sdn Bhd Remain Resilient in the Malaysian Market? 76 TC16 Sempoibaq: New Entrant Competing in the Food and Beverage Sector 84 TC17 The 1MDB Fund Scandal: A Teaching Case 90 TC18 Movie Animation Park Studios Business Transformation Model 105 TC19 Information Overload Problem: How to Combat It? 115 TC20 The Profit or Loss Dilemma: The Case of Sempoibaq 121 TC21 Pixelated: Solving the Growth Triangle Dilemma 126 TC22 Tech Savvy Farmer: Is There a Future? 146 TC23 Managing the Helm of Neuroscience Clubs 159 TC24 The Application of the Principle of Ijarah Muntahiah bi al Tamlik as a Value Based Intermediation on Rent to Own Financing Product 168 TC26 In Search of the Soul of the Role 173 TC11 Case: Recruiting a Scarce Skillset 182 TC25 The Challenges in Sustaining Events: The Case of International Wau Festival in Kelantan 185 Section II: Research Case Study RC11 Harmonization of Continuing Professional Development (CPD) Requirements and Ranking Criterion of Certified Public Accountants (CPA) in the Field of Education 194 RC01 Dynamics Framework for Malaysia’s House Pricing Model by using Causal Loop Diagram 202 RC02 Aging Asset Management: The Case of Royal Malaysian Navy 211 RC03 Case Studies on Social Media Usage: An Innovativeness Perspective 219 iii RC04 Evolution of Malaysian Construction Industry: The “Symbiosis” between Industrialized Building System (IBS) and Teraju Precast Sdn Bhd 234 RC05 A Framework for Incident Response: The Case of UUM ERT 243 RC06 Machine Translation: Case Study for Kadazandusun Text Translation 250 RC07 Organizational Learning in Lean Management: Capacity Building Through Lean Tacit Knowledge Development 258 RC08 The Impact of Students’ Experience in Business Case Competition on Students’ Learning and Development 264 RC09 Factors Affecting Filipino Investors’ Investment Decisions in Philippine Stock Market 272 RC12 Innovations in Cosmetics Production: An Analysis of the Company's Strategic Approach (Lady’slab) 278 RC13 Green Practices in Halal Food Industry: A Case Study of a Halal Food Company 295 RC14 Reputation Management During Crisis: Case Study on Felda Golden Ventures (FGV) 300 RC15 Customer Awareness on Supply Chain Product of Takaful: A Case Study of Thailand 306 RC17 Balanced Scorecard at Myrelo Sdn. Bhd.: The Issues and Challenges of Learning and Growth 317 RC18 IR4.0: A Case Study on the Mastery of E-Skill Among UUM Students 323 RC19 The Conflicting Interests of the Airline, Airport and Passenger Expectation towards Provision of Terminal Facilities for Low Cost Airport Terminal Design: Case study of Malaysia Airports and Air Asia Bhd 334 RC20 The Concept of Sustainable Transportation to Reduce a Carbon Monoxide Emission in Malaysia-Thailand Border 343 RC21 A Concept for Measuring Passenger Satisfaction Level on Public Bus Service through SERVQUAL Model 350 RC22 A Review of Pedestrian Facilities Design in Universiti Utara Malaysia (UUM) 359 RC23 A Review of Alternative Ways to Improve Surface Access Design for Public Universities 368 RC24 The Impact of Road Wayfinding on Driver Behaviour in Halal Logistics Industry 377 RC25 The Impact of Service Quality and Organization Performance: A Case Study at Majlis Bandaraya Alor Setar, Kedah 385 RC27 Understanding the Relationship Between Small & Medium Enterprises (SMES) and Suppliers 390 RC29 Exploring Individual’s Motivation behind the White Collar Crime 397 RC30 A Case of Inland Transportation System of Prestressed Concrete Sleepers to JKNS Tenom Stockyard 405 iv Proceedings of the International Case Study Conference 24-26 Nov. 2019, Sabah, Malaysia Did You Plant These Beautiful Flowers? Muzainah Mansor, Noraza Mat Udin Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM) Universiti Utara Malaysia, Kedah, Malaysia ___________________________________________________________________________ Teaching Case Synopsis This case focuses on Classic Japan (M) Sdn Bhd (CJSB), a company involved in the business of collecting, processing and selling fresh flowers to its holding company in Japan. CJSB considered itself as an agriculture company which was entitled to claim the Allowance for Increase Exports (AIE) and Industrial Building Allowance (IBA). These claims had raised doubt to the IRBM in terms of the eligibility of the company to claim such allowances under the Income Tax Act 1967. Furthermore, this involved the issue of non-compliance under the Income Tax Act 1967. Overall, this case study reflected the importance of understanding the tax laws and regulations concerning the requirements for a company to be classified as an agriculture company under paragraph 3 PU (A) 128 Income Tax (Allowance for Increased Exports) Rules 1999 as amended by PU (A) 309 Income Tax Act (Allowance for Increased Exports) (Amendments) Rules 2003. It is also important for a company to know the eligibility to claim AIE for an agriculture company under PU (A) 309 of the Income Tax (Allowance for Increased Exports) (Amendments) Rules 2003 as well as the eligibility to claim IBA under paragraph 63 Schedule 3 and paragraph 37C of the Income Tax Act 1967. This case study also requires the knowlegde regarding the penalty structure under Subsection 113(2) of the Income Tax Act 1967 and the knowledge regarding tax non-compliance. Keywords: Tax Compliance, Agriculture Business, Allowance for Increase Export, Industrial Building allowance, Penalty Structure ___________________________________________________________________________ 1. INTRODUCTION On a rainy day in July 2011, Siti, an audit officer at the Inland Revenue Board of Malaysia (IRBM) was in her office trying to analyse the findings from the tax audit that she recently conducted on a company. The company, Classic Japan (M) Sdn Bhd (CJSB), was involved in the business of collecting, processing and selling fresh flowers. Siti was not satisfied with the claims made by CJSB for export tax incentive and industrial building allowance. She doubt the company’s eligibility to claim the two (2) incentives. On the first day of office after the tax audit week, her Head of Department invited her for a chat over lunch. The Head of Department said, “Siti, what do you think about the incentives claimed by CJSB?. Figures do not lie and the company’s business activities are clear. Go and check what’s happening, I think something is not right somewhere. Your mission is to submit a thorough audit report to me within this week before it’s too late!.” Back at the office, Siti reviewed the financial statements (Exhibit 1) she obtained from CJSB and pondered the way forward to make the audit report to her Head of Department. Corresponding author E-mail: [email protected] 1 Proceedings of the International Case Study Conference 24-26 Nov. 2019, Sabah, Malaysia 2. BACKGROUND OF CLASSIC JAPAN (M) SDN BHD (CJSB) CJSB, located in Ipoh, Perak, was established since 2006. The company sold fresh flowers from the species of Hypericum and Chrysanthemum to its holding company in Japan. All the flowers were planted on the land of the contract flower growers who were the suppliers of the fresh flowers to CJSB. The contract growers were the freehold growers who had contracts binding with CJSB to supply the fresh flowers only to CJSB under certain specifications which had been determined by CJSB. During the year 2007 to 2010, CJSB had seven contract flower growers in Cameron Highlands which were Great Land Talent Sdn Bhd, Bertam Farm Sdn Bhd, C.H. Spring Flowers United Sdn Bhd, YL Flora, Mung Seng Nursery, Kayangan Flora and Ng Farm. CJSB stated that the four seasons in Japan were not suitable to plant flowers. Thus, the company used the services from the contract flower growers for three (3) main reasons: (i) Cameron Highlands had the suitable climate for planting flowers. Due to the limited land, CJSB had established relationships with the contract growers who were the proprietors of the land in Cameron Highland that planted a particular crop. In this way, CJSB did not have to go through the process of getting the authorisation from the local authorities to get the Temporary Occupation License and this could save the costs of CJSB. (ii) The use of contract growers prevented CJSB from employing foreign workers to do plant work as these foreign workers worked with contract growers, therefore CJSB did not have to manage foreign workers in relation to immigration, and other matters related to foreign workers. (iii) In this way, the contract growers, not CJSB, recruit and train the foreign workers. This was cost-effective and CJSB could focus on providing the necessary assistance and consultancy services to contract growers. 3. CJSB’S BUSINESS OPERATION CJSB had built its factory in 2006 on a land which was rented from Seng Heng Horticulture Sdn Bhd and was situated in Cameron Highlands, Pahang.
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