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INCOME TAXES
 6 Months Ended
Apr. 01, 2023
Income Tax Disclosure [Abstract]  
INCOME TAXES 14. INCOME TAXES
The following table reflects the provision for income taxes and the effective tax rate for the three and six months ended April 1, 2023 and April 2, 2022: 
 Three months endedSix months ended
(dollar amounts in thousands)April 1, 2023April 2, 2022April 1, 2023April 2, 2022
Provision for income taxes$5,556 $13,713 $9,314 $31,648 
Effective tax rate27.0 %10.6 %23.9 %11.3 %

For the three and six months ended April 1, 2023 as compared to the same periods ended April 2, 2022, the decrease in provision for income taxes is primarily related to a decrease in profitability and the increase in effective tax rate is primarily related to the increase in global intangible low-taxed income (“GILTI”), driven by the capitalization of research and development expenditures as mandated by the U.S. Tax Cuts and Jobs Act of 2017.
For the three and six months ended April 1, 2023, the effective tax rate is higher than the U.S. federal statutory tax rate primarily due to GILTI, partially offset by foreign income earned in lower tax jurisdiction and tax incentives.