Determinants of assessment rate arrears collection in Kelantan district councils / Mohd Saiful Azuan Ramli, Hazwan Rizal Abdul Hallim and Hasyamefandi Hanapi

Non-compliance with assessment tax payments to local authorities' councils has increased throughout the years in Malaysia. Assessment rates are a significant source of income for local authorities in Malaysia. This applies to all local governments since it demonstrates they suffered the same is...

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Main Authors:	Ramli, Mohd Saiful Azuan, Abdul Hallim, Hazwan Rizal, Hanapi, Hasyamefandi
格式:	Thesis
语言:	English
出版:	2021
主题:	Tax collection Taxpayer compliance Local government
在线阅读:	https://ir.uitm.edu.my/id/eprint/66267/1/66267.pdf
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id	my-uitm-ir.66267
record_format	uketd_dc
spelling	my-uitm-ir.662672022-11-16T08:42:13Z Determinants of assessment rate arrears collection in Kelantan district councils / Mohd Saiful Azuan Ramli, Hazwan Rizal Abdul Hallim and Hasyamefandi Hanapi 2021-08 Ramli, Mohd Saiful Azuan Abdul Hallim, Hazwan Rizal Hanapi, Hasyamefandi Tax collection. Taxpayer compliance Local government Non-compliance with assessment tax payments to local authorities' councils has increased throughout the years in Malaysia. Assessment rates are a significant source of income for local authorities in Malaysia. This applies to all local governments since it demonstrates they suffered the same issue, referred to as assessment tax arrears. The objective of the study is to identify the determinants of assessment rate arrears collection in Kelantan district council by identifying the factors that influence assessment rate areas in the local district council by using multiple linear regression for primary data collection using a questionnaire distributed and secondary data by using trend and comparative analysis. The other objective is to examine the significant association between organizational commitment, tax structure, and legal enforcement towards arrears in the assessment rate arrears in local council whether there is significant relation using the Pearson correlation analysis. The result obtained for all three variables of p-value is below 0.05 where there is a significant relationship between all variables observed. The last objective is to examine the relationship of the new model of assessment rate arrears by using multiple linear regression analysis where the result for all independent variables and the dependent variable is significant. The target population in the study is 500 employees of three local district councils, and the respondent for the study is 217 by using a quantitative method of cluster sampling and survey questionnaire that have been developed based on a through and detailed analysis of the relevant literature. The finding of the study may assist Malaysian local government management in managing assessment tax arrears and provide useful insight for future research. This study suggests that organizational commitment and tax structure should be restructured and more effective legal enforcement should be implemented. 2021-08 Thesis https://ir.uitm.edu.my/id/eprint/66267/ https://ir.uitm.edu.my/id/eprint/66267/1/66267.pdf text en public masters Universiti Teknologi MARA, Kelantan Arsyad Ayub Graduate Business School Ismail, Dr Nurazleena
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Ismail, Dr Nurazleena
topic	Tax collection Taxpayer compliance Local government
spellingShingle	Tax collection Taxpayer compliance Local government Ramli, Mohd Saiful Azuan Abdul Hallim, Hazwan Rizal Hanapi, Hasyamefandi Determinants of assessment rate arrears collection in Kelantan district councils / Mohd Saiful Azuan Ramli, Hazwan Rizal Abdul Hallim and Hasyamefandi Hanapi
description	Non-compliance with assessment tax payments to local authorities' councils has increased throughout the years in Malaysia. Assessment rates are a significant source of income for local authorities in Malaysia. This applies to all local governments since it demonstrates they suffered the same issue, referred to as assessment tax arrears. The objective of the study is to identify the determinants of assessment rate arrears collection in Kelantan district council by identifying the factors that influence assessment rate areas in the local district council by using multiple linear regression for primary data collection using a questionnaire distributed and secondary data by using trend and comparative analysis. The other objective is to examine the significant association between organizational commitment, tax structure, and legal enforcement towards arrears in the assessment rate arrears in local council whether there is significant relation using the Pearson correlation analysis. The result obtained for all three variables of p-value is below 0.05 where there is a significant relationship between all variables observed. The last objective is to examine the relationship of the new model of assessment rate arrears by using multiple linear regression analysis where the result for all independent variables and the dependent variable is significant. The target population in the study is 500 employees of three local district councils, and the respondent for the study is 217 by using a quantitative method of cluster sampling and survey questionnaire that have been developed based on a through and detailed analysis of the relevant literature. The finding of the study may assist Malaysian local government management in managing assessment tax arrears and provide useful insight for future research. This study suggests that organizational commitment and tax structure should be restructured and more effective legal enforcement should be implemented.
format	Thesis
qualification_level	Master's degree
author	Ramli, Mohd Saiful Azuan Abdul Hallim, Hazwan Rizal Hanapi, Hasyamefandi
author_facet	Ramli, Mohd Saiful Azuan Abdul Hallim, Hazwan Rizal Hanapi, Hasyamefandi
author_sort	Ramli, Mohd Saiful Azuan
title	Determinants of assessment rate arrears collection in Kelantan district councils / Mohd Saiful Azuan Ramli, Hazwan Rizal Abdul Hallim and Hasyamefandi Hanapi
title_short	Determinants of assessment rate arrears collection in Kelantan district councils / Mohd Saiful Azuan Ramli, Hazwan Rizal Abdul Hallim and Hasyamefandi Hanapi
title_full	Determinants of assessment rate arrears collection in Kelantan district councils / Mohd Saiful Azuan Ramli, Hazwan Rizal Abdul Hallim and Hasyamefandi Hanapi
title_fullStr	Determinants of assessment rate arrears collection in Kelantan district councils / Mohd Saiful Azuan Ramli, Hazwan Rizal Abdul Hallim and Hasyamefandi Hanapi
title_full_unstemmed	Determinants of assessment rate arrears collection in Kelantan district councils / Mohd Saiful Azuan Ramli, Hazwan Rizal Abdul Hallim and Hasyamefandi Hanapi
title_sort	determinants of assessment rate arrears collection in kelantan district councils / mohd saiful azuan ramli, hazwan rizal abdul hallim and hasyamefandi hanapi
granting_institution	Universiti Teknologi MARA, Kelantan
granting_department	Arsyad Ayub Graduate Business School
publishDate	2021
url	https://ir.uitm.edu.my/id/eprint/66267/1/66267.pdf
_version_	1783735609097977856

Determinants of assessment rate arrears collection in Kelantan district councils / Mohd Saiful Azuan Ramli, Hazwan Rizal Abdul Hallim and Hasyamefandi Hanapi

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