The obstacles on assessment tax collection in Keningau district / Lynda Novia Ramli Jaimi

Assessment tax is a specific value that is assigned to the property that public posse for tax purposes. According to Hakim (1987), assessment tax is a process in determining on a value charged for the purpose of maintaining the infrastructure and facilities provided by the local government for the b...

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Main Author:	Ramli Jaimi, Lynda Novia
Format:	Thesis
Language:	English
Published:	2015
Subjects:	Tax assessment Taxation of government property
Online Access:	https://ir.uitm.edu.my/id/eprint/74246/1/74246.pdf
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id	my-uitm-ir.74246
record_format	uketd_dc
spelling	my-uitm-ir.742462023-03-09T04:44:47Z The obstacles on assessment tax collection in Keningau district / Lynda Novia Ramli Jaimi 2015 Ramli Jaimi, Lynda Novia Tax assessment Tax collection. Taxpayer compliance Taxation of government property Assessment tax is a specific value that is assigned to the property that public posse for tax purposes. According to Hakim (1987), assessment tax is a process in determining on a value charged for the purpose of maintaining the infrastructure and facilities provided by the local government for the benefit of the people. In Malaysia, assessment tax collection is one of the local government's revenue. This revenue enables them to provide service to the public. Unfortunately, most of the countries including Malaysia are facing continuous assessment tax arrears which keep on increasing year by year. Therefore, the purpose of this study is to investigate factors contributing to nonpayment of assessment taxes in Keningau District as well as to identify and analyze the actions taken by the district council to reduce the rate of nonpayment of assessment tax. The findings show that tax morale which consists of several factors may lead to tax compliance. The factors that have been identified are knowledge, level of income, fairness and culture. However, both of the Council and taxpayers themselves have to tolerate in ensuring the assessment tax compliance by introducing new system, tax knowledge education, strict enforcement and good service delivery to create tax morale among the public. As a recommendation to boost tax morale, it is the right time for the council to invent new system, creating a knowledgeable organization through activities such early childhood education, school program, campaign, seminar and talks as well as to gain public trust by executing fairness in enforcement and improve service delivery. 2015 Thesis https://ir.uitm.edu.my/id/eprint/74246/ https://ir.uitm.edu.my/id/eprint/74246/1/74246.pdf text en public masters Universiti Teknologi MARA, Sabah Faculty of Business and Management Zaaba, Zuraidah Gunggut, Haijon Chua, Kim Hing
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Zaaba, Zuraidah Gunggut, Haijon Chua, Kim Hing
topic	Tax assessment Tax assessment Taxation of government property
spellingShingle	Tax assessment Tax assessment Taxation of government property Ramli Jaimi, Lynda Novia The obstacles on assessment tax collection in Keningau district / Lynda Novia Ramli Jaimi
description	Assessment tax is a specific value that is assigned to the property that public posse for tax purposes. According to Hakim (1987), assessment tax is a process in determining on a value charged for the purpose of maintaining the infrastructure and facilities provided by the local government for the benefit of the people. In Malaysia, assessment tax collection is one of the local government's revenue. This revenue enables them to provide service to the public. Unfortunately, most of the countries including Malaysia are facing continuous assessment tax arrears which keep on increasing year by year. Therefore, the purpose of this study is to investigate factors contributing to nonpayment of assessment taxes in Keningau District as well as to identify and analyze the actions taken by the district council to reduce the rate of nonpayment of assessment tax. The findings show that tax morale which consists of several factors may lead to tax compliance. The factors that have been identified are knowledge, level of income, fairness and culture. However, both of the Council and taxpayers themselves have to tolerate in ensuring the assessment tax compliance by introducing new system, tax knowledge education, strict enforcement and good service delivery to create tax morale among the public. As a recommendation to boost tax morale, it is the right time for the council to invent new system, creating a knowledgeable organization through activities such early childhood education, school program, campaign, seminar and talks as well as to gain public trust by executing fairness in enforcement and improve service delivery.
format	Thesis
qualification_level	Master's degree
author	Ramli Jaimi, Lynda Novia
author_facet	Ramli Jaimi, Lynda Novia
author_sort	Ramli Jaimi, Lynda Novia
title	The obstacles on assessment tax collection in Keningau district / Lynda Novia Ramli Jaimi
title_short	The obstacles on assessment tax collection in Keningau district / Lynda Novia Ramli Jaimi
title_full	The obstacles on assessment tax collection in Keningau district / Lynda Novia Ramli Jaimi
title_fullStr	The obstacles on assessment tax collection in Keningau district / Lynda Novia Ramli Jaimi
title_full_unstemmed	The obstacles on assessment tax collection in Keningau district / Lynda Novia Ramli Jaimi
title_sort	obstacles on assessment tax collection in keningau district / lynda novia ramli jaimi
granting_institution	Universiti Teknologi MARA, Sabah
granting_department	Faculty of Business and Management
publishDate	2015
url	https://ir.uitm.edu.my/id/eprint/74246/1/74246.pdf
_version_	1783736013598752768

The obstacles on assessment tax collection in Keningau district / Lynda Novia Ramli Jaimi

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