A study of the process and barriers of property tax revenue generation in local government (a case study of Pasir Gudang Municipal Council)

Property tax collection issues in local governments are an important area of concern in recent years. Similarly, Pasir Gudang Municipal Council is facing serious challenges due the accrual of arrears on property tax. These issues are directly linked to the conducts and compliance behavior of the...

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Main Author:	Umar, Mohammed Akilu
Format:	Thesis
Language:	English English
Published:	2013
Subjects:	HJ Public Finance
Online Access:	http://eprints.uthm.edu.my/1966/1/24p%20MOHAMMED%20AKILU%20UMAR.pdf http://eprints.uthm.edu.my/1966/2/MOHAMMED%20AKILU%20UMAR%20WATERMARK.pdf
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id	my-uthm-ep.1966
record_format	uketd_dc
spelling	my-uthm-ep.19662021-10-14T05:45:59Z A study of the process and barriers of property tax revenue generation in local government (a case study of Pasir Gudang Municipal Council) 2013-05 Umar, Mohammed Akilu HJ Public Finance HJ9103-9695 Local finance. Municipal finance Including the revenue, budget, expenditure, etc. of counties, boroughs, communes, municipalities, etc Property tax collection issues in local governments are an important area of concern in recent years. Similarly, Pasir Gudang Municipal Council is facing serious challenges due the accrual of arrears on property tax. These issues are directly linked to the conducts and compliance behavior of the taxpayers which determine the revenue generation of the local government. Therefore, as a result of high non-compliance behavior of the taxpayers, the revenue generation capacity of Pasir Gudang Municipal Council has been declining. This study therefore, makes an effort to investigate the problems of low property tax revenue generation at Pasir Gudang Municipal Council, Malaysia. Random sampling technique was used for the data collection required for the study. Nevertheless, the study adopted a mixed method approach. 300 respondents are targeted which form the sample size to answer one of the research questions. While the qualitative method answers the other 3 research questions. However, 264 questionnaires were returned. The quantitative data analysis employed was simple distribution tables, bar chart and percentage distribution. On the other hand, thematic network analysis and narration, photographs and observations were used for qualitative analysis. The study has discovered that inadequate provisions of infrastructural facilities and services are the reason for the decline in property tax revenue collection generation in the study area. Because the findings of study discovered that the taxpayer's expectations were to have adequate infrastructural facilities and services in the study area but due to the absence of these requirements most of them evade paying the property tax. Through the findings of the study a relationship between public authorities and the taxpayers is established. The research contribution to knowledge based on the findings of this study is very significant. The study has established that provision of public amenities (public goods and services) is a determinant to taxpayers compliance. This can be used as an extension on Fischer's model of compliance behavior. However, effective public engagement in the public service delivery and enforcement could yield positive results. 2013-05 Thesis http://eprints.uthm.edu.my/1966/ http://eprints.uthm.edu.my/1966/1/24p%20MOHAMMED%20AKILU%20UMAR.pdf text en public http://eprints.uthm.edu.my/1966/2/MOHAMMED%20AKILU%20UMAR%20WATERMARK.pdf text en validuser mphil masters Universiti Tun Hussein Malaysia Fakulti Pengurusan Teknologi dan Perniagaan
institution	Universiti Tun Hussein Onn Malaysia
collection	UTHM Institutional Repository
language	English English
topic	HJ Public Finance HJ Public Finance
spellingShingle	HJ Public Finance HJ Public Finance Umar, Mohammed Akilu A study of the process and barriers of property tax revenue generation in local government (a case study of Pasir Gudang Municipal Council)
description	Property tax collection issues in local governments are an important area of concern in recent years. Similarly, Pasir Gudang Municipal Council is facing serious challenges due the accrual of arrears on property tax. These issues are directly linked to the conducts and compliance behavior of the taxpayers which determine the revenue generation of the local government. Therefore, as a result of high non-compliance behavior of the taxpayers, the revenue generation capacity of Pasir Gudang Municipal Council has been declining. This study therefore, makes an effort to investigate the problems of low property tax revenue generation at Pasir Gudang Municipal Council, Malaysia. Random sampling technique was used for the data collection required for the study. Nevertheless, the study adopted a mixed method approach. 300 respondents are targeted which form the sample size to answer one of the research questions. While the qualitative method answers the other 3 research questions. However, 264 questionnaires were returned. The quantitative data analysis employed was simple distribution tables, bar chart and percentage distribution. On the other hand, thematic network analysis and narration, photographs and observations were used for qualitative analysis. The study has discovered that inadequate provisions of infrastructural facilities and services are the reason for the decline in property tax revenue collection generation in the study area. Because the findings of study discovered that the taxpayer's expectations were to have adequate infrastructural facilities and services in the study area but due to the absence of these requirements most of them evade paying the property tax. Through the findings of the study a relationship between public authorities and the taxpayers is established. The research contribution to knowledge based on the findings of this study is very significant. The study has established that provision of public amenities (public goods and services) is a determinant to taxpayers compliance. This can be used as an extension on Fischer's model of compliance behavior. However, effective public engagement in the public service delivery and enforcement could yield positive results.
format	Thesis
qualification_name	Master of Philosophy (M.Phil.)
qualification_level	Master's degree
author	Umar, Mohammed Akilu
author_facet	Umar, Mohammed Akilu
author_sort	Umar, Mohammed Akilu
title	A study of the process and barriers of property tax revenue generation in local government (a case study of Pasir Gudang Municipal Council)
title_short	A study of the process and barriers of property tax revenue generation in local government (a case study of Pasir Gudang Municipal Council)
title_full	A study of the process and barriers of property tax revenue generation in local government (a case study of Pasir Gudang Municipal Council)
title_fullStr	A study of the process and barriers of property tax revenue generation in local government (a case study of Pasir Gudang Municipal Council)
title_full_unstemmed	A study of the process and barriers of property tax revenue generation in local government (a case study of Pasir Gudang Municipal Council)
title_sort	study of the process and barriers of property tax revenue generation in local government (a case study of pasir gudang municipal council)
granting_institution	Universiti Tun Hussein Malaysia
granting_department	Fakulti Pengurusan Teknologi dan Perniagaan
publishDate	2013
url	http://eprints.uthm.edu.my/1966/1/24p%20MOHAMMED%20AKILU%20UMAR.pdf http://eprints.uthm.edu.my/1966/2/MOHAMMED%20AKILU%20UMAR%20WATERMARK.pdf
_version_	1747830888514715648

A study of the process and barriers of property tax revenue generation in local government (a case study of Pasir Gudang Municipal Council)

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