PROPERTY OWNER’S ATTITUDE TOWARDS ASSESSMENT TAX OBLIGATION

Authors

  • Shamsinar Rahman Universiti Teknologi MARA Pahang
  • Fadilah Puteh Universiti Teknologi MARA Shah Alam
  • Nurma Abdul Manap Universiti Teknologi MARA Pahang

DOI:

https://doi.org/10.24191/gading.v24i03.272

Abstract

Tax is an important source of income to the government. Assessment tax or property tax is one of the main income to the local government in Malaysia. The successful collection of the assessment tax will ensure smooth and efficient implementation of local government administration. The taxpayer’s attitude towards assessment tax obligation has been identified as one of the factors that contribute towards assessment tax arrears. The objective of this study is to provide extensive reviews of the property owner’s attitude towards their assessment tax obligations. The extensive review is hoped to provide deeper understanding on the issue of assessment tax arrears as well as contribute to the body of knowledge in tax and local government context.

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Published

2021-10-15

How to Cite

Rahman, S., Puteh, F., & Abdul Manap, N. (2021). PROPERTY OWNER’S ATTITUDE TOWARDS ASSESSMENT TAX OBLIGATION. Gading Journal for the Social Sciences (e-ISSN 2600-7568), 24(03), 13–17. https://doi.org/10.24191/gading.v24i03.272

Issue

Vol. 24 No. 03 (2021): Gading Journal for Social Sciences Vol. 24 Special Issue KONAKA (English) OCTOBER 2021

Section

Article/Paper

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