Staff View: Regulatory Barriers in Collecting Assessment Rates Arrears of Local Authorities in Malaysia

Regulatory Barriers in Collecting Assessment Rates Arrears of Local Authorities in Malaysia

Assessment rate is the only local tax form in Malaysia and it is a main source of income for local authorities. It is also may be considered as a potential source of income to replace grants from the Federal Government. Revenue from assessment rates is crucial for the local authorities to pay for se...

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Main Authors:	Mohd, Elina, Ayub, Zainal Amin, Mohd Anuar, Haslinda
Format:	Article
Language:	English
Published:	Khalsa Publications 2018
Subjects:	K Law (General)
Online Access:	https://repo.uum.edu.my/id/eprint/31098/1/JSSR%2006%2001%202018%201049-1055.pdf https://doi.org/10.32861/jssr.spi6.1049.1055 https://repo.uum.edu.my/id/eprint/31098/ https://arpgweb.com/journal/journal/7/special_issue https://doi.org/10.32861/jssr.spi6.1049.1055
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id	my.uum.repo.31098
record_format	eprints
spelling	my.uum.repo.310982024-07-18T09:32:24Z https://repo.uum.edu.my/id/eprint/31098/ Regulatory Barriers in Collecting Assessment Rates Arrears of Local Authorities in Malaysia Mohd, Elina Ayub, Zainal Amin Mohd Anuar, Haslinda K Law (General) Assessment rate is the only local tax form in Malaysia and it is a main source of income for local authorities. It is also may be considered as a potential source of income to replace grants from the Federal Government. Revenue from assessment rates is crucial for the local authorities to pay for services and maintenance in the local authority administrative areas, as well as for their effective administration and service delivery system. However, arrears of assessment rates of local authorities in Malaysia have become national issues and it becomes more challenging over time to recover the arrears. Local authorities are faced with various issues and problems in collecting and enforcing arrears of assessment rates. Thus, it is the aims of this study to examine the problems of rate assessment arrears collection and to identify regulatory barriers in collecting assessment rates arrears amongst local authorities. The scope of the study however is limited to the local authorities in the northern region of Malaysia only. The study employs socio-legal research where apart from library based research, questionnaires were distributed to legal officers, valuation officers and accountants from various department of local authorities. This study finds that the amount of revenue collected is decreasing due to loopholes of the law and ineffective enforcement of the law by local authorities. It is also found that the local authorities? officers lack of understanding of the law and procedures on the collection of assessment rates arrears. It is suggested that the law should be amended and the training should be provided for the improvement of the assessment rate collection Khalsa Publications 2018 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/31098/1/JSSR%2006%2001%202018%201049-1055.pdf Mohd, Elina and Ayub, Zainal Amin and Mohd Anuar, Haslinda (2018) Regulatory Barriers in Collecting Assessment Rates Arrears of Local Authorities in Malaysia. Journal of Social Science Research, 6 (1). pp. 1049-1055. ISSN 2321-1091 https://arpgweb.com/journal/journal/7/special_issue https://doi.org/10.32861/jssr.spi6.1049.1055 https://doi.org/10.32861/jssr.spi6.1049.1055
institution	Universiti Utara Malaysia
building	UUM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Utara Malaysia
content_source	UUM Institutional Repository
url_provider	http://repo.uum.edu.my/
language	English
topic	K Law (General)
spellingShingle	K Law (General) Mohd, Elina Ayub, Zainal Amin Mohd Anuar, Haslinda Regulatory Barriers in Collecting Assessment Rates Arrears of Local Authorities in Malaysia
description	Assessment rate is the only local tax form in Malaysia and it is a main source of income for local authorities. It is also may be considered as a potential source of income to replace grants from the Federal Government. Revenue from assessment rates is crucial for the local authorities to pay for services and maintenance in the local authority administrative areas, as well as for their effective administration and service delivery system. However, arrears of assessment rates of local authorities in Malaysia have become national issues and it becomes more challenging over time to recover the arrears. Local authorities are faced with various issues and problems in collecting and enforcing arrears of assessment rates. Thus, it is the aims of this study to examine the problems of rate assessment arrears collection and to identify regulatory barriers in collecting assessment rates arrears amongst local authorities. The scope of the study however is limited to the local authorities in the northern region of Malaysia only. The study employs socio-legal research where apart from library based research, questionnaires were distributed to legal officers, valuation officers and accountants from various department of local authorities. This study finds that the amount of revenue collected is decreasing due to loopholes of the law and ineffective enforcement of the law by local authorities. It is also found that the local authorities? officers lack of understanding of the law and procedures on the collection of assessment rates arrears. It is suggested that the law should be amended and the training should be provided for the improvement of the assessment rate collection
format	Article
author	Mohd, Elina Ayub, Zainal Amin Mohd Anuar, Haslinda
author_facet	Mohd, Elina Ayub, Zainal Amin Mohd Anuar, Haslinda
author_sort	Mohd, Elina
title	Regulatory Barriers in Collecting Assessment Rates Arrears of Local Authorities in Malaysia
title_short	Regulatory Barriers in Collecting Assessment Rates Arrears of Local Authorities in Malaysia
title_full	Regulatory Barriers in Collecting Assessment Rates Arrears of Local Authorities in Malaysia
title_fullStr	Regulatory Barriers in Collecting Assessment Rates Arrears of Local Authorities in Malaysia
title_full_unstemmed	Regulatory Barriers in Collecting Assessment Rates Arrears of Local Authorities in Malaysia
title_sort	regulatory barriers in collecting assessment rates arrears of local authorities in malaysia
publisher	Khalsa Publications
publishDate	2018
url	https://repo.uum.edu.my/id/eprint/31098/1/JSSR%2006%2001%202018%201049-1055.pdf https://doi.org/10.32861/jssr.spi6.1049.1055 https://repo.uum.edu.my/id/eprint/31098/ https://arpgweb.com/journal/journal/7/special_issue https://doi.org/10.32861/jssr.spi6.1049.1055
_version_	1805893237826650112
score	13.211869

Regulatory Barriers in Collecting Assessment Rates Arrears of Local Authorities in Malaysia

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