Rates collection in Manjung municipal council

The aim of this study is to examine rates collection in Manjung Municipal Council. Local authorities in Malaysia have been given wide powers within the Local Government Act of 1976. The functions are not only mandatory functions but discretionary functions as well. Assessment rates is collected by t...

Full description

Saved in:

Bibliographic Details
Main Author:	Lee, Han Wei
Format:	Thesis
Language:	English
Published:	2009
Subjects:	HJ Public Finance
Online Access:	http://eprints.utm.my/id/eprint/12716/1/LeeHanWeiMFKSG2009.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-utm-ep.12716
record_format	uketd_dc
institution	Universiti Teknologi Malaysia
collection	UTM Institutional Repository
language	English
topic	HJ Public Finance
spellingShingle	HJ Public Finance Lee, Han Wei Rates collection in Manjung municipal council
description	The aim of this study is to examine rates collection in Manjung Municipal Council. Local authorities in Malaysia have been given wide powers within the Local Government Act of 1976. The functions are not only mandatory functions but discretionary functions as well. Assessment rates is collected by the local authorities for the provision of services to the residents. Previous study shows that assessment rates have been the most lucrative source of revenue of local authority. However, the main income of local authority to provide services and development in the area is affected by the increase of rates arrears by house owners. In Manjung Municipal Council, the rates arrear at the end of year 2008 is RM 3.7 Million. Therefore a study is conducted to identify the problem of rates collection faced by Manjung Municipal Council. In the study, 100 questionnaires were distributed to respondents in Manjung council area. Besides, ways to improve the rates collection was indentified through interview with officer in Valuation Department in Manjung Municipal Council. As a conclusion, the objectives of this study have achieved which eight factors that influenced the rates collection and five ways to improve rates collection system and increase income of Manjung Municipal Council has been identified. From this study, the ways identified that can help local authority to overcome rates arrear problem and enhance the rates collection system are improve the way of rates collection, law enforcement, verify the address of owner of property, improve the services provided to public and improve the way to send bills and notices.
format	Thesis
qualification_level	Master's degree
author	Lee, Han Wei
author_facet	Lee, Han Wei
author_sort	Lee, Han Wei
title	Rates collection in Manjung municipal council
title_short	Rates collection in Manjung municipal council
title_full	Rates collection in Manjung municipal council
title_fullStr	Rates collection in Manjung municipal council
title_full_unstemmed	Rates collection in Manjung municipal council
title_sort	rates collection in manjung municipal council
granting_institution	Universiti Teknologi Malaysia, Faculty of Geoinformation Science and Engineering
granting_department	Faculty of Geoinformation Science and Engineering
publishDate	2009
url	http://eprints.utm.my/id/eprint/12716/1/LeeHanWeiMFKSG2009.pdf
_version_	1747814950976356352
spelling	my-utm-ep.127162018-06-25T08:59:34Z Rates collection in Manjung municipal council 2009 Lee, Han Wei HJ Public Finance The aim of this study is to examine rates collection in Manjung Municipal Council. Local authorities in Malaysia have been given wide powers within the Local Government Act of 1976. The functions are not only mandatory functions but discretionary functions as well. Assessment rates is collected by the local authorities for the provision of services to the residents. Previous study shows that assessment rates have been the most lucrative source of revenue of local authority. However, the main income of local authority to provide services and development in the area is affected by the increase of rates arrears by house owners. In Manjung Municipal Council, the rates arrear at the end of year 2008 is RM 3.7 Million. Therefore a study is conducted to identify the problem of rates collection faced by Manjung Municipal Council. In the study, 100 questionnaires were distributed to respondents in Manjung council area. Besides, ways to improve the rates collection was indentified through interview with officer in Valuation Department in Manjung Municipal Council. As a conclusion, the objectives of this study have achieved which eight factors that influenced the rates collection and five ways to improve rates collection system and increase income of Manjung Municipal Council has been identified. From this study, the ways identified that can help local authority to overcome rates arrear problem and enhance the rates collection system are improve the way of rates collection, law enforcement, verify the address of owner of property, improve the services provided to public and improve the way to send bills and notices. 2009 Thesis http://eprints.utm.my/id/eprint/12716/ http://eprints.utm.my/id/eprint/12716/1/LeeHanWeiMFKSG2009.pdf application/pdf en public masters Universiti Teknologi Malaysia, Faculty of Geoinformation Science and Engineering Faculty of Geoinformation Science and Engineering Ahmad Ariffian Bujang and Hasmah Abu Zarin (2001). Penilaian Statut. Johor: Universiti Teknologi Malaysia. Ariya Aruninta (2003). Controversies in Public Land Management Decision Making: Case Study of Land Utilization in Bangkok, Thailand. Part of research under Fulbright Junior Research Scholarship Program 2003-2004. Christina Low (2008, May 23). DBKL all out to collect arrears. The Star. Retrieved May19, 2009, from http://thestar.com.my Colliers, Jordan Lee & Jaafar (2006), Quit Rent. http://www.colliers.com.my/statutory/quitrent.htm. As accessed on 11.6.2009 Colliers, Jordan Lee & Jaafar Sdn Bhd (2006), Assessment Rates. http://www.colliers.com.my/statutory/assessment.htm. As accessed on 16.3.2009 Gleicher (Unknown Published), Chi Square Analysis. www.niles-hs.k12.il.us/rutgle/Chi square analysis.ppt. As accessed on 29.6.2009 Martin G. (1996), The Phrase Finder. http://www.phrases.org.uk/meanings/death-and-taxes.html. As accessed on 1.6.2009 Hepworth, N.P. (1980). The Finance of Local Government. 6th. ed. London: George Allen & Unwin. James E. Larsen (2003). Real Estate Principles and Practices. United State: John Wiley & Sons, Inc. Kay, J.A. and King, M.A. (1978). The British Tax System. Walton Street, Oxford: Oxford University Press. Malaysia (2006). Local Government Act, 1976. Act 171 Majlis Bandaraya Johor Bahru (2009), Pengurusan Cukai Harta. http://www.mbjb.gov.my/web/guest/cukai_harta As accessed on 16.3.2009 Majlis Perbandaran Manjung (2008), Valuation and Assessment. http://www.mpm.gov.my/web/guest/assessment_tax. As accessed on 29.4.2009 Minnesota Department of Revenue (2008), General Tax Principles. taxes.state.mn.us/mntaxreform/presentations/general_tax_principles.ppt. As accessed on 16.6.2009 Mohd. Zin Mohamed (1998), Local Government in Asia and the Pacific: A Comparative Study. http://www.unescap.org/huset/lgstudy/country/malaysia/malaysia.html#functions. As accessed on 1.6.2009 Nor Aswalela Abdullah (1993). Sistem Pungutan Cukai oleh PBT. Kajian Kes: MDJBT. Bachelor of Sains Thesis. Universiti Teknologi Malaysia Rayner M. (1978). National and Local Taxation. London: The Macmillan Press Ltd. Richard M. Bird and Enid Slack (2002), Land and Property Taxation: A Review. Innovations in Local Revenue Mobilization. June 23-24, 2003. World Bank Headquarters, Washington, DC. Statistics Solutions (2009), Correlation (Pearson, Kendall, Spearman). http://www.statisticssolutions.com/correlation-pearson-kendall-spearman?printable=true. As accessed on 29.6.2009 The Malaysia Government’s Official Portal (2008), Taxation. http://www.gov.my/MyGov/BI/Directory/. As accessed on 25.1.2009. The Malaysia Government’s Official Portal (2009), Taxation and Collection. http://www.gov.my/MyGov/BI/Directory/Citizen/TaxationAndCollections/. As accessed on 16.3.2009 Wan Nor Azriyati Wan Abd Aziz et al (2007). Method of valuation to determine property tax in Malaysia: Is justice made to multi-storey property owners? The Valuation Profession Localisation and Globalisation. 17-19 October, 2007 Beijing. Wikipedia (2009), Cross Tabulation. http://en.wikipedia.org/wiki/Cross_tabulation. As accessed on 29.6.2009

Rates collection in Manjung municipal council

Similar Items