Importance of assessment rate case study: Bandar Bukit Beruntung Hulu Selangor district council / Muhammad Saifullah Mat Isa

Local Authority (PBT) is a body entrusted by the State Government in providing services to the people in its territory. Off late PBT has been the hot topic in connections to all sorts of issues like bribery, squatters, illegal hawkers, corruption, late issuing of Certificate of Fitness (CF) and many more. PBT provides a number of services such as waste collecting, grass cutting, road maintenance, and may more. In providing these services, PBT need to have good revenue while the main income is from assessment rate. Problems in collecting the arrears of assessment rate are faced by all PBT in Selangor. It has been the utmost issue and was brought to Selangor State of Executive Committee meeting and Selangor Economic Action Committee (MTES). Case study, Hulu Selangor District Council (MDHS) is dealing with arrears of assessment rate sum of RM 40.62 million up to year 2002 and is the highest among the PBT with 77.32%. Problems need to be studied is why this phenomenon occurs, it is due to the unrealized of people about the importance of assessment rate or due to inequality services or is it by any other causes. The objectives of this study are to study the assessment rate and interest, to study the residents understanding level about assessment rate, and to study the problems related to assessment rate from the perspective of the taxpayers and the level of residents’ satisfaction about the services provided by MDHS. Findings from the analysis conducted will then enable the writer in putting a few proposals to overcome the problems faced. By taking a few proactive actions proposed will help PBT in downsizing arrears balance, hence will increase MDHS revenue. Good revenue will enable MDHS to provide a better quality services to its territory as they are very much related. Hence, PBT can regain their reputation and will be able to develop a peaceful and harmony environment.