(MPKB-BRI) Taxes assessment arrears: The influencial factors / Siti Noradlina Abdul Wahab

This research paper is focusing on the tax assessment arrears occurs at Majlis Perbandaran Kota Bharu Bandar Raya Islam, Kota Bharu, Kelantan. The purpose of study is to identify the major factors that influenced the tax assessment arrears at MPKB-BRI. At MPKB-BRI, tax assessment become as one of the revenue received
for the company. It means that, the tax collection is playing an important part to give the huge impact to the MPKB-BRI’s performance. In order to study about this research, I need to know about some of the procedures taken at the Taxes Department. All of the relevant process which are using by the Taxes Department is important to be known. I need to collect all the data from the primary and secondary
sources which are from the journals, articles, and internet and of course from the Taxes Department itself. All of the resources are very important while doing this research study. Tax assessment arrears is one of the big problems occurred at MPKB-BRI. This problem gives the huge impact towards the department as well as the organization. Tax assessment arrears are cause by the several factors. Most of
the council need to face this kind of problem. It same goes to MPKB-BRI. This research study will identify the relevant factors that cause the tax assessment arrears at MPKB-BRI and will also find the suitable ways to overcome this problem from become worse in the future