Determinants of assessment rate arrears collection in Kelantan district councils / Mohd Saiful Azuan Ramli, Hazwan Rizal Abdul Hallim and Hasyamefandi Hanapi

Ramli, Mohd Saiful Azuan and Abdul Hallim, Hazwan Rizal and Hanapi, Hasyamefandi (2021) Determinants of assessment rate arrears collection in Kelantan district councils / Mohd Saiful Azuan Ramli, Hazwan Rizal Abdul Hallim and Hasyamefandi Hanapi. Masters thesis, Universiti Teknologi MARA, Kelantan.


Non-compliance with assessment tax payments to local authorities' councils has increased throughout the years in Malaysia. Assessment rates are a significant source of income for local authorities in Malaysia. This applies to all local governments since it demonstrates they suffered the same issue, referred to as assessment tax arrears. The objective of the study is to identify the determinants of assessment rate arrears collection in Kelantan district council by identifying the factors that influence assessment rate areas in the local district council by using multiple linear regression for primary data collection using a questionnaire distributed and secondary data by using trend and comparative analysis. The other objective is to examine the significant association between organizational commitment, tax structure, and legal enforcement towards arrears in the assessment rate arrears in local council whether there is significant relation using the Pearson correlation analysis. The result obtained for all three variables of p-value is below 0.05 where there is a significant relationship between all variables observed. The last objective is to examine the relationship of the new model of assessment rate arrears by using multiple linear regression analysis where the result for all independent variables and the dependent variable is significant. The target population in the study is 500 employees of three local district councils, and the respondent for the study is 217 by using a quantitative method of cluster sampling and survey questionnaire that have been developed based on a through and detailed analysis of the relevant literature. The finding of the study may assist Malaysian local government management in managing assessment tax arrears and provide useful insight for future research. This study suggests that organizational commitment and tax structure should be restructured and more effective legal enforcement should be implemented.


Item Type: Thesis (Masters)
Email / ID Num.
Ramli, Mohd Saiful Azuan
Abdul Hallim, Hazwan Rizal
Hanapi, Hasyamefandi
Email / ID Num.
Thesis advisor
Ismail, Dr Nurazleena
Subjects: H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance
J Political Science > JS Local government. Municipal government > Local government
Divisions: Universiti Teknologi MARA, Kelantan > Kota Bharu Campus
Programme: Master in Business Administration
Keywords: tax payments, local authorities, assessment rates, assessment tax, organizational commitment, significant relation
Date: August 2021
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