The obstacles on assessment tax collection in Keningau district / Lynda Novia Ramli Jaimi

• Main Author: Ramli Jaimi, Lynda Novia
• Format: Thesis
• Language: English
• Published: 2015
• Subjects: Tax assessment; Tax collection. Taxpayer compliance; Taxation of government property
• Online Access: https://ir.uitm.edu.my/id/eprint/74246/1/74246.pdf; https://ir.uitm.edu.my/id/eprint/74246/
• Institution: Universiti Teknologi Mara

Assessment tax is a specific value that is assigned to the property that public posse for tax purposes. According to Hakim (1987), assessment tax is a process in determining on a value charged for the purpose of maintaining the infrastructure and facilities provided by the local government for the b...