Prosedur perundangan tuntutan tunggakan kadar menurut akta kerajaan Tempatan 1976

• Main Author: Elina, Mohd
• Format: Thesis
• Language: English; English; English
• Published: 2019
• Subjects: KPG1-6999 Malaysia
• Online Access: https://etd.uum.edu.my/9027/1/s901703_01.pdf; https://etd.uum.edu.my/9027/2/s901703_02.pdf; https://etd.uum.edu.my/9027/3/s901703_references.docx; https://etd.uum.edu.my/9027/
• Institution: Universiti Utara Malaysia

Rate is the only local tax form in Malaysia and it is a major source of income for local authorities. Revenue from rates is important for local authorities to provide services and maintenances in the area of administration of local authorities to administer and deliver services effectively. However, the arrears of local authority’s rates in Malaysia has become a national issue and it become more challenging over time to overcome the arrears of rate. Local authorities have faced various problems in collecting and enforcing those rates which are in arrears. Therefore, a thorough study should be carried out to identity factors that contribute to the arrears in rate. Hence, the study was carried out to (1) review the provisions of the Local Government Act 1976 regarding the claim of arrears of rate;- (2) analyze the constraints of local in enforcing the Local Government Act 1976 on claim of arrears of rate;- (3) measure the level of understanding of the local authorities in enforcing Local Government Act 1976 regarding the claim of arrears of rate; and finally (4) propose recommendation on legislative, management and enforcement improvements for local authorities in the claim of arrears of rate. The methodology of the study is socio legal research. A total of 42 questionnaires were distributed to the Executing Group of Officers, Legal Officers, Assessment Officers and Accountants at 14 local authorities in the northern Peninsular of Malaysia. Data from questionnaires were analyzed using descriptive methods, likert scale and cross-tabs through software Statistical Package of Social Science. Apart from this, the interview method was conducted with 16 respondents consisting of Managements Group and Head of Departments Group. The analysis conducted to obtain the results and findings of the study was by using the In-Depth Interview method. This study found that there were defectiveness and weaknesses of local authority officials in claiming those rates in arrears. Based on the findings, some suggestions and recommendations were presented in accordance with the fourth objective. The results of this study’s analysis are expected to provide useful inputs especially to local authorities in ensuring those outstanding rate can be collected through proper procedures as well as to overcome the shackles of arrears in rate that are unsettled within local authorities.