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Taxation as an alternative to encourage idle land development

Abd. Hamid, Muhamad Norfiqiri and Md. Yunus, Norhidayah and Nur Berahim, Nur Berahim and Zainudin, Ainur Zaireen and Mohd. Ali, Hishamuddin and Mohamed Razali, Muhammad Najib and Mohd. Yusoff, Nurul Syakima and Md. Azmi, Fatin Afiqah (2023) Taxation as an alternative to encourage idle land development. Planning Malaysia, 21 (3). pp. 122-133. ISSN 1675-6215

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Official URL: http://dx.doi.org/10.21837/pm.v21i27.1289

Abstract

The topic of idle land, especially in agriculture, seems to have a consequence on both agricultural production and land utilization. Malaysia's government normally takes a diplomatic approach to idle land concerns, providing financial assistance, facilities, and agricultural input to urge landowners to develop the idle lands. Actual studies on the global scale, however, indicated that certain countries took a tough stance by implementing the idle land tax. Hence, the aim of the research is to look into nine countries' idle land taxation implementation. Secondary data were analysed using comparative and thematic analysis to examine the key aspects of idle land tax application. The study identified five fundamental aspects that are critical to the application of idle land taxes. Based on these findings, Malaysia now has new options for idle land enforcement that it may adopt in the future if diplomatic strategies no longer have an influence on Malaysia's approaches to overcome idle agriculture land issues.

Item Type:Article
Uncontrolled Keywords:development, idle land, taxation
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Built Environment
ID Code:106307
Deposited By: Yanti Mohd Shah
Deposited On:29 Jun 2024 05:48
Last Modified:29 Jun 2024 05:48

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