Punca-punca tunggakan cukai tanah bagi syarat jenis bangunan di daerah Melaka Tengah

Abstract

Quit rent is a main income to the state government. Outstanding of quit rent caused a lot of problems. This was happened due to the non-systematic in quit rent collection and management. The purpose of carrying out this research is to improve the quit rent collection system to make it more efficient. Primary data were collected through questionnaire and interview schedule from the respondents. District of Melaka Tengah was chosen as the case study area for this research. Data that collected from questionnaires were based on two groups of quit rent payee which are the owners of land of commercial building and land of residential building. The primary data was collected also through interviewing the Land Administrator of Melaka Tengah Land Office and the Director of Land and Mines of Melaka. The secondary data were taken from related government published reports. Analysis data on quantitative were arranged in a form of table, figure, pie chart, graph and histograms. As a result of this research, the outstanding of quit rent had been contributed by the quit rent payee and the inefficiency in organizational management. There are few suggestions to avoid non-payment of quit rent by the landowners such as improving related data, solving problem of non-potential title, delivery of quit rent statement, incentive, easy place of paying quit rent, method of paying quit rent and enforcement of related laws.