Perlaksanaan kaedah operasi lawat, nasihat dan bayar dalam kutipan cukai tanah

Abstract

Perak Land Administration keep diversify initiatives to increase the quit rent collection every year. One of the initiatives known as a Operation of Visit, Advice and Pay. This initiative have a positive impact which is increase the quit rent revenue colection however have constraint during its implementation. Due to this, a study shoud be conducted to assess the operational problems during its implementation. The observation and interview method were use to collect the data The respondent are the members of Team Visit, Advice and Pay of Pejabat Daerah dan Tanah Hulu Perak consisting of officers and staff of Revenue Department and Admisnistration Department who is indirectly involve. This study has discovered four (4) major findings consisting of the prosedural aspects which are lack of guidance of procedural and documentation method. From human resources aspect includes inadequacy of confidence among the members when persuading the land owner, less driver skill to find the residential location and unwillingness of members to work after office hour. Third finding is about techical aspect which is require some gadgets in implementation of operation. Last finding is the financial aspect where the land office need bear the extra operational cost when there is no payment guarantee from land owner. This study also has analyzing and made several improvement suggestions to all the findings that can be a basic guidance to the responsible party namely State and District Land Administration Offices to establish the procedures and documentation method, provide Key Performance Indicator and monitoring as well as improve the negotiations skill.