Keperluan penambahbaikan garis panduan kiraan cukai petak bagi pangsapuri perkhidmatan

Abstract

Parcel of rent was one of the new taxes introduced in early 2017 by the Selangor state Government to overcome the problem of land tax payment faced by the owner of the stratified buildings. After almost three (3) years this tax is implemented in the state of Selangor, there is a disadvantage or deficiency in the calculation of tax for the service apartment. Thus, focus this slip Qadar to identify the weaknesses of existing guidelines for the calculation of tax compartments for serviced apartments in Petaling district. In addition, this slip is also done for the JKTT requirement to address the schedule of tax of the parcel. The collection of primary data is obtained through a joint interview method of 9 respondents comprising officers from the Selangor State Secretariat office, District and Land Office of Petaling, Selangor Land and Mines Office, Management Corporation (MC), the Joint Management Body (JMB) and the developer involved. Descriptive data is presented in the form of tables, diagrams and descriptions. In summary, the results of the slips indicate that there are four (4) existing guidelines that have a disadvantage in terms of the calculation of the box tax for service apartments. Based on this discovery, several proposals are presented and hopefully this slip can provide input that is beneficial to all parties in establishing more efficient and effectiveestablishing more efficient and effective.