Penambahbaikan pelaksanaan cukai petak di Selangor

Abstract

Parcel tax is a tax payable by a proprietor of a specific parcel of a strata scheme as the landownerhas to pay the land tax imposed on his land. The effect of the failure of the Management Corporation in executing the obligation to settle the tax of the master’s title is a major problem before the taxation of the parcel is implemented which affects all transactions involving a parcel even if the parcel owner has already paid the tax to the Management Corporation. In short, the main purpose of the implementation of this tax is to solve the problem of plots owners who want full control over the payment of their tax parcels and it has been realized in Selangor when the tax has commenced in Selangor on 1st of June 2018 and will be followed by Federal Territory of Kuala Lumpur, Penang and Melaka starting in 2019. However, the extent to which the implementation of the tax can fulfill its purpose of execution has never been reviewed by any parties. This study will discuss and elaborate on the issues faced by the implementing parties and the feasible improvement proposals. The approach of this study is qualitative research methods where the content analysis approach is used for primary data analysis while descriptive analysis is used for secondary data analysis. A total of 9 respondents were interviewed in a semi-structured in interview approach and the results of the analysis found that there were four (4) major issues faced by the executors such as lack of understanding among the owners of the plots, the parcel tax bill was not reaching the owners of the plots, the weaknesses of the eHasil and eStrata system and inefficiency of the strata scheme management body. The study highlighted five (5) proposed improvements that could be implemented to address the key issues faced by the executors, namely intensifying promotional efforts and explanations on parcel taxation, delivery of parcel tax bills directly to the parcel owners, periodic review of strata title information, integrating the data of eStrata and eHasil system and enhance the role of the management body. In conclusion, the improvement of the implementation of the taxation of the parcels can improve the weakness of its implementation in particular and upgrade the state's delivery system to the people in general.