Pengenaan cukai petak di atas pembangunan hakmilik strata

Abstract

Apartment ownership or strata ownership is one of the new approach in housing industries in Malaysia based on existing legislation began in 1985. Strata cannot be avoided, especially in major cities due to lack of land and the cost to own land are become more expensive. However, with this types of approach by building a higher building, indirect costs of a piece of land shared by all owners and to reduce the overall cost of construction. However, the cost of sharing create a new problem to all parcel owners. The issue that often arises is connection with the payment of quit rent to be paid by the owner of the parcel based on the number of shares in the scheme of the strata development. Failure of payment of land quit rent by the parcel owner cause to the confiscation of the whole land by the authority although part of parcel owner make a payment based on their shares. It created injustice to the parcel owner. Basically in strata scheme there is a clear boundary between the parcel owner. Due to the problems of quit rent payment, new proposal been made. Parcel owner have to pay the quit rent individually directly to the State. This new proposal create a new concept in the ownership of strata. However, various issues must be clear first as the new approach conflicting with the laws and principles land ownership in Malaysia. Therefore, this thesis will provide recommendations and views regarding the implementation of the parcel quit rent that is seen able to solve the problem of strata ownership.