Pembangunan model penilian massa bagi tujuan cukai taksiran menggunakan kaedah "Geografically Weighted Regression"

Abstract

In Malaysia, the property valuation method for an assessment purposes are still using the single appraisal method. Therefore, the un-uniformity and un-equity element will be exist in the annual value. In order to eliminate this weakness, the suitable solution is by using mass appraisal. Mass appraisal is the process of valuing a range of properties for a given date, in a way that provides objectivity, equity, and the possibility for statistical testing. Multiple Regression Analysis (MRA) is the conventional statistical technique commonly used in mass appraisal, but by ignoring the spatial and location factor, the developed model will be inaccurate. Thus, this study highlighted three main objective which are - research on mass appraisal and Geographically Weighted Regression (GWR) concept, performance comparison on the model created from Ordinary Least Square and Geographically Weighted Regression (GWR) and development of mass appraisal model for two storey link house in Selayang Municipal Council area. The result from this study shows that the local factor did not influence the rental value of the two storey link house. However, according to the GWR analysis, spatial relationship between dependent variable and independent variable can be seen through the coefficient raster surface. As a conclusion, a mass appraisal model are able to be develop using GWR technique and the coefficient value acquired.