Universiti Teknologi Malaysia Institutional Repository

Perampasan tanah disebabkan oleh tunggakan cukai

Muhamad, Norrizam (2016) Perampasan tanah disebabkan oleh tunggakan cukai. Masters thesis, Universiti Teknologi Malaysia, Faculty of Geoinformation and Real Estate.

[img]
Preview
PDF
217kB

Official URL: http://dms.library.utm.my:8080/vital/access/manage...

Abstract

Failure to pay the quit rent can lead to forfeiture actions made under the provisions of Section 100 National Land Code 1965. The forfeiture procedures are subject under section 131 and 132 NLC but eventhough forfeiture procedures are clearly stated, no subsequent action were taken by the land administrator. The question is why the action is not carried out while it can bring benefits to the increase of state revenue. Therefore research should be conducted to identify the causes that lead to unimplemented enforcement action and whether there is an appropriate ways to address them. The scope of this study focused on the problem of failure of enforcement action for quit rent arrears at the Land Office, Johor Bahru. Respondents were interviewed in this study are those who are directly involved in the field of the quit rent collection and forfeiture. The results were analyzed by qualitative interviews. Among the result of the study are the forfeiture action can not be carried out because of the non-compliance in procedures which led to illegitimate forfeiture actions, dispute of data in the title, negligence in monitoring against 6A notice issued and intervention of a third party. Therefore, this study also suggested the improvement of the existing procedure of forfeiture to improve the efficiency and strengthen the enforcement action.

Item Type:Thesis (Masters)
Additional Information:Thesis (Sarjana Sains (Pentadbiran dan Pembangunan Tanah)) - Universiti Teknologi Malaysia, 2016; Supervisor : Dr. Fauziah Raji
Uncontrolled Keywords:prosedur rampasan, pentadbir tanah
Subjects:H Social Sciences > HD Industries. Land use. Labor
Divisions:Geoinformation and Real Estate
ID Code:60568
Deposited By: Widya Wahid
Deposited On:25 Jan 2017 16:05
Last Modified:22 Dec 2020 14:45

Repository Staff Only: item control page