Penyelesaian tunggakan cukai tanah hakmilik syarikat

Abstract

Quit rent is the second largest contributor to the State Government after the premium. The quit rent arrears which record high numbers each year can cause losses to the state and affect the efforts to develop and prosper the state of stagnation. The landowner, individual, company or corporation, is responsible for paying quit rent every year and settling the quit rent arrears. The problem of quit rent arrears is among the issues highlighted in the monitoring of land revenue collection meetings in the State of Selangor. Despite various efforts undertaken by the State Government in reducing the quit rent arrears of the company's land title, the venture still could not record a substantial amount of quit rent collection.Therefore, this study examines the causes of the company's quit rent arrears and its settlement method implemented by Petaling District and Land Office which resulted in the reduction of the quit rent arrears. Primary data collection was obtained through interviews with 11 respondents from Selangor State Treasury, Petaling District and Land Office and Selangor Land and Mines Office. Descriptively analysed data is presented in the form of tables, diagrams and descriptions. In summary, the findings show that there are seven (7) causes of company quit rent arrears due to title issues and the company's defaults to settle the arrears of quit rent. The settlement method for such arrears is through cancellation of title, execution of the data cleaning and the settlement of tax arrears with the District and Land Offices together with the Taskforce Unit, Selangor Land and Mines Office. Based on the findings, several suggestions are presented and it is hoped that this study will provide useful input to all stakeholders in creating efficient land tax management.