Business & Entrepreneurship Journal
The Malaysian Transformation of Assessment Tax. Management in Local Governments (LGs) Based on Star Rating Concept
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Assessment tax management of local governments (LGs) has become more challenging due to robust developments. Assessment tax revenue is the main income for local governments which are used to pay for services and maintenance in the local government administrative areas. However, the amount of revenue collected is decreasing due to the serious problem of assessment tax arrears that affect the administrative system and as a corollary, the delivery of services by local governments. The incidences of non-payment amongst ratepayers and tax collection issues by local governments throughout Malaysia have become a serious problem. Therefore, this paper will analyze the Malaysian local government assessment tax collection and arrears performance in each local governments. The “Star Rating” concept is applied to address the performance of assessment tax collection in Malaysia. The results revealed that most of the assessment tax collections in Malaysia are performed under inadequate level. Assessment tax collection statistics for the research include the total revenue and assessment tax arrears for each local government in Malaysia within six years from 2004 until 2009.