Taxation is a mode by which governments make exactions for revenue in order to support their existence and carry out for their legitimate objectives. In Malaysia, land is subject to an annual tax administratively known as land taxation or locally known as “quit rent” which is collected by the State Government. The tax structure is based on the State Land Rules and is determined by the size, location and use of the land. Land taxation is one of the finance sources for revenue as they need to cover expenditure. Since land taxation is one part of revenue for the country, the pattern of tax revenues has become a significant concern to it. Thus, this paper will attempt to review the theoretical background on taxation as a basic and the aspect highlighted was definition of tax, principle of tax, objectives of tax , outline Malaysia ‘s land tax instruments in view of National Land Policy and the National Land Code 1965 (Act 56 of 1966) and highlights the performance of land revenue by using time series data from 2009 – 2018. The trend of land tax collection in Malaysia is inconsistent, changing upward and downward depending upon economic conditions. However, in recent year it shows an incremental in tax collection but the performance of tax collection is decreasing from year to year.
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In-Text Citation: (Sahari et al., 2020)
To Cite this Article: Sahari, S. N., Samsudin, S., Bujang, A. A., Suratman, R., Rahman, M. S. A., & Jiram, W. R. A. (2020). General Review on Malaysia Land Taxation. International Journal of Academic Research in Business and Social Sciences, 10(3), 554–569.
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