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Public goods delivery as a determinant of property tax revenue generation in local governments in Malaysia

Umar, Muhammad Akilu and Kasim, Rozilah and David , Martin (2016) Public goods delivery as a determinant of property tax revenue generation in local governments in Malaysia. In: 8th International Real Estate Research Sysposium (IRERS 2016).


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Provision of facilities and delivery of strategic services to improve the quality of life the people living in the sub-urban communities is an imperative issue to municipal councils. Similarly, Pasir Gudang Municipal Council (PGMC) is a local government in Malaysia. However, the PGMC property tax revenue generation has decline due to inadequate public goods delivery which tend to have an effect on the amount of property tax revenue generated. The aim of this research is to examine how public goods delivery affects property tax revenue generation at PGMC. The research methodology adopted is quantitative in nature. Questionnaires are administered to about 300 respondents (taxpayers) so as to establish the consequences of insufficient provision of facilities and services. The findings from the research show that where there is poor delivery of facilities and services which affects the revenue generation. The taxpayers are very observant, if there are no commensurate provisions of facilities and services they avoid paying the property tax with the believe that the revenue generated is not effectively utilized. Therefore, sufficient provision of public goods will motivate the taxpayers to settle their taxes, this will inevitably increase the property tax revenue generation and encourage regional development.

Item Type: Conference or Workshop Item (Paper)
Subjects: T Technology > T Technology (General)
Divisions: Faculty of Technology Management and Business > Department of Real Estate Management
Depositing User: Mr. Mohammad Shaifulrip Ithnin
Date Deposited: 13 Aug 2018 03:26
Last Modified: 13 Aug 2018 03:26
URI: http://eprints.uthm.edu.my/id/eprint/8379
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