Enforcement on land tax arrears in Malaysia: a framework based on National Land Code 1965

Tax enforcement is needed in the form of negative incentives such as sanctions, penalties, and property forfeiture to deter non-compliance on the property tax payment conduct by the taxpayers. To implement such legal actions and proceedings effectively, it is crucial for the tax authority to have a...

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Bibliographic Details
Main Authors: Adnan, Mohd. Zahirin, Suratman, Robiah, Samsudin, Salfarina
Format: Article
Published: Ascociacion Internacional de Economia Aplicada 2021
Subjects: