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    A longitudinal study of the tax capacity and tax effort of the Malaysian state government by Abdul Jalil, Ahmad Zafarullah, Harun, Mukaramah, Che Mat, Siti Hadijah

    Published 2012
    “…The main objective of this paper is to measure the effort and capacity of the state governments in Peninsular Malaysia for their land tax for the period of 2000-2008 using the Representative Revenue System (RRS).Our findings show that state governments differ significantly in term of their capacity and their effort.The findings of this study also show that there is little movement in the ranking of the state governments with respect to the level of their tax effort.This implies that state governments especially the ones found to be exerting below average tax effort have shown little initiative to change their effort.This in turn may be due to the way the whole tax system is managed…”
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    Transforming the voting process integrating blockchain into e-voting for enhanced transparency and security by Tedyyana, Agus, Ghazali, Osman, Asnafi, Tryo, W. Purbo, Onno, Harun, Nur Ziadah, Riza, Faizal

    Published 2024
    “…Conversely, while e-voting shows potential, issues related to transparency and security have curbed its full adoption. Our research overcomes these hurdles by integrating a system developed through the Kanban methodology, with the blockchain serving as the central repository for all election data. …”
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