The conceptual framework for analyze efficiency in land tax administration system

• Main Authors: Sahari, Siti Norfaizah, Samsudin, Salfarina, Suratman, Robiah
• Format: Article
• Language: English
• Published: Human Resource Management Academic Research Society 2021
• Subjects: HD Industries. Land use. Labor
• Online Access: http://eprints.utm.my/id/eprint/96763/1/SalfarinaSamsudin2021_TheConceptualFrameworkforAnalyzeEfficiencyinLandTax.pdf; http://eprints.utm.my/id/eprint/96763/; http://dx.doi.org/10.6007/IJARBSS/v11-i1/9016

This paper aims to develop a conceptual framework of land tax administration and collection efficiency that can be used to analyze and discuss tax performance. Relevant literature was sourced using keywords pertaining to tax administration, tax collection and tax efficiency variables to identify the...