TAXATION AS AN ALTERNATIVE TO ENCOURAGE IDLE LAND DEVELOPMENT

Authors

  • Muhamad Norfiqiri Abd Hamid Faculty of Built Environment and Surveying, UNIVERSITI TEKNOLOGI MALAYSIA
  • Norhidayah Md Yunus Faculty of Built Environment and Surveying, UNIVERSITI TEKNOLOGI MALAYSIA
  • Nur Berahim Faculty of Built Environment and Surveying, UNIVERSITI TEKNOLOGI MALAYSIA
  • Ainur Zaireen Zainudin Faculty of Built Environment and Surveying, UNIVERSITI TEKNOLOGI MALAYSIA
  • Hishamuddin Mohd Ali Faculty of Built Environment and Surveying, UNIVERSITI TEKNOLOGI MALAYSIA
  • Muhammad Najib Faculty of Built Environment and Surveying, UNIVERSITI TEKNOLOGI MALAYSIA
  • Mohamed Razali Faculty of Built Environment and Surveying, UNIVERSITI TEKNOLOGI MALAYSIA
  • Nurul Syakima Mohd Yusoff Faculty of Built Environment and Surveying, UNIVERSITI TEKNOLOGI MALAYSIA
  • Fatin Afiqah Md Azmi Faculty of Built Environment and Surveying, UNIVERSITI TEKNOLOGI MALAYSIA

DOI:

https://doi.org/10.21837/pm.v21i27.1289

Keywords:

taxation, idle land, development

Abstract

The topic of idle land, especially in agriculture, seems to have a consequence on both agricultural production and land utilization. Malaysia's government normally takes a diplomatic approach to idle land concerns, providing financial assistance, facilities, and agricultural input to urge landowners to develop the idle lands. Actual studies on the global scale, however, indicated that certain countries took a tough stance by implementing the idle land tax. Hence, the aim of the research is to look into nine countries' idle land taxation implementation. Secondary data were analysed using comparative and thematic analysis to examine the key aspects of idle land tax application. The study identified five fundamental aspects that are critical to the application of idle land taxes. Based on these findings, Malaysia now has new options for idle land enforcement that it may adopt in the future if diplomatic strategies no longer have an influence on Malaysia's approaches to overcome idle agriculture land issues.

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References

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Published

2023-07-26

How to Cite

Abd Hamid, M. N., Md Yunus, N., Berahim, N., Zainudin, A. Z., Mohd Ali, H., Najib, M., Razali, M., Mohd Yusoff, N. S., & Md Azmi, F. A. (2023). TAXATION AS AN ALTERNATIVE TO ENCOURAGE IDLE LAND DEVELOPMENT. PLANNING MALAYSIA, 21(27). https://doi.org/10.21837/pm.v21i27.1289

Issue

Vol. 21 (2023): PLANNING MALAYSIA JOURNAL : Volume 21, Issue 3, 2023

Section

Article

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eISSN: 0128-0945 © Year. The Authors. Published for Malaysia Institute of Planners. This is an open-access article under the CC BY-NC-ND license.

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