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The Issue of Assessment Tax Arrears: A Case Study of the Melaka Historic City Council, Malaysia

Objective –The purpose of this paper is to evaluate the relationship between the assessment tax system and tax arrears in Melaka Historic City Council, Malacca, Malaysia. (Local Government) 
 
Methodology/Technique – Method used is quantitative method. With population sample of 484 885 residents (N=484,885) and a sample size of 384 residents (n=384), the instrument used to collect primary data is questionnaire. The data were analysed using Statistical Package for Social Sciences (SPSS) version 21. 
 
Findings – With accuracy r= .141, p< .001, showed that the relationship was moderate and highly significant. This tells us that the inadequacies in the tax system are one of the contributing factors towards high assessment tax arrears in Melaka Historic City Council. 
 
Novelty – Although the issue of tax arrears in Malaysia is not a new phenomenon, however this paper specifically focuses on the issues of assessment tax at the local level, which in this case refers to the Melaka Historic City Council. 
 
Type of Paper: Empirical.