Kaedah Pelaksanaan Cukai Tanah Terbiar Bagi Merancakkan Pembangunan Tanah Terbiar
Abstract
Isu tanah terbiar terutamanya kategori pertanian memberi impak kepada kapasiti pengeluaran bahan makanan serta penggunaan tanah yang terbaik. Kerajaan Malaysia lazimnya menggunakan kaedah diplomasi untuk menangani isu tanah terbiar melalui penyediaan bantuan modal, infrastruktur dan input tanaman bagi mendorong pemilik tanah membangunkan tanah milik mereka yang terbiar. Namun, penelitian praktis di peringkat antarabangsa mendapati terdapat beberapa negara yang telah mengambil pendekatan bersifat desakan iaitu melalui pengenaan cukai tanah terbiar. Maka, kajian ini dijalankan untuk mengkaji kaedah pelaksanaan cukai tanah terbiar yang telah dilaksanakan oleh sembilan negara. Bagi mengetahui elemen utama berkaitan pelaksanaan cukai tanah terbiar, data sekunder dianalisis menggunakan analisis tematik dan analisis perbandingan. Lima elemen asas telah dikenal pasti dalam kajian ini sebagai elemen yang penting dalam pelaksanaan cukai tanah terbiar. Berdasarkan penemuan ini, Malaysia mempunyai pilihan baru untuk penguatkuasaan tanah terbiar yang mungkin boleh dipertimbangkan di masa akan datang apabila pendekatan diplomasi tidak lagi memberi kesan dalam usaha Malaysia menangani isu tanah pertanian terbiar.
References
Abd Hamid Abd Murad, YM Raja Raziff Raja Shaharuddin, Resali Muda, Ahmad Zaki Salleh, Ahmad Wifaq Mokhtar, Md Yunus Abd Aziz, Hisham Sabri, Nurul Hidayah Ibrahim (2017). Pembangunan tanah adat di Negeri Sembilan: Halatuju dan cabaran. Malaysian Journal of Syariah and Law, 5(khas) 1-12.
Amir Mamat (2019, Januari 3). Cukai Lebih Tinggi Ke Atas Pemilik Tanah Terbiar. Berita Harian Online. Diakses pada 28 Februari 2020 daripada https://www.bharian.com.my/berita/wilayah/2019/01/515853/cukai-lebih-tinggi-ke-atas-pemilik-tanah-terbiar.
Amriah Buang (2001). Privatizing the rehabilitation of the idle agriculture land in Malaysia: Feedback from the Malay folks. Pertanika Journal of Social Science & Humanity, 9(2), 103-112.
Arab News. (2016) White land tax to spur KSA real estate market: JLL. Diakses pada 22 April 2021 daripada https://www.arabnews.com/node/940051/economy
Azima Abdul Manaf & Ismail Omar (2011). Idle agriculture land resources management and development – an institutional causes: A case study in Malaysia. Interdiciplinary Journal of Research in Business. 1(8), 21-27.
Azima Abdul Manaf, Mohd Yusoff Hussain, Suhana Saad dan Nurul Kamariah Mokhtarroji. (2012). Aplikasi pendekatan institusi ekonomi ke atas tanah pertanian terbiar di pulau-pulau sekitar Mersing, Johor, Malaysia Journal of Society and Space, 5, (14-25).
Azima Abdul Manaf. (2007). keupayaan pendekatan institusi dalam menghuraikan punca-punca tanah pertanian terbiar di Daerah Kuala Pilah, Negeri Sembilan, Journal e-Bangi, 2(2), 1-25.
Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative research in psychology, 3(2), 77-101.
Castro Morales, Y. (2018): Application of the new tax on idle land. Diakses daripada http://www.granma.cu/cuba/2018-01-11/aplicacion-de-nuevo-impuesto-para-desterrar-lo-ocioso-de-la-tierra-11-01-2018-00-01-52?page=1
CWAS (Center for Water and Sanitation) (2020). Assessing land based tax system in Indian States. Diakses pada 20 April 2021, daripada https://www.pas.org.in/Portal/document/ResourcesFiles/5_Assessing_Land_Based_Tax_System_in_the_Indian_States.pdf
Farhana Abdul Majid (2005). Pelaksanaan Pemulihan Tanah Pertanian Terbiar Di Luar Bandar, Kawasan Kajian: PB Pt. Sonto, Batu Pahat Johor. Projek Sarjana Muda. Universiti Teknologi Malaysia. Skudai, Johor.
Fung, S. dan McAuley, B. (2020a). Mapping property tax reform in Southeast Asia. Asian Development Bank.
Fung, S. dan McAuley, B. (2020b). Cambodia Property Tax Reformed, policy considerations toward sustained revenue mobilization. Issue 38. Asian Development Bank.
Godfrey, M. (2014). Grenada to tax idle agricultural land. Diakses daripada https://www.taxnews.com/news/Grenada_To_Tax_Idle_Agricultural_Land____64256.html
González, A. N. dan Alfonso, G. F., (2018). Recent transformations in Cuban agricultural policy and impacts on markets and production. Elementa: Science of the Anthropocene, 6, 1-13.
Haas, A. R. N. dan Kopanyi, M. (2017). Taxation of vacant urband land: from theory to practice. International Growth Centre. Policy Note
Hasmida Mohd Othman (2007). Pembangunan Tanah Berimilik terbiar (Kajian Kes: Bandaraya Alor Star). Projek Sarjana. Skudai: Universiti Teknologi Malaysia.
IPS Cambodia (2019). Ultimate Guide on Cambodia Property Tax. Diambil pada 20 April 2021 daripada https://ips-cambodia.com/cambodia-property-tax/
Japan Property Central (2019, November 6). Japan has 98,000 hectares of unused farmland. Diakses daripada https://japanpropertycentral.com/2019/11/japan-has-98000-hectares-of-unused farmland/#:~:text=According%20to%20the%20Ministry%20of,around%20the%20100%2C000%20hectare%20range.
Lebrilla, M. L. (2016). Idle Land Tax: Implementation Issues and Challenges. Congressional Policy and Budget Research Department (CPBRD) Policy Brief No 2016-02. Diakses daripada https://cpbrd.congress.gov.ph/images/PDF%20Attachments/CPBRD%20Policy%20Brief/PB2016-02_Idle_Land.pdf
Medina, A. F (2020). Thailand’s New Land and Building Tax Act. Diakses pada 20 April 2021 daripada https://www.aseanbriefing.com/news/thailands-new-land-building-tax-act/
Mohamed Akmal bin Dahalan (2019). Pemakaian Seksyen 116 (1)(A) Kanun Tanah Negara 1965 bagi isu tanah berimilik terbiar. Tesis Sarjana. Johor Bahru. Universiti Teknologi Malaysia.
Mosha, A. (2010). Challenges in Municipal Finance in Africa with special reference to Gaborone City, Botswana. Nairobi. United Nations Human Settlements Programme.
Nik Mustapha, N. H., Hashim, N. M. H., & Abu Hassan, F. (2013). Potential of idle land for mixed vegetable and fruit farming using linear programming. Asian Journal of Empirical Research, 3(4), 388-400.
Norsuhadah Zakaria (2011). Faktor-faktor Yang Mempengaruhi Tanah Terbiar (Kawasan Kajian: Mukim Tok Ku, Kota Bharu). Projek Sarjana. Skudai: Universiti Teknologi Malaysia.
OECD, (2020). Taxation In Agriculture. OECD Publishing, Paris, Diakses daripada https://doi.org/10.1787/073bdf99-en.
Olaniyi, A., Abdullah A. M., Ramli, M. F. & Mohd Sood, A. (2013) Agricultural land use in Malaysia:an historical overview and implications for food security. Bulgarian Journal of Agricultural Science, 19(1) 60-69.
Partpart, E. dan Satrusayang, C. (2020). Thais are now planting the world’s most expensive limes and bananas to avoid taxes). Diakses pada 23 April 2021 daripada https://www.thaienquirer.com/12674/thais-are-now-planting-the-worlds-most-expensive-limes-and-bananas-to-avoid-taxes/
Pazim Fadzim Othman (1992). Land Abandonment in the rice sector in West Malaysia: A case study of the Muda and Kemubu irrigation schemes. Tesis PhD.Madison. University of Wisconsin.
Rohayu Abdul Majid dan Rosli Said (2014). Permasalahan Pengurusan Hartanah Wakaf di Malaysia. International Surveying Research Journal, 4 (1), (29-43).
Sarmiento, R. G. (2010). Idle Land Taxation- What you need to know. Diakses pada 19 April 2021daripada http://www.robertgsarmiento.com/node/94
Sulong, J., dan Taha, M. M. (2016). Implications of Multiple Land Ownership in Malaysia. International Journal of Social Science and Humanity, 6(5), 408.
Tan. H. L. (2001). Tanah-tanah terbiar di Kawasan Bandar Seremban: Isu dan penyelesaian. Tesis PhD. Johor Banru,Universiti Teknologi Malaysia.
The Nation Thailand (2020) Landowners in Bangkok embrace ‘agriculture’ to escape vacant-land tax. Diakses pada 23 April 2021 daripada https://www.nationthailand.com/news/30380704?utm_source=homepage&utm_medium=internal_referral
Tiangco, M. K. (2020, 8 November). Quezon City idle lands turned into urban farms get tax exemption. Manilla Bulletin. Diakses daripada https://mb.com.ph/2020/11/08/quezon-city-idle-lands-turned-into-urban-farms-get-tax-exemption/
Zaid Mahayni (2016), Saudi Arabia: The Saudi Arabian White Land Tax Law. Diambil pada 19 April 2021 daripada https://www.mondaq.com/saudiarabia/land-law agriculture/518930/the-saudi-arabian-white-land-tax-law
Zakaria, Nadisah, Ali, Z dan Awang, M. Z (2019), White Land Tax: Evidence in the Kingdom of Saudi Arabia ", Journal of Accounting and Auditing: Research & Practice, Vol.2019, 1-12.
Zarina Abdul Kadir (2016). Kaedah Pengurusan Tanah Terbiar di Bandar: Kajian Kes Daerah Pontian. Projek Sarjana. Johor Bahru. Universiti Teknologi Malaysia.
Amir Mamat (2019, Januari 3). Cukai Lebih Tinggi Ke Atas Pemilik Tanah Terbiar. Berita Harian Online. Diakses pada 28 Februari 2020 daripada https://www.bharian.com.my/berita/wilayah/2019/01/515853/cukai-lebih-tinggi-ke-atas-pemilik-tanah-terbiar.
Amriah Buang (2001). Privatizing the rehabilitation of the idle agriculture land in Malaysia: Feedback from the Malay folks. Pertanika Journal of Social Science & Humanity, 9(2), 103-112.
Arab News. (2016) White land tax to spur KSA real estate market: JLL. Diakses pada 22 April 2021 daripada https://www.arabnews.com/node/940051/economy
Azima Abdul Manaf & Ismail Omar (2011). Idle agriculture land resources management and development – an institutional causes: A case study in Malaysia. Interdiciplinary Journal of Research in Business. 1(8), 21-27.
Azima Abdul Manaf, Mohd Yusoff Hussain, Suhana Saad dan Nurul Kamariah Mokhtarroji. (2012). Aplikasi pendekatan institusi ekonomi ke atas tanah pertanian terbiar di pulau-pulau sekitar Mersing, Johor, Malaysia Journal of Society and Space, 5, (14-25).
Azima Abdul Manaf. (2007). keupayaan pendekatan institusi dalam menghuraikan punca-punca tanah pertanian terbiar di Daerah Kuala Pilah, Negeri Sembilan, Journal e-Bangi, 2(2), 1-25.
Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative research in psychology, 3(2), 77-101.
Castro Morales, Y. (2018): Application of the new tax on idle land. Diakses daripada http://www.granma.cu/cuba/2018-01-11/aplicacion-de-nuevo-impuesto-para-desterrar-lo-ocioso-de-la-tierra-11-01-2018-00-01-52?page=1
CWAS (Center for Water and Sanitation) (2020). Assessing land based tax system in Indian States. Diakses pada 20 April 2021, daripada https://www.pas.org.in/Portal/document/ResourcesFiles/5_Assessing_Land_Based_Tax_System_in_the_Indian_States.pdf
Farhana Abdul Majid (2005). Pelaksanaan Pemulihan Tanah Pertanian Terbiar Di Luar Bandar, Kawasan Kajian: PB Pt. Sonto, Batu Pahat Johor. Projek Sarjana Muda. Universiti Teknologi Malaysia. Skudai, Johor.
Fung, S. dan McAuley, B. (2020a). Mapping property tax reform in Southeast Asia. Asian Development Bank.
Fung, S. dan McAuley, B. (2020b). Cambodia Property Tax Reformed, policy considerations toward sustained revenue mobilization. Issue 38. Asian Development Bank.
Godfrey, M. (2014). Grenada to tax idle agricultural land. Diakses daripada https://www.taxnews.com/news/Grenada_To_Tax_Idle_Agricultural_Land____64256.html
González, A. N. dan Alfonso, G. F., (2018). Recent transformations in Cuban agricultural policy and impacts on markets and production. Elementa: Science of the Anthropocene, 6, 1-13.
Haas, A. R. N. dan Kopanyi, M. (2017). Taxation of vacant urband land: from theory to practice. International Growth Centre. Policy Note
Hasmida Mohd Othman (2007). Pembangunan Tanah Berimilik terbiar (Kajian Kes: Bandaraya Alor Star). Projek Sarjana. Skudai: Universiti Teknologi Malaysia.
IPS Cambodia (2019). Ultimate Guide on Cambodia Property Tax. Diambil pada 20 April 2021 daripada https://ips-cambodia.com/cambodia-property-tax/
Japan Property Central (2019, November 6). Japan has 98,000 hectares of unused farmland. Diakses daripada https://japanpropertycentral.com/2019/11/japan-has-98000-hectares-of-unused farmland/#:~:text=According%20to%20the%20Ministry%20of,around%20the%20100%2C000%20hectare%20range.
Lebrilla, M. L. (2016). Idle Land Tax: Implementation Issues and Challenges. Congressional Policy and Budget Research Department (CPBRD) Policy Brief No 2016-02. Diakses daripada https://cpbrd.congress.gov.ph/images/PDF%20Attachments/CPBRD%20Policy%20Brief/PB2016-02_Idle_Land.pdf
Medina, A. F (2020). Thailand’s New Land and Building Tax Act. Diakses pada 20 April 2021 daripada https://www.aseanbriefing.com/news/thailands-new-land-building-tax-act/
Mohamed Akmal bin Dahalan (2019). Pemakaian Seksyen 116 (1)(A) Kanun Tanah Negara 1965 bagi isu tanah berimilik terbiar. Tesis Sarjana. Johor Bahru. Universiti Teknologi Malaysia.
Mosha, A. (2010). Challenges in Municipal Finance in Africa with special reference to Gaborone City, Botswana. Nairobi. United Nations Human Settlements Programme.
Nik Mustapha, N. H., Hashim, N. M. H., & Abu Hassan, F. (2013). Potential of idle land for mixed vegetable and fruit farming using linear programming. Asian Journal of Empirical Research, 3(4), 388-400.
Norsuhadah Zakaria (2011). Faktor-faktor Yang Mempengaruhi Tanah Terbiar (Kawasan Kajian: Mukim Tok Ku, Kota Bharu). Projek Sarjana. Skudai: Universiti Teknologi Malaysia.
OECD, (2020). Taxation In Agriculture. OECD Publishing, Paris, Diakses daripada https://doi.org/10.1787/073bdf99-en.
Olaniyi, A., Abdullah A. M., Ramli, M. F. & Mohd Sood, A. (2013) Agricultural land use in Malaysia:an historical overview and implications for food security. Bulgarian Journal of Agricultural Science, 19(1) 60-69.
Partpart, E. dan Satrusayang, C. (2020). Thais are now planting the world’s most expensive limes and bananas to avoid taxes). Diakses pada 23 April 2021 daripada https://www.thaienquirer.com/12674/thais-are-now-planting-the-worlds-most-expensive-limes-and-bananas-to-avoid-taxes/
Pazim Fadzim Othman (1992). Land Abandonment in the rice sector in West Malaysia: A case study of the Muda and Kemubu irrigation schemes. Tesis PhD.Madison. University of Wisconsin.
Rohayu Abdul Majid dan Rosli Said (2014). Permasalahan Pengurusan Hartanah Wakaf di Malaysia. International Surveying Research Journal, 4 (1), (29-43).
Sarmiento, R. G. (2010). Idle Land Taxation- What you need to know. Diakses pada 19 April 2021daripada http://www.robertgsarmiento.com/node/94
Sulong, J., dan Taha, M. M. (2016). Implications of Multiple Land Ownership in Malaysia. International Journal of Social Science and Humanity, 6(5), 408.
Tan. H. L. (2001). Tanah-tanah terbiar di Kawasan Bandar Seremban: Isu dan penyelesaian. Tesis PhD. Johor Banru,Universiti Teknologi Malaysia.
The Nation Thailand (2020) Landowners in Bangkok embrace ‘agriculture’ to escape vacant-land tax. Diakses pada 23 April 2021 daripada https://www.nationthailand.com/news/30380704?utm_source=homepage&utm_medium=internal_referral
Tiangco, M. K. (2020, 8 November). Quezon City idle lands turned into urban farms get tax exemption. Manilla Bulletin. Diakses daripada https://mb.com.ph/2020/11/08/quezon-city-idle-lands-turned-into-urban-farms-get-tax-exemption/
Zaid Mahayni (2016), Saudi Arabia: The Saudi Arabian White Land Tax Law. Diambil pada 19 April 2021 daripada https://www.mondaq.com/saudiarabia/land-law agriculture/518930/the-saudi-arabian-white-land-tax-law
Zakaria, Nadisah, Ali, Z dan Awang, M. Z (2019), White Land Tax: Evidence in the Kingdom of Saudi Arabia ", Journal of Accounting and Auditing: Research & Practice, Vol.2019, 1-12.
Zarina Abdul Kadir (2016). Kaedah Pengurusan Tanah Terbiar di Bandar: Kajian Kes Daerah Pontian. Projek Sarjana. Johor Bahru. Universiti Teknologi Malaysia.
Published
2022-05-01
How to Cite
MD YUNUS, Norhidayah et al.
Kaedah Pelaksanaan Cukai Tanah Terbiar Bagi Merancakkan Pembangunan Tanah Terbiar.
Jurnal Dunia Pengurusan, [S.l.], v. 4, n. 1, p. 72-84, may 2022.
ISSN 2682-8251.
Available at: <https://myjms.mohe.gov.my/index.php/jdpg/article/view/18106>. Date accessed: 29 may 2023.
Section
Articles
