Kaedah Pelaksanaan Cukai Tanah Terbiar Bagi Merancakkan Pembangunan Tanah Terbiar

  • Norhidayah Md Yunus
  • Nur Berahim
  • Muhamad Norfiqiri Abd Hamid
  • Hishamuddin Mohd Ali
  • Ainur Zaireen Zainudin
  • Muhammad Najib Mohamed Razali
  • Nurul Syakima Mohd Yusoff
  • Fatin Afiqah Md Azmi

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.

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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: 02 july 2022.
Section
Articles