ภาษีที่ดิน (Quit Rent) และภาษีการประเมินมูลค่า (Assessment Tax) :กรณีศึกษาเมืองยะโฮร์บาห์รูรัฐยะโฮร์ประเทศมาเลเซีย

1. 2
(Quit Rent) F (Assessment Tax) :
F F F
5
F F
F 6 .

2. 2
F
1
1.1 1
1.2 6
1.3 F 6
2 7
3
3.1 F F 8
3.2 F F 11
3.3 F F F 15
3.4 (Quit Rent) F 20
(Assessment Tax) F F F
3.5 F 25
3.6 (Quite Rent) 27
F (Assessment Tax) F
F F
F
4 29
5 F 30
6 F 32
7 F F 33
34

3. 3
F
1 F 3
2 F F 4
3 F F 9
F
4 F F F 14
5 F F F F 20
2542
6 F F F 24
F
7 F 27
8 F 28

4. 4
1:
1.1
1.1.1) F
F
F 329,750 F
F F F
F
F F F F
F
F 24.5 F
2546 F 330,242
( F ) F 59 F F 32
F 9 F F F F
F F F F
F (Tribal Religions) F F F (1
F 0.2632 F 10.42 )

5. 5
1.1.2)
F 31 2505
F (Constitutional Monarchy
) (Paramount Ruler / Yang Di-pertuan Agong) F
(Sultan) F (State / Negeri) F F
F (Pulau Pinang) (Melaka)
(Federal Government /Kerajaan Pusat)
F F F F /
F (State Governor / Kerajaan Negeri) F (Governor /
Menteri Besar) F F F
1) (Federal Government) F
(Prime Minister) ( F ) F
F 2 (Bicameral Parliament)
F (House of Representatives) (House of Senate) 2
2) (State / Negeri-negeri) F
13 F 2 F F
2.1) (Peninsular) F 11
F F F F F
2.2) F F ( ) F
2 F
2.3) F (Federal Territory) 3
F( ) ( )
1

6. 6
1 F
(Federal)
(State)
13 (Federal Territory) 3
(Peninsular) ( 1. F
F ) 2.
1. 1. F 3.
2. F 2.
3.
4.
5. F
6.
7.
8.
9.
10 F
11.
3) F (Local Government)
F
F F 3 F
F F( 2)
1
3.1) / (Cities) 9 F
F 300,000 F F 80 F
F F FF 60 F
1
F F F 1.4 F F F F (Kuching North)
152,310

7. 7
2
3.2) (Municipalities) 34
F F 100,000 300,000 F F 10
F
3
3.3) / (District councils) 101
F F F 100,000
2 F F
F F
F 1 4 9 2,721,900
F 1 3 7 1,652,000
1 11 1,314,900
7,871
1 1 1 634,100
3 5 858,900
2 9 1,290,000
1 4 10 2,109,700
1 204,500
2 1,307,600
26,713
F 1 6 5 4,175,000
2 5 899,000
2 3 20 2,071,800
F 1 2 19 2,656,400
F 1 1,370,300
9 34 101 23,300,684
: The local government system in Malaysia , www.clgf.org.uk/2005updates/Malaysia.pdf
2
F F F F (Petaling Haya ) 480,000 F F F
230,000
3
F F (Kerian) 162,980 (Raub) 80,000

8. 8
F F
F (Local Government) F
F
F F The Ministry of Housing and Local
Government F F F
F F F
F F
F F F F
F F F F
F F F F F
F F F F
F (Quit Rent) F
(Assessment Tax) F
F F
F (Quit Rent)
F (Assessment Tax) F F
F F F F F F
(Johore Bharu) F F F F
F F 3 11
F F
F F F
F F F F
F (Johor Bahru/JB) F
F F F F F FF F
F

9. 9
1.2
(Quit Rent) F
(Assessment Tax) F F F F F
F
F F F
F F
F F
F
1.3 F
1. F F F
2. F F F
3. F F (Assessment Tax)
F F F (Quit rent) F
4. F
F F

10. 10
2:
2.
2.1 F F F
F F F F F F
F F F (Quit Rent)
F (Assessment Tax)
2.2 F F
2.3 F F
(Quit Rent) F
(Assessment Tax)

11. 11
3:
3.1 F F
F F F F
F F F F F
F F F
3.1.1 F F
F F F F
3
F F F F
F F
F
F
F F
F F F F
F F F F F
3.1.2 F F F
F F F
F F F F F
F F F F
F F F F F
F F F
F (Local government Act.) F F

12. 12
F F F F F
F
1). F
2).
3).
4). F F F F
5).
6).
F F F
F (Local
government Act.) F F F F F F
F F F F
3 F F
F
F
F
F
F

13. 13
F
F
F
F
F F
F F F
F
F
F
F
F
F
F F
F F
F F

14. 14
F
F
F
F
F
F
F
F
F
F
F
: Country profile: The local government system in Malaysia ,
www.clgf.org.uk/2005updates/Malaysia.pdf
3.2 F F
F F F F F
F F F F
F F F F F F F F
F F
F F F F F F
F F F
F F F F
F (Domestic financial market) F F F
F

15. 15
3.2.1 F
F F F
F F F F F F
1) F F 2 F F
F
1.1) F F (income tax)
F F (property tax and capital gains) F
F F F F (individuals) F
(companies)
F F Capital Gain F F Real Property Gains
Tax Estate duty F
1.2) F F 2 F F F F
F/
F F F F
F
F/ F F
F
F F (Entertainment tax)
F
1.2 F F F F F F F
F F F
F F F F F
F F
3.2.2 F
F F F F
F F F

16. 16
1) F
F F F
F F F F F
(toddy)
(Forests)
(Land and Mines)
(Entertainment duties)
2) F F F F F (Licenses and permits)
F F (Service fees) F F F F
F F F F F
F
3) F F F
3.2.3 F F
F F F F 3 F F
1). F F F F F
(Assessment Tax) (Licenses and Permits) F F (Rental) F
F F
2). (Grants) F F
5 F 2 F F
F F
F F F
F F F
3). F

17. 17
4 F F F
F
F F F
F
- F F
• F F
• / F
• / F F
•
•
- F F
-
F
- F F
• F
• F F
- F
•
•
•
•
•
•
• F
•
•

18. 18
F
F F F F F F F F F F
•
• • / F F
• • F F
• F • F F
• F •
• • F F F
•
• • F F
• F
•
• F / F
F F
•
•
F
: 1. The Constitution of Malaysia; Ministry of Finance economic Reports as cited in Anuar,
2000:294
2. Alica B. Celestino, Malaysia: Does it really need decentralization?
http://www.decentralization.ws/srcbook/malaysia.pdf
3.3 F F F
F F F F 3 F F F
F F F F F F F 2 F
F

19. 19
3.3.1 F F
F
F F F
(Assessment Tax) (Licenses and Permits) F F (Rental) F (Car parking)
F
1) F (Assessment Tax)
F (Assessment Tax)
(improve value) F F F F F ( )
F (The Local Government Act.) F F F 35
F (Annual value) F 5 F (Value-added)
F F F F F F (Rent
Control Act (1960)) F F
F F F F (State Government) F
F F F F F F
F F F FF F
F F F F F
F F F F FF F F
F F
F F F
F F (Councils) F F
F F F
F F F F F F F F
F F
2) F
F F F F F F
F F F F
F F F F F F F
2.1) F (Licenses and Permits)
F F F

20. 20
F F F
F F F F F
F F F F F
F F F
F F F F F
F F F F F
2.2) F F (Rental) F F F F F
F F F F F F F F
F F F F
F F F
2.3) F F (Car parking, fine, fee,
interest) F F F F F F F
F F F F
F F F F F
F F
3.3.2
Ministry of Housing and Local Government (MHLG) F F F
F F F F F
F F F F F F
F F F F
2526 FF
F F F F F F
F F F F F F
F F F F F F
F F 2541 F F F
F F
F F

21. 21
F F
F F F F
F F F
F F F F F F
F F F F
F F F F F 10 F F
F F F 5 F
F
F 3 F F
1) (Launching grants)
2) (Road
maintenance and drainage grants)
3) F (Balancing grants)
F 2 F F
1) F (Annual equalization grants)
2) (Development project grants)
1) F
1.1) (Launching grants)
F F F F F
F F
F F F F MHLG
1.2) (Road
maintenance and drainage grants) F F
F
F

22. 22
1.3) F (Balancing grants)
F F F F
F F F F F
2) F
2.1) F (Annual equalization grants)
F F F F F
F F F F F F
F F peninsular F peninsular F
F F
F F
2.2) (Development project grants)
F F F F F
F F
F F F F
3.3.3 F (Loan)
F F F F
F F F F
F F F F
F F F F F
(state government) F F F F F F F F
F F 6

23. 23
5 F F F F 2542
F F F F
F 47.38
F F F F 5.27
F 5.97
F F 20.10
( ) 20.67
F 0.50
100
: Mohamed Affandi Ismail (1995), Ministry of Housing and Local Government.
5 FF F F F F
2542 F F F F F 47.38
F F F F F
F F F F 5-6
3.4 (Quit rent) F (Assessment Tax):
F F F
(Quit Rent) F
(Assessment Tax) F F
F F
F F
3.4.1 (Quit Rent)
1)
Quit rent F
F F ( F F F ) F F

24. 24
F F F
F F F F F FF
F F
F F F F F
F FF F F F F
F F F F F
The National Land Code F FF
F F (Quit rent) F
F F F F F F 31
F F
2) Quit Rent F
Quit Rent F F 2544 F
4 F F
F F F F F
F F (
6)
2.1)
F F F F
F F F F
4
F F 10 124 F F2 F F
F 50 500 F F F F 50 250 F
F
2.2) F
F F F F F F F F
F F3 540 F
4
(1 100 10000 )

25. 25
2.3)
F F F
F F 1,000 -1,500 F F
2.4) F F F F F
F F F F F F 62
495 F F
3.4.2 F (Assessment Tax)
F F F
F F F F F F F
F ( F )
F F (Annual Value) F FF 2-8
F F F F F F
F (Annual Value) F F F
F F F F F F
F F F F F 5
F F F F
F F F F F F F F F F F
F F FF F F
F F 30 F F F
) F F F F F F
) F F F F
) F F F F F F
1) F (Assessment tax)
1.1) F F F F
F FF F F
1.2) F F
F F

26. 26
1.3) F F F F
F F F F F F
F F F F
1.4) F F
F
1.5) F (Assessment tax) 2
F F F F F
2) F F F F
2.1)
F F F
F F (Improved value) F F
F F F (The local state
valuation department)
2.2)
F F (Improved value)
F F 4 F F
F F F
F F F
F F F F F F
F 0.01 0.55 F Majlis Bandaraya Johor Bahru (MBJB)
F Majlis Daerah Kulai (MDK)
6

27. 27
6 F F F F
F F
(F )
Majlis Bandaraya Johor Bahru (MBJB) F 0.13%
F 0.05%
F 0.26%
0.28%
0.07%
Kampung Senibung 0.01%
Majlis Daerah Johor Bahru Tengah F 25,000 0.25%
(MDJBT) F 50,000 0.25%
80,000 0.18%
F 0.14%
F 0.10%
F 0.25%
0.28%
0.05%
F F F (Shop 0.20%
houses) 2 3 (
F )
(Jln Sg. Tiram)
F 0.07%
F 0.05%
F 0.12%
0.14%
0.02%

28. 28
F F
(F )
Majlis Daerah Kulai (MDK) F 0.30%
F 0.20%
F 0.45%
1. (FTZ) 0.70%
2. F 0.50%
MDK
F F 0.40%
F F 0.55%
http://www.colliers.com.my/guidelines/assessment.htm
3.5 F
3.5.1
2475
1) F F F F F
F F F F
F
2) F F F F
F F F F F F F
F FF F F F
F F F F
F
3) F F F F F F
F F F F F F F F FF F
F F F F F F F F F F
F F F F F F

29. 29
F F F F F
F F F
4) F 12.5 F
5) F F F F F F F
F F ( F ) F
F F F
F F F F F F F
F F F F
F F F F
3.5.2 F
F F . . 2508
1) F F F
F F F F F F F
F F F F F F
F F F
2) F F F F
F
FF F F F F F F F
F F
3) F
F 4
4 F F F
F F F
F F F F 3 F
F F F F F F F F
F F F
F F F F

30. 30
F F F
F
. . 2521-2524 F F F F
. F F F
4) F F 1 F F
F 34
3.6 (Quit Rent) F
(Assessment Tax) F F
F
(Quit Rent) F
(Assessment Tax) F F
F F
7 F
F (quit rent)
F F (Assessment
Tax)
F F FF
F F F
F F F F
F F F
(quit rent) F (Assessment Tax) F

31. 31
F F F F F
F F
8 F
F (quit rent)
( ) ( )
1. F 4.
2. 5.
F
3. F F 6.
F F 7. F F F
F F F F
F F
F F
10 495 F F
F 34
F F F F

32. 32
4: F
F
3 F F 13
144 F F F
F F F F F F F
F F F
F F F F
F F F F
F F 3 F F F
F F F F F F
F F F
F
F (Quit Rent)
F (Assessment Tax) (Quit Rent) F F F
F F Quit Rent
F F 4 F F 1. F
F F F F F 2. F F
F F F 3.
F F F F F
F F F F F F F
F Quit Rent F FF
FF F
F F F FF F F
F F F F F
F F F F F
F F F F F F
F F F

33. 33
F F F F
F FF F F F
F F F F FF F F
F F F F
F F F F
F F F F F

34. 34
5: F
5. F
F F F F F F

35. 35
6: F F
6. F F
6.1 F F F
6.2 F F F
6.3 F F (Assessment
Tax) F F F (Quit rent) F
6.4 F
F

36. 36
Quit Rent F
F F
F
1.
1)
F 2 20.00 F
F 2 F F F 4 F 22.00 F
F 4 F F F 12 F 25.00 F
F 12 F F F 20 F 30.00 F
F 20 F F F 40 F 35.00 F
F 40 F F F 200 F 42.00 F
F 200 F F F 400 F 50.00 F
F 400 F 54.00 F
2) F
F 2 22.00 F
F 2 F F F 4 F 25.00 F
F 4 F F F 12 F 27.00 F
F 12 F F F 20 F 32.00 F
F 20 F F F 40 F 37.00 F
F 40 F F F 200 F 45.00 F
F 200 F F F 400 F 55.00 F
F 400 F 64.00 F
3) F
F 2 10.00 F
F 2 F F F 4 F 12.00 F
F 4 F F F 12 F 15.00 F
F 12 F F F 20 F 17.00 F
F 20 F F F 40 F
20.00 F

37. 37
F F
F
F 40 F F F 200 F 22.00 F
F 200 F F F 400 F 25.00 F
F 400 F 27.00 F
4) F
F 2 20.00 F
F 2 F F F 4 F 22.00 F
F 4 F F F 12 F 30.00 F
F 12 F F F 20 F 37.00 F
F 20 F F F 40 F 44.00 F
F 40 F F F 200 F 54.00 F
F 200 F F F 400 F 64.00 F
F 400 F 69.00 F
5) 25.00 F
6) 25.00 F
7) padi 10.00 F
8) F/ 25.00 F
9) 38.00 F
10) 10.00 F
11) 37.00 F
12) F 25.00 F
13)
F F F 20 F 17.00 F
F 20 F 15.00 F
14) F 124.00 F
15) 25.00 F
16) F F 124.00 F
17) F 49.00 F
18) F F 15.00 F
19) F

38. 38
F F
F
F F F 20 F 10.00 F
F 20 F 20.00 F
20) - -
21) F F
:
50.00 F
F 50.00 F
50.00 F
F 75.00 F
F 500.00 F
250.00 F
50.00 F
- -
F :
F 75.00 F
/ F / 50.00 F
50.00 F
/ 50.00 F
/ 50.00 F
F 50.00 F
250.00 F
50.00 F
2. F
1)
65.00 F
F F 100.00 F
110.00 F
140.00 F
160.00 F
2) F

39. 39
F F
F
35.00 100 .
F F 50.00 100 .
65.00 100 .
85.00 100 .
110.00 100 .
3)
17.00 100 .
F F 27.00 100 .
33.00 100 .
44.00 100 .
54.00 100 .
4) (workshop)
33.00 100 .
F F 54.00 100 .
66.00 100 .
76.00 100 .
87.00 100 .
5) 44.00 100 .
6) F
7.00 100 .
F F 9.00 100 .
11.00 100 .
13.00 100 .
15.00 100 .
7) ( F F )
3.00 100 .
F F 4.00 100 .
5.00 100 .
6.00 100 .
7.00 100 .
8) ( )