Mesyuarat Pertama Penggal Kedua Dewan Negeri Selangor Tahun 2014

7 April - 11 April 2014 dan 14 April - 18 April 2014

110) CUKAI DI PBT

Tahun: 2014

Sesi: 1

Isu: Kerajaan Tempatan

Adun: Y.B. Datuk Mat Nadzari Bin Ahmad Dahlan

Kategori: Bertulis

Sub Soalan

  1. Apakah jenis cukai yang dikutip di peringkat PBT?

    Pihak Berkuasa Tempatan bertanggungjawab untuk mengutip Cukai Taksiran sepertimana yang terkandung dalam Akta 171 Akta Kerajaan Tempatan 1976 dan ianya di kategorikan seperti berikut:

    1. Kediaman
    2. Perniagaan
    3. Perdagangan
    4. Industri
    5. Pertanian
  2. Nyatakan statistik kutipan dan tunggakan cukai mengikut PBT dari 2008-2013?

    Statistik kutipan dan tunggakan cukai mengikut PBT dari 2008-2013 adalah seperti di Lampiran A

    PENCAPAIAN KUTIPAN HASIL PBT SEHINGGA 31 DISEMBER 2008

     

    BIL

     

    PBT

    KUTIPAN SEMASA KUTIPAN TUNGGAKAN  

    JUMLAH (RM)

    JUMLAH PERLU DIKUTIP RM KUTIPAN 2008 RM  

    %

    JUMLAH PERLU DIKUTIP RM  

    KUTIPAN 2008               RM

     

    %

    1. MBSA 145,926,888.10 131,360,083.71 90.02% 32,005,474.19 14,392,471.82 44.97% 145,752,555.53
    2. MBPJ 163,712,182.00 145,018,152.00 88.58% 34,425,372.00 16,345,873.00 47.48% 161,364,025.00
    3. MPK 128,089,158.65 114,706,144.60 89.55% 40,561,528.29 17,969,371.76 44.30% 132,675,516.36
    4. MPAJ 81,181,827.50 69,291,925.35 85.35% 8,232,826.59 6,042,925.49 73.40% 75,334,850.84
    5. MPSJ 140,974,182.81 128,789,773.63 91.36% 18,659,504.00 14,366,485.89 76.99% 143,156,259.52
    6. MPS 76,788,342.86 68,982,326.72 89.83% 11,029,929.12 7,402,706.48 67.11% 76,385,033.20
    7. MPKj 60,982,635.30 55,377,223.74 90.81% 14,364,730.62 6,914,314.38 48.13% 62,291,538.12
    8. MPSp 39,894,974.00 33,771,881.00 84.65% 7,404,408.08 4,318,419.00 58.32% 38,090,300.00
    9. MDKS 9,345,774.98 8,295,908.37 88.77% 3,830,570.03 2,514,001.01 65.63% 10,809,909.38
    10. MDHS 16,574,138.60 16,861,986.06 101.74% 9,373,095.81 9,491,063.72 101.26% 26,353,049.78
    11. MDKL 16,559,580.90 14,279,547.13 86.23% 5,725,608.66 2,777,561.90 48.51% 17,057,109.03
    12. MDSB 3,454,147.64 2,884,726.64 83.51% 954,248.22 368,585.24 38.63% 3,253,311.88
       

    JUMLAH

     

    883,483,833.34

     

    789,619,678.95

     

    89.38%

     

    186,567,295.61

     

    102,903,779.69

     

    55.16%

     

    892,523,458.64

    PENCAPAIAN KUTIPAN HASIL PBT SEHINGGA 31 DISEMBER 2009

     

    BIL

     

    PBT

    KUTIPAN SEMASA KUTIPAN TUNGGAKAN  

    JUMLAH (RM)

    JUMLAH PERLU DIKUTIP RM KUTIPAN 2009 RM  

    %

    JUMLAH PERLU DIKUTIP RM  

    KUTIPAN 2009               RM

     

    %

    1. MBSA 148,189,837.30 133,171,178.60 89.87% 29,300,565.87 10,970,344.63 37.44% 144,141,523.23
    2. MBPJ 165,257,462.00 146,166,526.00 88.45% 33,382,166.00 18,813,002.00 56.36% 164,979,528.00
    3. MPK 134,403,336.70 119,563,543.05 88.96% 46,761,117.02 20,414,034.91 43.66% 139,977,577.96
    4. MPAJ 83,447,417.77 71,225,715.98 85.35% 14,025,332.08 8,904,940.69 63.49% 80,130,656.67
    5. MPSJ 145,614,578.30 136,935,960.60 94.04% 16,095,626.71 12,482,618.57 77.55% 149,418,579.17
    6. MPS 80,750,612.25 74,191,438.73 91.88% 10,053,170.05 7,846,890.56 78.05% 82,038,329.29
    7. MPKj 61,699,944.74 58,184,911.85 94.30% 17,510,977.98 8,825,283.98 50.40% 67,010,195.83
    8. MPSp 41,318,414.34 37,962,966.00 91.88% 8,049,629.87 6,477,102.00 80.46% 44,440,068.00
    9. MDKS 13,734,270.56 8,910,826.69 64.88% 8,113,004.20 2,448,354.94 30.18% 11,359,181.63
    10. MDHS 18,515,038.82 18,054,817.56 97.51% 13,218,836.94 4,863,374.63 36.79% 22,918,192.19
    11. MDKL 18,552,315.50 16,296,162.95 87.84% 2,678,925.59 2,176,165.77 81.23% 18,472,328.72
    12. MDSB 3,624,754.62 2,856,145.64 78.80% 1,155,084.98 364,449.44 31.55% 3,220,595.08
       

    JUMLAH

     

    915,107,982.90

     

    823,520,193.65

     

    89.99%

     

    200,344,437.29

     

    104,586,562.12

     

    52.20%

     

    928,106,755.77

     

     

     

     

    PENCAPAIAN KUTIPAN HASIL PBT SEHINGGA 31 DISEMBER 2010

     

     

    BIL

     

    PBT

    KUTIPAN SEMASA KUTIPAN TUNGGAKAN  

    JUMLAH (RM)

    JUMLAH PERLU DIKUTIP RM KUTIPAN 2010 RM  

    %

    JUMLAH PERLU DIKUTIP RM  

    KUTIPAN 2010                 RM

    %
    1. MBSA 154,382,838.05 139,350,195.31 90.26% 33,348,879.94 16,886,533.16 50.64% 156,236,728.47
    2. MBPJ 174,882,411.00 153,074,522.00 87.53% 33,125,711.00 18,821,842.00 56.82% 171,896,364.00
    3. MPK 138,669,339.70 124,788,921.46 89.99% 35,782,886.36 21,364,598.05 59.71% 146,153,519.51
    4. MPAJ 83,484,595.23 72,723,764.95 87.11% 17,342,093.18 9,359,882.46 53.97% 82,083,647.41
    5. MPSJ 151,865,806.83 145,508,966.25 95.81% 12,291,625.84 9,943,042.48 80.89% 155,452,008.73
    6. MPS 83,625,232.95 79,678,122.53 95.28% 18,774,489.00 9,768,538.80 52.03% 89,446,661.33
    7. MPKj 65,525,620.53 61,182,388.18 93.37% 13,092,120.25 9,663,584.80 73.81% 70,845,972.98
    8. MPSp 42,442,951.00 37,333,542.00 87.96% 5,909,290.00 4,393,446.00 74.35% 41,726,988.00
    9. MDKS 12,052,091.21 10,421,241.05 86.47% 6,247,116.83 3,060,584.36 48.99% 13,481,825.41
    10. MDHS 20,983,160.96 20,880,160.96 99.51% 9,302,970.46 5,379,253.06 57.82% 26,259,414.02
    11. MDKL 19,431,770.00 16,211,166.42 83.43% 6,448,938.40 3,916,717.44 60.73% 20,127,883.86
    12. MDSB 3,695,444.73 3,039,493.30 82.25% 1,559,244.52 615,183.79 39.45% 3,654,677.09
       

    JUMLAH

     

    951,041,262.19

     

    864,192,484.41

     

    90.87%

     

    193,225,365.78

     

    113,173,206.40

     

    58.57%

     

    977,365,690.81

     

     

     

     

    PENCAPAIAN KUTIPAN HASIL PBT SEHINGGA 31 DISEMBER 2011

     

     

    BIL

     

    PBT

    KUTIPAN SEMASA KUTIPAN TUNGGAKAN  

    JUMLAH (RM)

    JUMLAH PERLU DIKUTIP RM KUTIPAN 2011 RM  

    %

    JUMLAH PERLU DIKUTIP RM  

    KUTIPAN 2011               RM

     

    %

    1. MBSA 163,404,908.93 154,752,196.07 94.70% 31,494,989.52 20,269,358.35 64.36% 175,021,554.42
    2. MBPJ 182,553,115.00 163,564,391.00 89.60% 36,111,758.00 15,814,417.00 43.79% 179,378,808.00
    3. MPK 140,549,969.55 129,343,847.71 92.03% 39,827,132.37 21,891,752.39 54.97% 151,235,600.10
    4. MPAJ 88,008,208.78 80,561,797.63 91.54% 18,743,041.00 13,178,412.20 70.31% 93,740,209.83
    5. MPSJ 161,533,345.95 155,619,131.82 96.34% 10,769,628.69 8,489,784.81 78.83% 164,108,916.63
    6. MPS 86,537,209.45 79,387,745.53 91.74% 11,598,165.30 8,928,193.14 76.98% 88,315,938.67
    7. MPKj 71,597,875.60 65,330,825.40 91.25% 11,908,649.04 11,267,352.91 94.61% 76,598,178.31
    8. MPSp 51,268,543.00 45,674,310.00 89.09% 6,047,489.00 4,535,520.00 75.00% 50,209,830.00
    9. MDKL 19,400,000.00 17,260,749.71 88.97% 3,500,000.00 2,782,910.24 79.51% 20,043,659.95
    10. MDHS 22,174,389.42 21,636,842.65 97.58% 11,895,847.65 7,331,661.16 61.63% 28,968,503.81
    11. MDKS 17,672,306.75 12,793,181.85 72.39% 17,508,246.50 3,802,105.22 21.72% 16,595,287.07
    12. MDSB 3,762,575.75 3,123,515.36 83.02% 1,600,012.16 449,982.35 28.12% 3,573,497.71
       

    JUMLAH

     

    1,008,462,448.18

     

    929,048,534.73

     

    92.13%

     

    201,004,959.23

     

    118,741,449.77

     

    59.07%

     

    1,047,789,984.50

     

     

     

     

    PENCAPAIAN KUTIPAN HASIL PBT SEHINGGA 31 DISEMBER 2012

     

     

    BIL

     

    DAERAH

    KUTIPAN SEMASA KUTIPAN TUNGGAKAN  

    JUMLAH (RM)

    JUMLAH PERLU DIKUTIP RM KUTIPAN 2012 RM  

    %

    JUMLAH PERLU DIKUTIP RM  

    KUTIPAN 2012           RM

     

    %

    1. MBSA 186,991,309.89 174,838,342.70 93.50% 29,019,842.75 21,026,276.70 72.45% 195,864,619.40
    2. MBPJ 193,579,430.00 177,325,851.00 91.60% 39,378,627.00 17,311,977.00 43.96% 194,637,828.00
    3. MPK 145,085,082.35 133,518,871.86 92.03% 49,325,773.47 21,112,579.37 42.80% 154,631,451.23
    4. MPAJ 91,105,431.94 79,880,161.17 87.68% 13,011,039.96 11,708,973.62 89.99% 91,589,134.79
    5. MPSJ 168,243,435.96 159,942,852.98 95.07% 12,194,058.01 9,792,206.86 80.30% 169,735,059.84
    6. MPS 88,728,281.60 87,951,601.94 99.12% 9,819,436.08 8,483,992.77 86.40% 96,435,594.71
    7. MPKj 73,693,406.71 67,073,733.55 91.02% 13,075,865.27 10,389,684.50 79.46% 77,463,418.05
    8. MPSp 56,724,429.98 52,178,401.69 91.99% 6,519,110.71 5,242,517.51 80.42% 57,420,919.20
    9. MDKL 21,000,000.00 20,579,870.17 98.00% 3,450,000.00 2,397,460.30 69.49% 22,977,330.47
    10. MDHS 34,576,712.24 29,483,123.34 85.27% 14,437,383.84 7,295,195.68 50.53% 36,778,319.02
    11. MDKS 20,317,975.21 15,689,086.93 77.22% 7,000,000.00 5,619,065.27 80.27% 21,308,152.20
    12. MDSB 4,183,289.36 3,490,842.28 83.45% 1,708,346.00 718,290.69 42.05% 4,209,132.97
       

     

    JUMLAH

     

     

    1,084,228,785.24

     

     

    1,001,952,739.61

     

     

    92.41%

     

     

    198,939,483.09

     

     

    121,098,220.27

     

     

    60.87%

     

     

    1,123,050,959.88

     

     

     

     

     

     

    PENCAPAIAN KUTIPAN HASIL PBT SEHINGGA 31 DISEMBER 2013

     

     

    BIL

     

    PBT

    KUTIPAN SEMASA KUTIPAN TUNGGAKAN  

    JUMLAH (RM)

    JUMLAH PERLU DIKUTIP RM KUTIPAN 2013 RM  

    %

    JUMLAH PERLU DIKUTIP RM  

    KUTIPAN 2013           RM

     

    %

    1. MBSA 214,578,291.90 199,876,901.00 93.15% 20,146,533.24 14,283,301.59 70.90% 214,160,202.59
    2. MBPJ 201,272,087.00 179,280,577.00 89.07% 38,320,229.00 27,045,858.00 70.58% 206,326,435.00
    3. MPK 148,888,178.69 135,872,982.91 91.26% 46,137,068.08 23,280,669.97 50.46% 159,153,652.88
    4. MPAJ 92,902,537.30 79,704,972.86 85.79% 12,527,337.11 11,621,393.00 92.77% 91,326,365.86
    5. MPSJ 173,388,851.43 164,735,783.55 95.01% 12,201,848.50 10,313,383.52 84.52% 175,049,167.07
    6. MPS 91,561,930.60 86,361,240.30 94.32% 19,034,198.54 13,865,028.69 72.84% 100,226,268.99
    7. MPKj 82,021,302.12 73,866,948.59 90.06% 13,625,524.04 11,016,669.80 80.85% 84,883,618.39
    8. MPSp 58,814,541.92 56,252,289.20 95.64% 7,908,318.00 6,570,494.71 83.08% 62,822,783.91
    9. MDKL 22,600,000.00 21,208,993.41 93.85% 3,500,000.00 2,358,383.33 67.38% 23,567,376.74
    10. MDHS 36,262,330.21 32,288,873.37 89.04% 12,263,557.50 6,713,086.77 54.74% 39,001,960.14
    11. MDKS 20,376,616.55 15,511,134.58 76.12% 6,144,338.22 5,268,864.41 85.75% 20,779,998.99
    12. MDSB 4,412,202.88 3,676,471.16 83.33% 1,393,470.25 717,810.33 51.51% 4,394,281.49
       

     

    JUMLAH

     

     

    1,147,078,870.60

     

     

    1,048,637,167.93

     

     

    91.42%

     

     

    193,202,422.48

     

     

    133,054,944.12

     

     

    68.87%

     

     

    1,181,692,112.05

    * MDKS dan MDSB tidak mempunyai Tunggakan Anak-anak Syarikat Kerajaan Negeri Selangor

    Sumber: Laporan Bulanan yang dihantar oleh PBT ke Seksyen PBT, UPEN

     

  3. Apakah strategi untuk meningkatkan hasil kutipan cukai?

    Cukai taksiran merupakan penyumbang utama kepada pendapatan PBT Negeri Selangor. PBT komited dalam memastikan hasil cukai dapat dikutip dan di antara strategi yang telah dilaksanakan adalah seperti berikut:

    1. Menjalankan “personal approach” bagi syarikat, pemaju dan individu yang mempunyai tunggakan yang
    2. Mewujudkan Jawatankuasa Hasil/ Task Force yang berfungsi untuk memantau prestasi kutipan dan isu-isu tunggakan cukai yang
    3. Memberi kemudahan   bayaran   secara   ansuran   bagi                   menggalakkan bayaran tunggakan
    4. Mempelbagaikan saluran bayaran melalui perkhidmatan bank secara online.
    5. Menyediakan kaunter bergerak bagi mempermudah bayaran dengan lokasi yang
    6. Memperkasakan operasi penyitaan harta secara berkala bagi individu atau syarikat yang

Lampiran

Tiada Lampiran.