ASSIGNMENT/ TUGASAN

_________________________________________________________________________
BBTX4103
TAXATION I
PERCUKAIAN I
SEMESTER SEPTEMBER 2022

SPECIFIC INSTRUCTION / ARAHAN KHUSUS

1. Answer in Malay or English. /

Jawab dalam bahasa Melayu atau bahasa Inggeris.

2. Number of words : 2500 – 3000 words excluding references. /

Jumlah patah perkataan : 2500 – 3000 patah perkataan tidak termasuk rujukan.

3. Submit your assignment ONCE only in a SINGLE file. /

Hantar tugasan SEKALI sahaja dalam SATU fail.

4. Submit your assignment ONLINE. /

Tugasan ini dihantar secara ONLINE.

5. Submission date : 14th November 2022. /

Tarikh Penghantaran : 14hb November 2022.

6. This assignment accounts for 50% of the total marks for the course. /
Tugasan ini menyumbang sebanyak 50% dari jumlah markah kursus.

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 ASSIGNMENT QUESTION

PURPOSE
The purpose of this assignment is to develop learners’ ability to discuss the challenges
faces by the tax authority in Malaysia

REQUIREMENT
Discuss the tax administrator for direct tax in Malaysia. Describe and analyse the
challenges faced by the tax authority regarding tax collection and ways to overcome it.

[Total: 40 marks]

Part II (10%)

ONLINE CLASS PARTICIPATION (10%)

Discuss the following topic(s) in the forum and submit proof of your participation in the
online discussions:

1. List the source of income for an individual can have with relevant examples.
2. Discuss the responsibilities of individual taxpayer who has employment and
business income together.

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 [Total: 10 marks]

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 SOALAN TUGASAN

TUJUAN
Tujuan tugasan ini adalah untuk membina keupayaan pelajar untuk membincangkan
cabaran-cabaran yang dihadapi oleh pihak berkuasa percukaian di Malaysia.

KEPERLUAN
Bincangkan pentadbir cukai langsung di Malaysia. Hurai dan analisakan cabaran-cabaran
yang dihadapi oleh pihak berkuasa percukaian tentang kutipan cukai dan cara untuk
mengatasinya.

[Jumlah: 40 markah]

Bahagian II (10%)

PERBINCANGAN KELAS DALAM TALIAN (10%)

Bincangkan topik berkenaan di dalam forum dan hantar bukti penglibatan forum dalam
perbincangan dalam talian.

1. Senaraikan pendapatan kena cukai bagi seorang individu dengan contoh yang
relevan.
2. Bincangkan tanggungjawab-tanggungjawab seorang pembayar cukai individu
yang mempunyai pendapatan penggajian dan perniagaan bersama.

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 [Jumlah: 10 markah]

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 ATTACHMENT
ASSIGNMENT RUBRICS
BBTX4103 / TAXATION I /SEM SEPTEMBER 2022
Excellent/ Good/ Fair/ Poor/ Unsatisfactory/
*QN/ Criteria/ Weight/ Cemerlang Baik Sederhana Lemah Tidak memuaskan Max
CLO
*NS Kriteria Pemberat Marks
4 3 2 1 0
Description of Malaysian tax authority Clear and detailed Clear and adequate Clear but brief Vague description of No description was
description of description of description of Malaysian tax given.
Malaysian tax Malaysian tax Malaysian tax authority which
authority which authority which authority which covered all the
covered all the covered all the covered all the following:
following: following: following:  Name of tax
 Name of tax  Name of tax  Name of tax authority
authority authority authority  Background of
 Background of  Background of  Background of the tax
the tax authority the tax authority the tax authority authority
 Vision, mission  Vision, mission  Vision, mission  Vision, mission
of the tax of the tax of the tax of the tax
1 1 2 authority authority authority authority 8
Huraian mengenai pihak berkuasa Huraian yang jelas Huraian yang jelas Huraian yang jelas Huraian yang kabur Tiada huraian
percukaian Malaysia dan terperinci dan mencukupi tetapi ringkas mengenai pihak diberikan.
mengenai pihak mengenai pihak mengenai pihak berkuasa percukaian
berkuasa percukaian berkuasa percukaian berkuasa percukaian Malaysia meliputi
Malaysia meliputi Malaysia meliputi Malaysia meliputi semua yang berikut:
semua yang berikut: semua yang berikut: semua yang berikut:  Nama pentadbir
 Nama pentadbir  Nama pentadbir  Nama pentadbir cukai
cukai cukai cukai  Latar belakang
 Latar belakang  Latar belakang  Latar belakang pentadbir cukai
pentadbir cukai pentadbir cukai pentadbir cukai  Visi, misi
 Visi, misi  Visi, misi  Visi, misi pentadbir cukai
pentadbir cukai pentadbir cukai pentadbir cukai

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 Description on the roles and responsibility Very clear Clear description on Quite clear Vague description No description was 8
of the tax authority description on the the roles and description on the on the roles and given.
roles and responsibility of the roles and responsibility of the
responsibility of the tax authority responsibility of the tax authority
tax authority tax authority
1 1 2
Huraian terhadap peranan dan Huraian yang sangat Huraian yang jelas Huraian yang agak Huraian yang kabur Tiada huraian
tanggungjawab pihak berkuasa percukaian jelas terhadap terhadap peranan jelas terhadap terhadap peranan diberikan.
peranan dan dan tanggungjawab peranan dan dan tanggungjawab
tanggungjawab pihak pihak berkuasa tanggungjawab pihak pihak berkuasa
berkuasa percukaian. percukaian berkuasa percukaian percukaian

Discussion on the challenges faced by the Able to give four Able to give three Able to give two Able to give one No discussion was 10
tax authority regarding tax collection challenges faced by challenges faced by challenges faced by challenges faced by given.
the tax authority the tax authority the tax authority the tax authority

Perbincangan mengenai cabaran-cabaran Dapat memberikan Dapat memberikan Dapat memberikan Dapat memberikan Tiada perbincangan
1 1 yang dihadapi oleh pihak berkuasa 2.5 empat kemungkinan tiga kemungkinan dua kemungkinan satu kemungkinan diberikan.
percukaian tentang kutipan cukai sebab-sebab sebab-sebab sebab-sebab sebab-sebab
pendapatan tak lapor pendapatan tak lapor pendapatan tak lapor pendapatan tak
kepada pihak kepada pihak kepada pihak lapor kepada pihak
berkuasa percukaian berkuasa percukaian berkuasa percukaian berkuasa percukaian

Suggestion to overcome the challenges Able to give four Able to give three Able to give two Able to give one No discussion was 10
faced by the tax authority suggestions to suggestions to suggestions to suggestion to given.
overcome the overcome the overcome the overcome the
challenges faced by challenges faced by challenges faced by challenges faced by
the tax authority the tax authority the tax authority the tax authority
1 1
2.5
Cadangan untuk mengatasi cabaran- Dapat memberikan Dapat memberikan Dapat memberikan Dapat memberikan Tiada perbincangan
cabaran yang dihadapi oleh pihak empat cabaran yang tiga cabaran yang dua cabaran yang satu cabaran yang diberikan.
berkuasa percukaian dihadapi oleh pihak dihadapi oleh pihak dihadapi oleh pihak dihadapi oleh pihak
berkuasa percukaian berkuasa percukaian berkuasa percukaian berkuasa percukaian

1 1 Summary Able to summarise all Able to summarise Able to summarise Unable to No summary was 4
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the key points of the some of the key some of the key summarise the key given.
assignment in a points of the points of the points of the
coherent manner. assignment in a assignment but in an assignment.
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 coherent manner. incoherent manner.
Ringkasan Dapat meringkaskan Dapat meringkaskan Dapat meringkaskan Tidak dapat Tiada ringkasan
semua isi-isi penting beberapa isi-isi beberapa isi-isi meringkaskan isi-isi diberikan.
tugasan secara penting tugasan penting tugasan penting tugasan.
tersusun. secara tersusun. tetapi tidak secara
tersusun.
Total 10 40
*QN = Question Number / *NS = Nombor Soalan

Part II/Bahagian II (10%)

Excellent Good Fair Poor Unsatisfactory Max
*QN CLO Criteria Weight
4 3 2 1 0 Marks

1 CLO 1 Quality of Postings 2.5 All five comments are good,
appropriate, relevant,
meaningful, and respectful.
Postings reflect active
Cognitive Domain participation within assignment
(A3) timeline.
Four of the comments are Two or three of the One post submitted. OR Postings done 10
good, appropriate, comments are All posts done in one day. past
relevant, meaningful, and somewhat good, OR None of the comments assignment
respectful. appropriate, meaningful are good and relevant. timeline.
Postings reflect and respectful. OR Comments are short OR No postings
participation within Postings show relatively responses that are not given as proof
assignment timeline. short participation time. substantial nor meaningful. of participation
in discussion.
Minimum effort (e.g. “I
agree with Tina”)

Kualiti Postings
Domain Kognitif
(A3)
Kelima-lima komen baik, sesuai,
relevan, bermakna dan
berhemah.
Postings mencerminkan
penyertaan aktif sepanjang
Empat Dua atau tiga komen Satu penghantaran Postings
komen baik, sesuai, baik, sesuai, ATAU Semua penghantaran melepasi
relevan, bermakna dan relevan,bermakna dan dibuat dalam satu hari . tempoh
berhemah. berhemah ATAU Tiada komen yang tugasan.
Postings mencerminkan Postings menunjukkan baik dan relevan. ATAU ATAU Tiada

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 tempoh tugasan. penyertaan sepanjang penyertaan dalam Komen hanya respon yang Postings diberi
tempoh tugasan. jangakamasa yang ringkas dan tidak meluas sebagai bukti
singkat. dan tidak bermakna.Usaha penyertaan
minimum (Cth: “Saya dalam
bersetuju dengan Tina”) perbincangan

Total 2.5 10
*QN = Question Number / *NS = Nombor Soalan

INSTRUCTIONS ON HOW TO SUBMIT PROOF OF ONLINE CLASS PARTICIPATION (10%)

Do the following:
1. Select the best FIVE (5) of your postings from the forum discussion set up by your tutor.
2. Do screenshots of the postings and include them as images in your assignment.
3. The screenshots should be in image file (either in JPG or PNG format). Refer to the sample of Screen Grab below
4. The screenshots should contain: Name, Title of the discussion, Day, Date and Time.

1. ARAHAN PENGHANTARAN BUKTI PENYERTAAN KELAS DALAM TALIAN (10%):

Lakukan perkara berikut:
1. Pilih LIMA (5) posting anda yang terbaik daripada perbincangan forum yang ditetapkan dalam tugasan.
2. Lakukan screen shot posting dan isikan dalam bentuk imej di dalam fail tugasan anda.
3. Imej screen shot mesti dalam format imej (sama ada JPG atau PNG). Rujuk pada contoh screen shot di bawah.
4. Screen shot mesti mengandungi nama, tajuk perbincangan, hari, tarikh dan masa.

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