Intellectual capital and property tax reassessment performance of local authorities: The interrelationships analysis

Malaysia's property tax reassessment practices have recently revealed a previously hidden phenomenon that insufficient numbers of local authorities had undertaken a revaluation. The situation raises the question of what causes variations in property tax reassessment performance and which factors contribute to these variations. Hence, this study investigates the role of intellectual capital (IC) and its components in property tax reassessment performance among Malaysian local authorities. Data were collected using structured questionnaires from a sample of 155 officers from local authorities operating in West Malaysia. Structural equation modelling (SEM) was employed to examine the hypotheses using the SmartPLS 4.0.8.2 version of the partial least squares technique. The analysis results demonstrate that only relational capital significantly affects property tax reassessment performance, whereas human and structural capital have no equivalent relationship. Intriguingly, significant interrelationships were observed among the components of IC. The research model adds theoretical value to the discourse of organizational psychology, knowledge management, and property tax reassessment management. The significant positive relationship on relational capital resulting from this research indicates that the multiple stakeholder's behaviours impacted reassessment work. This study offers practical managerial implications for the related parties: local authorities, public institutions and other stakeholders. The findings will change the manager's behaviour in realizing the importance of IC and making effective strategies to improve their property tax reassessment performance.

EVALUATING DETERMINANTS OF PROPERTY TAX REASSESSMENT: MALAYSIAN PRACTITIONERS’ PRELIMINARY OBSERVATIONS

Property tax plays an essential role in funding local government overheads to provide basic services for residents. However, too little research has stressed the importance of property tax assessment quality, especially in terms of reassessment. The absence of a regular and frequent reassessment process leads to distortions in tax payments, lower revenue generation, and a higher risk of significant increases in tax liability. A preliminary survey was conducted to unpack the determinants of property tax reassessment to address this issue. Survey data from 37 officers revealed that nine of the identified determinants have a significant and positive impact on the successful implementation of property tax reassessment in Malaysia, with staff capacity an essential aspect. The neighbouring municipality influence appears to play a less impactful role. These findings highlight the success factors in conducting property tax reassessment activity, which would assist the long-term success of local authorities. Despite the importance of property tax implementation for the local authorities, this research suggests that organisations should also ensure the quality of property tax and its frequent reassessment to enhance overall performance.

What Makes People Hide Knowledge? Influence of Passive Leadership and Creative Self-Efficacy

Although numerous studies have been conducted in the field of knowledge sharing with a focus given to its importance, very little attention has been given to knowledge hiding practices. A very few studies have been found to make an attempt to figure out its impact and antecedents. Likewise, the negative role of passive leadership in the project management literature has not been evidenced enough despite its existence in project-based organizations. Both knowledge hiding and passive leadership are the highly neglected areas in the project management literature. Therefore, this study not only attempts to investigate the influence of passive leadership on knowledge hiding but also aims to explore the role of creative self-efficacy between them. IT project organizations were chosen to collect data because of their high failure rate due to an insufficient knowledge transfer. The findings of this study revealed that the neglected passive leadership greatly influences the knowledge hiding practices among individuals. However, according to the results, knowledge hiding practices are found to reduce the presence of creative self-efficacy. Thus, the antecedents of knowledge hiding should be considered to create an innovative and successful business environment. The results are highly significant not only for the field of project management but also for other practitioners.