ASSIGNMENT/ TUGASAN

_________________________________________________________________________
BBTX4203
TAXATION II
PERCUKAIAN II
JANUARY SEMESTER 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 March 2022. /

Tarikh Penghantaran : 14hb Mac 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

Part I (40%)
PURPOSE
The purpose of this assignment is to develop learners’ ability to discuss the tax
incentives given under the Short-Term Economic Recovery Plan (PENJANA).

REQUIREMENT
Discuss the Short-Term Economic Recovery Plan (PENJANA) in Malaysia. Describe the
tax benefits and advantages for Malaysia’s property as a result of government
incentives during the pandemic.

[Total: 50 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. Discuss the tax treatment for Malaysia’s property before the pandemic in year
2020.
2. Compare and list the differences on the tax treatment towards the Malaysia’s
property before and after PENJANA being introduced.

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 SOALAN TUGASAN

Bahagian I (40%)
TUJUAN
Tujuan tugasan ini adalah untuk membina keupayaan pelajar untuk membincangkan
insentif percukaian yang diberikan di bawah Pelan Jana Semula Ekonomi Negara
(PENJANA).

KEPERLUAN
Bincangkan Pelan Jana Semula Ekonomi Negara (PENJANA) di Malaysia. Huraikan faedah
percukaian dan kelebihan-kelebihan bagi hartanah Malaysia hasil dari insentif kerajaan
ketika pandemik.

[Jumlah: 50 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. Bincangkan layanan cukai terhadap hartanah Malaysia sebelum pandemik bagi

tahun 2020.

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2. Banding dan senaraikan perbezaan-perbezaan ke atas layanan cukai terhadap
hartanah Malaysia sebelum dan selepas PENJANA diperkenalkan.

[Jumlah: 10 markah]

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 ATTACHMENT
ASSIGNMENT RUBRICS
BBTX4203 / TAXATION II/SEM JANUARY 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 PENJANA initiative Clear and detailed Clear and adequate Clear but brief Vague and brief No description was
administrator. description of description of description of description of given.
PENJANA initiative PENJANA initiative PENJANA initiative PENJANA initiative
administrator which administrator which administrator which administrator which
covered all the covered all the covered all the covered all the
following: following: following: following:
 Name of the  Name of the  Name of the  Name of the
administrator administrator administrator administrator
 Vision, mission  Vision, mission  Vision, mission  Vision, mission
of the of the of the of the
administrator administrator administrator administrator
 Roles and  Roles and  Roles and  Roles and
1 1 1.5 6
responsibilities responsibilities responsibilities responsibilities
Huraian mengenai pentadbir bagi inisiatif Huraian yang jelas Huraian yang jelas Huraian yang jelas Huraian yang kabur Tiada huraian
PENJANA. dan terperinci dan mencukupi tetapi ringkas dan ringkas diberikan.
mengenai pentadbir mengenai pentadbir mengenai pentadbir mengenai pentadbir
inisiatif PENJANA inisiatif PENJANA inisiatif PENJANA inisiatif PENJANA
meliputi semua yang meliputi semua yang meliputi semua yang meliputi semua yang
berikut: berikut: berikut: berikut:
 Nama pentadbir  Nama pentadbir  Nama pentadbir  Nama pentadbir
 Visi, misi  Visi, misi  Visi, misi  Visi, misi
pentadbir pentadbir pentadbir pentadbir
 Peranan dan  Peranan dan  Peranan dan  Peranan dan
tanggungjawab tanggungjawab tanggungjawab tanggungjawab

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 Description on the background of the Very clear Clear description on Quite clear Vague description No description was 10
PENJANA initiatives description on the the PENJANA description on the on the PENJANA given.
PENJANA initiatives initiatives which PENJANA initiatives initiatives which
which covers the covers the three key which covers the covers the three key
three key thrusts. thrusts. three key thrusts. thrusts.
1 1 2.5
Huraian terhadap latar belakang inisiatif Huraian yang sangat Huraian yang jelas Huraian yang agak Huraian yang kabur Tiada huraian
PENJANA. jelas terhadap inisiatif terhadap inisiatif jelas terhadap inisiatif terhadap inisiatif diberikan.
PENJANA yang PENJANA yang PENJANA yang PENJANA yang
merangkumi tiga merangkumi tiga merangkumi tiga merangkumi tiga
teras utama. teras utama. teras utama. teras utama.
Discussion on tax benefits received for Able to discuss four Able to give three tax Able to give two tax Able to give one tax No discussion was 10
Malaysia’s property under PENJANA tax benefits received benefits received for benefits received for benefit received for given.
initiatives. for Malaysia’s Malaysia’s property Malaysia’s property Malaysia’s property
property under under PENJANA under PENJANA under PENJANA
PENJANA initiatives. initiatives. initiatives. initiatives.
Perbincangan ke atas faedah percukaian Dapat Dapat Dapat Dapat Tiada perbincangan
1 1 yang diterima bagi hartanah Malaysia di 2.5 membincangkan membincangkan tiga membincangkan dua membincangkan diberikan.
bawah inisiatif PENJANA. empat faedah faedah percukaian faedah percukaian satu faedah
percukaian yang yang diterima bagi yang diterima bagi percukaian yang
diterima bagi hartanah Malaysia di hartanah Malaysia di diterima bagi
hartanah Malaysia di bawah inisiatif bawah inisiatif hartanah Malaysia
bawah inisiatif PENJANA. PENJANA. di bawah inisiatif
PENJANA. PENJANA.
Discussion on the advantages received Able to discuss four Able to discuss three Able to discuss two Able to discuss one No discussion was 10
from the PENJANA initiatives. advantages received advantages received advantages received advantage received given.
from the PENJANA from the PENJANA from the PENJANA from the PENJANA
initiatives. initiatives. initiatives. initiatives.
1 1 Perbincangan terhadap kelebihan yang Dapat Dapat Dapat Dapat Tiada perbincangan
2.5
diperoleh dari inisiatif PENJANA. membincangkan membincangkan tiga membincangkan dua membincangkan diberikan.
empat kelebihan yang kelebihan yang kelebihan yang satu kelebihan yang
diperoleh dari inisiatif diperoleh dari inisiatif diperoleh dari inisiatif diperoleh dari
PENJANA. PENJANA. PENJANA. inisiatif PENJANA.
Summary Able to summarise all Able to summarise Able to summarise Unable to No summary was 4
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
1 1 1 coherent manner. assignment in a assignment but in an assignment.
coherent manner. incoherent manner.
Ringkasan Dapat meringkaskan Dapat meringkaskan Dapat meringkaskan Tidak dapat Tiada ringkasan
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 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 1 Quality of Postings All five comments are Four of the comments Three of the comments None of the comments No postings given as 10
good, appropriate, are good, appropriate, are somewhat good, are good and relevant. / proof of participation in
Kualiti Postings relevant, meaningful, and relevant, meaningful,and appropriate, Comments are short discussion
respectful respectful meaningful,and responses that are not
Cognitive Domain respectful substantial nor
(C3) meaningful. Minimum
effort (e.g. “I agree with
Tina”)
2.5
Tiga komen baik, sesuai, Tiada komen yang baik Tiada Postings diberi
Kelima-lima komen baik, Empat
relevan,bermakna dan dan relevan./ Komen sebagai bukti
sesuai, relevan, komen baik, sesuai,
berhemah hanya respon yang penyertaan dalam
bermakna dan berhemah relevan, bermakna dan
ringkas dan tidak perbincangan
berhemah
meluas dan tidak
bermakna.Usaha
minimum (Cth: “Saya
bersetuju dengan Tina”)

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

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INSTRUCTIONS ON HOW TO SUBMIT PROOF OF ONLINE CLASS PARTICIPATION (10%)
Do the following:

1. Select the best FIVE (5) 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.

ARAHAN BAGI TATACARA PENGHANTARAN SEBAGAI BUKTI AKTIVITI ONLINE CLASS PARTICIPATION (10%)
Laksanakan perkara berikut:

1. Pilih LIMA (5) postings terbaik dari perbincangan dalam talian yang telah di sediakan oleh tutor anda
2. Laksanakan screen shot posting dan isikan dalam tugasan anda sebagai file imej
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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