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The surrender and re-alienation or ‘serah balik kurnia semula’ (SBKS) mechanism in Johor has remained essentially significant for the state authority income. On account of the delay issues that impacted processing agencies and related stakeholders particularly state authority, the purpose of this article is to study the process and procedure conducted by Pejabat Tanah Johor Bahru (PTJB) in processing SBKS applications through (i) Identifying issues and challenges of existing processes and procedures that prevent the application of approval to be done in a timely manner; and (ii) To propose recommendation towards simplification and time-saving approval processes and procedures of surrender and re-alienation applications. From the analysis, there were 11 delay issues found to complete the 20 steps of the process. Thus, recommendations of approval were suggested by approval agencies and related stakeholders conducted in several series of Focus Group Discussion (FGD) as efforts to mitigate the delay issues faced by both sectors and hence accelerate the development process and generate state authority income effectively.
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