Abd Hamid, M.N., Md Yunus, N., Berahim, N., Zainudin, A.Z., Mohd Ali, H., Najib, M., Razali, M., Mohd Yusoff, N.S. and Md Azmi, F.A. 2023. TAXATION AS AN ALTERNATIVE TO ENCOURAGE IDLE LAND DEVELOPMENT. PLANNING MALAYSIA. 21, 27 (Jul. 2023). DOI:https://doi.org/10.21837/pm.v21i27.1289.