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This study aims to investigate the factors influencing property tax reassessment performance in West Malaysia. It specifically examines intangible aspects, such as intellectual capital and process innovation among valuation officers. The primary concern in this study is the variability in how effectively local authorities carry out property tax reassessment, with a significant number of them not conducting revaluations regularly.

The data was collected using self-administered and electronic questionnaires using a purposive sampling method. The 154 useable responses were further analysed using partial least squares structural equation modelling in SmartPLS 4.

The result shows that process innovation mediates the relationship between structural capital and property tax reassessment performance as well as the relationship between relational capital and property tax reassessment performance. This suggests that local authority systems and policies are indirectly related to reassessment practises by introducing new methods of reassessment in the form of administration and technology. The result shows that building good relationships with stakeholders and other institutions encourages staff to develop innovative ideas for their reassessment activities, thus enhance the performance of property tax reassessment.

The study provides insightful information for local authorities managers and stakeholders in crafting a better policy for periodic property tax reassessment. The study suggests the need for new administration and technological innovation in developing effective property tax reassessment strategies through the integration of organisational structure and relationship building.

The study developed a new model for property tax reassessment performance that incorporates intangible assets with the introduction of process innovation as a mediator.

The role of local authorities is crucial in addressing the essential needs of communities, and they possess the right to impose property taxes on all properties within their territory. Property taxes are levied on all properties, contributing to approximately 60% of the local authority’s finances. However, their role in this policy is not frequently understood, primarily in executing property tax reassessment. Hence, this paper aims to reveal property tax reassessment implementation and identify its key challenges.

The latest tone of the list record was extracted from the local government division, Ministry of Housing and Local Government Malaysia, to answer the research objective. The data were received on November 2021 by email. Furthermore, through the literature review, the most significant challenges in property tax reassessment were identified, compared and presented.

The results highlight that property tax reassessment implementation in West Malaysia is at the level of concern where only two councils have the latest tone of the list. However, larger councils have a higher performance compared to smaller councils. The findings also reveal various challenges in property tax reassessment, such as insufficient human resources, inadequate property systems and software and lack of financial capacity. Others include a shortage of competent assessors, lower public education, political interference and socioeconomic uncertainty.

This study offers practical implications to policy and decision-makers in the West Malaysian local authorities. Despite inferior performance by West Malaysian local authorities, there is a need for conducting property tax reassessment activity to ensure the quality and uniformity of the assessment. This study suggests that local government stakeholders and managers should devote more attention to formulating long-term plans and promoting the property tax reassessment practice. The property tax reform could solve the current situation of substandard reassessment activity.

This study explains, compares and interprets the actual statistical data through the figures and summarises the challenges of property tax reassessment activity among local authorities.

Numerous studies have linked the role of knowledge sharing with project success, while limited attention has been given to the consequences of knowledge hiding. The unwillingness of leaders to share information may cause the failure of assigned tasks, thus affecting the success of any project. Withholding information by leaders can potentially result in incomplete ideas, thus causing poor innovative work behaviour (IWB) among employees. Despite such knowledge-hiding behaviour, most employees continue working positively towards IWB.

In order to test these proposed hypotheses, data were collected from active information technology (IT) projects using purposive sampling technique. The purposive sampling method was selected to specifically focus on projects that require innovation. A total of 324 responses were considered for final analyses, which were collected in time lag.

The study outcomes amplified the important issue of knowledge-hiding behaviour among leaders that adversely affected the IT project industry and how such behaviour led to failure as a result of poor IWB. Apparently, IWB intervened between knowledge-hiding behaviour among leaders and project success. However, high curiosity among employees seemed to reduce the negative effects of knowledge-hiding behaviour among leaders.

This study substantially adds to the leadership literature and holds immense importance for project professionals by drawing their attention to the neglected area causing project failure.

Through the lens of social exchange theory, this study aims to assess the relationship between proactive personality and innovative work behavior by incorporating the mediating role of work engagement and moderating role of transformational leadership between proactive personality and work engagement.

Data were collected from 259 employees working in Pakistani small-medium enterprises (SMEs). The purposive sampling technique was used to collect data. For hypothesis testing, Preacher and Hayes process macro was employed.

Confirmatory factor analysis verified the distinctiveness of the variables used in this study. The findings show that a proactive personality had a positive influence on innovative work behavior directly and indirectly through work engagement, and transformational leadership positively moderates the relationship between a proactive personality and work engagement in such a way that with high transformational leadership behavior relationship will be strengthened.

This study has addressed three research questions that have been left unanswered in the literature. The initial research question is “how proactive personality enhances innovative work behavior?” This study found that proactive personality enhanced innovative work behavior. The second research question is “what are the suggested mechanisms for proactive personality to promote innovative work behavior?” This study has proven that a proactive personality enhanced innovative work behavior through an important mediating mechanism, namely work engagement. Finally, the third question of the study is “does transformational leadership moderate the relationship between proactive personality and work engagement? The study shows that transformational leadership positively moderates between proactive personality and work engagement.