<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>02085ntm a2200289 a 4500</leader>
  <controlfield tag="001">vtls000094403</controlfield>
  <controlfield tag="003">KUKTEM</controlfield>
  <controlfield tag="005">20251117113332.0</controlfield>
  <controlfield tag="008">160411t2016    my da  f abst 000 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">THE0000481(Local)</subfield>
  </datafield>
  <datafield tag="039" ind1=" " ind2="9">
    <subfield code="a">201905151522</subfield>
    <subfield code="b">nazirah</subfield>
    <subfield code="c">201712141617</subfield>
    <subfield code="d">saini</subfield>
    <subfield code="y">201604111517</subfield>
    <subfield code="z">shima</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">UMP</subfield>
  </datafield>
  <datafield tag="090" ind1=" " ind2=" ">
    <subfield code="a">FKASA .I58 2016 r Bc.</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Intan Nursyafiqah Mohamed Hissam</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="4">
    <subfield code="a">The Effect of Malaysia Goods &amp; Services Tax (GST) to the construction industry/</subfield>
    <subfield code="c">Intan Nursyafiqah Binti Mohamed Hissam</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Kuantan, Pahang :</subfield>
    <subfield code="b">UMP,</subfield>
    <subfield code="c">2016</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xiv, 66 p. :</subfield>
    <subfield code="b">ill. (some col.) ;</subfield>
    <subfield code="c">30 cm. +</subfield>
    <subfield code="e">1 CD ROM</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Faculty of Civil Engineering and Earth Resources</subfield>
  </datafield>
  <datafield tag="502" ind1=" " ind2=" ">
    <subfield code="a">Project Paper (Bachelor of Engineering (Hons.) Civil Engineering) -- Universiti Malaysia Pahang &#x2013; 2016</subfield>
  </datafield>
  <datafield tag="504" ind1=" " ind2=" ">
    <subfield code="a">Bibliography : p. 57-58</subfield>
  </datafield>
  <datafield tag="520" ind1="3" ind2=" ">
    <subfield code="a">The purpose of this study is to identify the perception of the construction industry towards the implementation of the Goods and Services Tax (GST). The others purpose of this research is to investigate the pricing effect from the perspectives of the construction industry. According to Malaysia Customs, the Goods and Services Tax (GST) is a value added tax in Malaysia. GST is levied on most transactions in the production process, but is refunded to all parties in the chain of production other than the final consumer. From this research, the independent variables are developer, consultant and the contractor while for dependent variable is the Goods and Services Tax (GST). The cost such as tax on construction cost, material cost, labor cost and management cost in construction industry has been discussed in this research.</subfield>
  </datafield>
  <datafield tag="610" ind1="2" ind2="0">
    <subfield code="a">Faculty of Civil Engineering and Earth Resources</subfield>
    <subfield code="x">Dissertations</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Universities and Colleges</subfield>
    <subfield code="x">Dissertations</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Theses</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="0">
    <subfield code="u">http://ecollib.ump.edu.my/id/eprint/4124</subfield>
    <subfield code="z">Access in library only</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">1</subfield>
    <subfield code="a">10000</subfield>
    <subfield code="b">10000</subfield>
    <subfield code="d">2019-09-04</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">FKASA .I58 2016 r Bc.</subfield>
    <subfield code="p">0000108244</subfield>
    <subfield code="r">2019-09-04 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2019-09-04</subfield>
    <subfield code="y">PSM</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">1</subfield>
    <subfield code="a">10000</subfield>
    <subfield code="b">10000</subfield>
    <subfield code="d">2019-09-04</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">CD 9758 | FKASA .I58 2016 r Bc.</subfield>
    <subfield code="p">0000108245</subfield>
    <subfield code="r">2019-09-04 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2019-09-04</subfield>
    <subfield code="y">PSM</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="a">VIRTUA40</subfield>
    <subfield code="c">6953</subfield>
    <subfield code="d">6959</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="a">VTLSSORT0080*0200*0400*0900*1000*2450*2600*3000*5000*5020*5040*5200*6100*6500*6501*8560*9992</subfield>
  </datafield>
</record>
