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008 170425t2017 my a f am 000 0 eng d
020 _aTHE0000436(Local)
039 9 _a201905151448
_bnazirah
_y201704251215
_zsaini
040 _aUMP
090 _aFKASA .H344 2017 r Bc.
100 0 _aMuhammad Hafiy Husaini Hamiludin
245 1 4 _aThe comparison between Sales & Services Tax (SST) and Goods & Services Tax (GST) in construction industry :
_beffect on labor and materials cost /
_cMuhammad Hafiy Husaini Hamiludin
260 _aKuantan, Pahang :
_bUMP,
_c2017
300 _axiii, 54 p. :
_bill. (some col.) ;
_c30 cm. +
_e1 CD ROM
500 _aFaculty of Civil Engineering and Earth Resources
502 _aProject Paper (Bachelors of Civil Engineering) -- Universiti Malaysia Pahang – 2017
504 _aBibliography : p. 46-48
520 3 _aThe issue of replacement of Sales and Services Tax with Goods and Services Tax has become serious discussion in the Malaysian society. Goods and Services Tax which is also known as Value Added Tax in many countries is a multistage consumption tax on goods and services. Goods and Services Tax is levied on the supply of goods and services at each stage of the supply chain from the supplier up to the retail stage of the distribution. Meanwhile, Sales tax administered in our country is a single-stage tax charged and levied on locally manufactured taxable goods at the manufacturer’s level and as such is often referred to as manufacturers’ tax. The tax is also imposed on taxable goods imported into the Federation Sales tax is imposed on imported goods at the point of entry. The significant of this research were to examine the effect of this issue towards construction sector. Data were collected from several parties and questionnaire were constructed to meet the objective that has been outline. The analyzed data has shown that the Government really needs to reconsider again about applying Goods and Services Tax to the construction industry. To acquire a much better result future researchers should take a longer time frame for data collection period so that larger amount of responses can be collected for analysis.
610 2 0 _aFaculty of Civil Engineering and Earth Resources
_xDissertations
650 0 _aUniversities and Colleges
_xDissertations
650 0 _aTheses
999 _aVIRTUA40
_c7158
_d7164
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