Goods and services tax (GST) on construction capital cost and housing property price
Good and Service Tax (GST) an indirect broad-based conswnpti.on tax. Following with the implementation of GST in Malaysia on 1st April 2015, it is suspected that the construction capital cost and housing property price will increase accordingly. This study is aim to review the GST effect associated...
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| Format: | Article |
| Language: | English |
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Medwell Joumals
2016
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| Online Access: | http://eprints.uthm.edu.my/3387/ http://eprints.uthm.edu.my/3387/1/AJ%202017%20%2820%29%20Goods%20and%20services%20tax.pdf |
| _version_ | 1848888005423529984 |
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| author | Zainal, Rozlin Teoh, Chai Teng Shamsudin, Zarina |
| author_facet | Zainal, Rozlin Teoh, Chai Teng Shamsudin, Zarina |
| author_sort | Zainal, Rozlin |
| building | UTHM Institutional Repository |
| collection | Online Access |
| description | Good and Service Tax (GST) an indirect broad-based conswnpti.on tax. Following with the implementation of GST in Malaysia on 1st April 2015, it is suspected that the construction capital cost and housing property price will increase accordingly. This study is aim to review the GST effect associated on construction capital cost and it influences towards housing developer and housing property price. Additionally, this study highlights what was the developer point of view on the GST given to them and also the housing price further proposes initiatives to the housing developers. Argument of GST effect is useful for the public administrators so that to re-consider the rate of GST and also beneficial to the construction parties to account with the GST implementation. As conclusion, this study review that GST do give an impact towards the construction capital cost, housing developer and housing property price in terms of knock-on effect. |
| first_indexed | 2025-11-15T20:03:24Z |
| format | Article |
| id | uthm-3387 |
| institution | Universiti Tun Hussein Onn Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T20:03:24Z |
| publishDate | 2016 |
| publisher | Medwell Joumals |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uthm-33872021-11-17T02:44:38Z http://eprints.uthm.edu.my/3387/ Goods and services tax (GST) on construction capital cost and housing property price Zainal, Rozlin Teoh, Chai Teng Shamsudin, Zarina HJ2321-2323 Tax incidence. Tax shifting. Tax equity Good and Service Tax (GST) an indirect broad-based conswnpti.on tax. Following with the implementation of GST in Malaysia on 1st April 2015, it is suspected that the construction capital cost and housing property price will increase accordingly. This study is aim to review the GST effect associated on construction capital cost and it influences towards housing developer and housing property price. Additionally, this study highlights what was the developer point of view on the GST given to them and also the housing price further proposes initiatives to the housing developers. Argument of GST effect is useful for the public administrators so that to re-consider the rate of GST and also beneficial to the construction parties to account with the GST implementation. As conclusion, this study review that GST do give an impact towards the construction capital cost, housing developer and housing property price in terms of knock-on effect. Medwell Joumals 2016 Article PeerReviewed text en http://eprints.uthm.edu.my/3387/1/AJ%202017%20%2820%29%20Goods%20and%20services%20tax.pdf Zainal, Rozlin and Teoh, Chai Teng and Shamsudin, Zarina (2016) Goods and services tax (GST) on construction capital cost and housing property price. The Social Sciences, 11 (12). pp. 3110-3118. ISSN 1818-5800 http://10.36478/sscience.2016.3110.3118 |
| spellingShingle | HJ2321-2323 Tax incidence. Tax shifting. Tax equity Zainal, Rozlin Teoh, Chai Teng Shamsudin, Zarina Goods and services tax (GST) on construction capital cost and housing property price |
| title | Goods and services tax (GST) on construction capital cost and housing property price |
| title_full | Goods and services tax (GST) on construction capital cost and housing property price |
| title_fullStr | Goods and services tax (GST) on construction capital cost and housing property price |
| title_full_unstemmed | Goods and services tax (GST) on construction capital cost and housing property price |
| title_short | Goods and services tax (GST) on construction capital cost and housing property price |
| title_sort | goods and services tax (gst) on construction capital cost and housing property price |
| topic | HJ2321-2323 Tax incidence. Tax shifting. Tax equity |
| url | http://eprints.uthm.edu.my/3387/ http://eprints.uthm.edu.my/3387/ http://eprints.uthm.edu.my/3387/1/AJ%202017%20%2820%29%20Goods%20and%20services%20tax.pdf |