Abstract:
The purpose of this research is to study about Goods and Services Tax
implementation towards marine sector specifically in marine industry and
marine business. This research is aimed to know the benefit that will be get by
the players in marine industry and business. It also was about to know the
challenges that will face by the marine industry and business from this
implementation of Goods and Services Tax. This implementation of GST
remain unknown about it status and was unstable to be compare with other
well-developed countries that has well planned for their GST such as
Singapore. If this research can be successfully carried out, it will show the true
benefit about this new tax called GST and the challenges that will be face by
the players in the industry with this new type of tax implementation.
