|تعداد مشاهده مقاله||103,758,445|
|تعداد دریافت فایل اصل مقاله||81,512,446|
Does Tax Plays an Important Role among E-commerce Businesses in Malaysia?
|Journal of Information Technology Management|
|دوره 13، شماره 3، 2021، صفحه 33-40 اصل مقاله (567.3 K)|
|نوع مقاله: Research Paper|
|شناسه دیجیتال (DOI): 10.22059/jitm.2021.83111|
|Morni Hayati Jaafar Sidik|
|, Senior Lecturer, Ph.D., Accounting Section, UniKL Business School, Universiti Kuala Lumpur, Jalan Pesiaran Gurney, Kampung Datuk Keramat, 54000 Kuala Lumpur, Malaysia.|
|The E-commerce has been grown rapidly with the rise in the number of business entities. The expansion of e-commerce businesses, however, has created challenges to the tax authorities around the world. Due to the way in which e-commerce is being carry out, it may provide tax planning opportunities. This study aims to explore whether businesses that conducted e-commerce in Malaysia has the intention to do tax planning. Interviews were conducted with e-commerce business administrators. Result indicates that tax issues is not the main motivations for companies to do e-commerce. This indicates that other factors are more important for e-commerce businesses to consider in their planning stage|
|Tax؛ E-commerce؛ Malaysia|
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