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 | ||
| نویسنده | ||
| 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. | ||
| چکیده | ||
| 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 | ||
| کلیدواژهها | ||
| Tax؛ E-commerce؛ Malaysia | ||
| مراجع | ||
|
| ||
|
آمار تعداد مشاهده مقاله: 1,133 تعداد دریافت فایل اصل مقاله: 1,191 |
||