%0 Journal Article %T Does Tax Plays an Important Role among E-commerce Businesses in Malaysia? %J Journal of Information Technology Management %I Faculty of Management, University of Tehran %Z 2980-7972 %A Sidik, Morni Hayati Jaafar %D 2021 %\ 07/01/2021 %V 13 %N 3 %P 33-40 %! Does Tax Plays an Important Role among E-commerce Businesses in Malaysia? %K Tax %K E-commerce %K Malaysia %R 10.22059/jitm.2021.83111 %X 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 %U https://jitm.ut.ac.ir/article_83111_87441ee5ef184edcca70d24a9d7ce6b9.pdf