Abd Hamid, N., Ibrahim, N. A., Ibrahim, N. A., Ariffin, N., Taharin, R., and Jelani, F. A. (2019). Factors affecting tax compliance among Malaysian SMEs in e-commerce business. International Journal of Asian Social Science,9(1), 74-85.
Ahmad, S.Z., A.R. Abu Bakar, T.M. Faziharudean and K.A. Mohamad Zaki, (2015). An empirical study of factors affecting e-commerce adoption among small-and medium-sized enterprises in a developing country: Evidence from Malaysia. Information Technology for Development, 21(4): 555-572. Available at: https://doi.org/10.1080/02681102.2014.899961
Akcaoglu, E. (2002). International Taxation of Electronic Commerce: A Focus on the Permanent Establishment.
Agrawal, N. and Agrawal, K. (2014), Impact of E-commerce on Taxation, International Journal of Information and Computation Technology, Volume 4, Number 1, Pp. 99-106
Carnaghan, C., P. Downer, K. Klassen, and J. Pittman. (2004). E-Commerce and Tax Planning: Canadian Experiences. Canadian Accounting Perspectives, 3(2): 261-287.
Creswell, J. W., and Poth, C. N. (2016). Qualitative inquiry and research design: Choosing among five approaches. Sage publications.
Grandview research (2020). Retrieved September 15, 2020 https://www.grandviewresearch.com/
Hamad, H., Elbeltagi, I., and El-Gohary, H. (2018). An empirical investigation of business-tobusiness e-commerce adoption and its impact on SMEs competitive advantage: The case of Egyptian manufacturing SMEs. Strategic Change, 27(3), 209-229. http://dx.doi.org/10.1002/isc.2196
Ismail, N.A. and M. M. Masud (2020), ‘Prospects and Challenges in Improving E-Commerce Connectivity in Malaysia’, in Chen, L. and F. Kimura (eds.), E-commerce Connectivity in ASEAN. Jakarta, Indonesia: Economic Research Institute for ASEAN and East Asia, pp.78-98.
JP Morgan (2019) E-commerce Payments Trends: Malaysia. Retrieved September 15, 2020 https://www.jpmorgan.com/europe/merchant-services/insights/reports/malaysia
Klassen, K. J., Laplante, S. K., and Carnaghan, C. (2014). A model of multinational income shifting and an application to tax planning with e-commerce. The Journal of the American Taxation Association, 36, 27–53. http://dx.doi.org/10.2308/atax-50817
Li. C. (2011) Notice of Retraction: Tax administration in e-commerce: Base on B2C and C2C, International Conference on E-Business and E-Government (ICEE), Shanghai, China, 2011, pp. 1-4, doi: 10.1109/ICEBEG.2011.5882035.
Maya BacacheāBeauvallet, Francis Bloch, (2017) Special issue on taxation in the digital economy, Journal of Public Economic Theory, 10.1111/jpet.12285, 20, 1, (5-8),
OECD (2015). Addressing the Tax Challenges of the Digital Economy, Action 1 (2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project), OECD Publishing, Paris. Available at: http://dx.doi.org/10.1787/9789264241046-en
Omar, A., T. Ramayah, L.B. Lin, O. Mohamad and M. Marimuthu, (2011). Determining factors for the usage of web-based marketing applications among small medium enterprises (SMEs) in Malaysia. Journal of Marketing Development and Competitiveness, 5(2): 70–86
Sidik, M.H.J (2018) The Impact of Online Business on Malaysian Taxation, International Journal of Engineering and Technology 4 (7.29), 53-55
Turban, E., King, D., Lee, J. K., Liang, T. P., and Turban, D. C. (2015). Electronic Commerce: A Managerial and Social Networks Perspective. Springer Texts in Business and Economics (Eighth, Vol. 102). New York: Springer International Publishing.
Yeo, A. A., Lim, T. C., and Azhar, Z. (2019). Exploring Malaysian E-Commerce Taxation: A Qualitative Insight of Online Businesses. Journal of Contemporary Issues and Thought, 9, 75-85. https://doi.org/10.37134/jcit.vol9.8.2019
Zainal, N. F. and Mat Udin, N. (2015) The impacts and challenges of electronic commerce on taxation.: International Conference on E-Commerce (ICoEC) 2015, 20-22 Oktober 2015, Kuching, Sarawak, Malaysia.