does tax plays an important role among e-commerce businesses in 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.