Comparative Analysis of Information System Resources in E-Commerce Platforms Under LHDN E-Invoice Compliance (Malaysia)
List of Authors
Mohamad Alif Halifi Mohd Isa, Nurul Afifah Norazmi, Siti Nur Aida Azmi
Keyword
e-Invoice, MyInvois, information systems resources, e-commerce, Shopee, Lazada, TikTok Shop, Malaysia
Abstract
Industries including e-commerce sites, are required by Malaysia's e-invoicing roadmap (MyInvois) to provide machine-readable invoices that have been verified by government systems. In order to operationalize e-invoice issuance, validation, and archiving while complying to Lembaga Hasil Dalam Negeri (LHDN) regulations, this complementary case study examines how three major platforms—Shopee (primary focus), Lazada, and TikTok Shop—use information systems (IS) resources (infrastructure, middleware/APIs, data governance, and human capabilities). In order to (1) map the IS resource arrangements supporting e-invoicing, (2) evaluate benefits and operational gains, and (3) identify critical issues and mitigation strategies, the research synthesizes LHDN technical guidelines, platform developer and seller help documentation, practitioner guides, along with relevant secondary literature. The results indicate that while Lazada's reliable Enterprise Resource Planning (ERP)/back-end scalability (Malaysia Invoicing - Expenses and Costs - Alibaba Cloud Documentation Center, 2025) supports throughput but requires localized adapters; TikTok Shop's social commerce model leads to high engagement but relatively poorly developed invoice automation; and Shopee's centralized, API-first invoicing approach combined with seller onboarding and self-billing capabilities enables faster validation and greater reliability of information. The expense of middleware adoption, cybersecurity, legacy accounting compatibility, and various seller preparedness are some of the primary challenges. In order to speed up compliance adoption, the report concludes with practical suggestions: modular API microservices, seller enablement toolkits, strong validation/enrichment layers, and focused SME support.