However, without planning, tourism can create unexpected and unwanted impacts. Tourism is also a new type of business in many countries, especially in some developing countries. For countries that do not have much experience in tourism development, planning can provide the necessary guidance for its development, while for countries that already have experience, planning is necessary to maintain this sector and improve its future profitability. The Malaysian government has adopted several policies and campaigns in its initial phase of developing tourism in the country. It can be defined as a way of implementing tourism planning, policy and development to ensure that benefits are distributed among stakeholders and that tourism resources are managed to achieve optimal benefits for all Malaysians. The impetus for tourism development in Malaysia began from the 1970s, undertaken by the federal government as stated in the New Economic Policy (1970) in accordance with The National Tourism Policy aims to develop the tourism industry in a sustainable manner and to maximize its potential as a primary and new growth sector generating substantial economic activity and employment for Malaysians. In the 1980s, the tourism industry received more attention from the government, in 1987 the Ministry of Culture, Arts and Tourism (MOCAT) was established by the government, with the aim of expanding and diversifying the base tourism and to reduce the country's dependence on a narrow range of activities and markets (Marzuki A., 2010). In 1992, the government created the Malaysia Tourism Promotion Board (MTPB) or Tourism Malaysia, which currently comes under the Ministry of Tourism. MTPB has several roles and responsibilities in order to implement tourism ...... middle of the document ......aysiaThe economic benefits of the tourism industry normally focus on indirect impacts that change sales, income and l employment in a region resulting from tourism activity (Daniel J.Stynes, 1999). In Malaysia, tourism is the main source and largest economic contributor to the country. Tourism has the potential to contribute to sales, profits, employment and tax revenues, and is the most important reason why the government is attempting to support and stimulate tourism development. Currently, tourism industries become increasingly essential to Malaysia's economic development and contribute greatly to the country's income and growth. It can also become an aspiring foreign tourist center. According to WTO (2012), Malaysia was ranked as the top ten tourist destinations in the world, while within the ASEAN region Malaysia was ranked first as a leading country in international tourism arrivals (WTO, 2013).