摘要:Tourism is a potential matter in social, environmental and economic levels of government agendas. Tourism is a mentionable earning industry of Malaysia. About 24.7 million tourist arrivals in Malaysia in 2011 and receipts RM 58.3 billion from this sector. Malaysian government has played a significant role in instituting legal and institutional framework for ensuring sustainable tourism. The present study discusses the tourism enhancement initiatives in development plans of Malaysia. The paper discusses Ninth Malaysia Plan and Tenth Malaysia Plan, Economic Transformation Program (ETP), National Tourism Policy (NTP), National Physical Plan (NPP), and Local Agenda 21 (LA 21) to discover tourism development perspective in Malaysia. The study reveals that foreign tourists arrival and tourist expenditure on the basis of per capita and per diem is increasing year by year. Tourism development is one of the key element for each development plans in Malaysia. Government has been giving special emphasize on the tourism sector during the each plan period. The government adopts and formulates various laws and regulations to ensure sustainable tourism development as well as implement necessary policies. Finally, Malaysia has targeted to capture a place within the top 10 countries in the world in terms of international tourist arrivals through various development plans.