There is no denying that electronic commerce has brought many benefits to consumers. In the competitive market, capturing the benefit that customers perceived will be the best way for the sustainability of online businesses. However, in the context of increasing human life quality, re-examining the beneficial dimensions of electronic commerce (e-commerce) is a necessity. This study aims to develop and validate a perceived benefit scale of e-commerce concerning the mental viewpoint. The qualitative research and quantitative research method are used according to the development and validation procedure proposed by Churchill in 1979. The research result indicates that the perceived mental benefit of online shopping is in the second-order concept of four dimensions, including perceived shopping enjoyment, perceived social interaction, perceived discreet shopping, and perceived control. Some research and managerial implications are proposed.