A Study of Taxpayers’ Intention in Using E-Filing System: A Case in Labuan F.T s

Abstract

This study used the Technology Acceptance Model (TAM) to examine taxpayers' intention in using e-Filing system. Data are collected from three higher learning institutions' staffs particularly in Labuan F.T. The purpose of this study is to determine the relationship between taxpayers' intention to use e-Filing towards attitude, perceived usefulness, perceived ease of use, information system quality, information quality and perceived credibility of the system. Further, this study also examines critical determinant (attitude, perceived usefulness, perceived ease of use, information system quality, information quality and perceived credibility of the system) in TAM that influence most taxpayers' intention. This study has replicated few methods from previous studies. i.e (Davis., et al. (1989), DeLone and Mclean (1992), Wang.,Y.S. (2002) and Chang., I.C., et.al. (2005)). This study is analyzed with reliability analysis, correlation analysis and Standardized Regression Weight (using Structural Equation Modelling). The result confirms a strong relationship between TAM determinants and taxpayers' intention. Consequently, this paper will assist Inland Revenue Board (IRB) to improve their Internet e-Filing system. This in turn, will be useful for them to educate Malaysian taxpayers in order to improve their attitude using e-Filing as their mode to file tax return undoubtedly.

Tax Payers’ Attitudes and Demographic Analysis of SMEs Operators in River and Akwa-Iboms States – Nigeria

“…This finding corroborates Ilias, Razak and Yasoa (2009) who opined thatthe educational background of taxpayers play important role in encouraging favourable tax attitudes. The study also supports Kassipillai (2003) also added that there is a positive relationship between taxpayer's educational level and voluntary tax compliance.…”

Understanding the Effect of Demographic and Personality Traits on the E-Filing Continuance Usage Intention in Malaysia

“…The study has examined the relationships between demographic factors such as age, gender, income, education and ethnicity, together with the Big Five personality traits of agreeableness, conscientiousness, extraversion, neuroticism and openness, on e-filing continuance usage intention. Prior research on e-government in Malaysia has focused mainly on the factors influencing e-government acceptance (Anuar and Othman, 2010; Azmi and Bee, 2010; Azmi and Kamarulzaman, 2010; Farouk and Khalid, 2005; Hussein et al, 2010; Ilias et al, 2008; Suki and Ramayah, 2010), satisfaction (Goh et al, 2012; Islam et al, 2012) and organizational factors (Hussein et al, 2007), while little attention has been paid towards understanding the individual differences in influencing the acceptance. Recent papers have suggested that individual differences and digital divide have a significant effect on the adoption and use of e-government technologies (Belanger and Carter, 2008; Venkatesh et al, 2013).…”

“…The number of tax return form submissions increased further to 1,800,000 and 2,100,000 in 2011 and 2012 respectively ( New Straits Times , 2012). E-filing services serve measurable benefits to both taxpayers and the IRBM in terms of convenience, time saving, accuracy, security, cost effectiveness, reduced processing time and increase in productivity and efficiency (Azmi and Bee, 2010; Azmi and Kamarulzaman, 2010; Ibrahim and Pope, 2011; Ilias et al, 2008; Ramayah et al, 2008). Unfortunately, as a result of digital divide, all the taxpayers may not be able to realize these benefits.…”

An Examination of Tax E-Filing Acceptance in Sarawak Applying UTAUT

“…The original UTAUT attempted to explain how individual differences influence technology use by including demographic items as moderators. However, most technology acceptance studies (Ambali, 2009;Ilias et al, 2008;Lu et al, 2010;Mamta, 2012;Ojha et al, 2009;Ozgen & Turan, 2007;Sharma et al, 2011) only tested the four original UTAUT independent variables towards behavioural intention, not the actual behaviour. This may be due to the strength of the variables themselves, which can predict behavioural intention.…”