Predicting taxpayers' intentions of adopting electronic tax-filing (e-filing) / Erlina Mohsin

• Main Author: Mohsin, Erlina
• Format: Student Project
• Language: English
• Published: 2014
• Subjects: Revenue. Taxation. Internal revenue; Tax collection. Taxpayer compliance
• Online Access: https://ir.uitm.edu.my/id/eprint/81243/1/81243.pdf; https://ir.uitm.edu.my/id/eprint/81243/
• Institution: Universiti Teknologi Mara

E-filing has been promoting an Internet tax filing as part of government services initiative. Starting in year 2006, Malaysia Inland Revenue Board (IRBM) are provided with the option to choose their tax filing method either in the way of manual tax filing method or e-filing method to Malaysia' citizen. The main objective of this research is to examine the factors that influence the intention to use e-filing. Data was collected through a survey conducted among Malaysian in Kuala Lumpur and Selangor. The results indicate that effort expectancy, performance expectancy, perceived risk, personal innovativeness web self efficacy and social influences are significant in influencing the intention to use e-filing. The limitations of the study are barriers of respondents and availability of data and information. There are several methods used in order to analyze this data such as validity and reliability, descriptive, correlation coefficient and multiple regressions. Lastly, some suggestions for future research are also explained at the end of this report.