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Continuance intention of e-government service: A study of tax e-filing system in Malaysia

Punitha, Chandra (2017) Continuance intention of e-government service: A study of tax e-filing system in Malaysia. PhD. thesis, Universiti Utara Malaysia.

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Abstract

Governments in every country including Malaysia have spent huge amount of money for the development of electronic government services generally and specifically in tax e-filing system to ease the government services. Despite increases in investments and expenses in the development of e-government services and considering low level usage of this service compared to its availability is an important issue to be considered. At this vein, investigating the continuance intention of tax e-filing system is important, as the more citizens continuously use the tax e-filing system, the more operation and management cost could be reduced, to achieve target of usage by taxpayers in near future and for the success of this system. As such, aim of this research is to investigate the influence of trust, perceived system quality and perceived information quality on continuance intention of tax e-filing system among taxpayers in Malaysia. The results of this study were obtained from 425 taxpayers in Malaysia by using the Structural Equation Modelling (SEM) AMOS. Overall, most of the hypotheses developed were supported with the acceptable beta value between 2.857 to 12.453. The study found that perceived usefulness, trust, perceived system quality and satisfaction have significant positive influence on continuance intention of tax e-filing system, while, perceived information quality has insignificant influence on continuance intention of tax e-filing system. On other hand, trust, perceived system quality and confirmation have significant influence on satisfaction. Additionally, satisfaction was found mediates the relationship between trust and continuance intention, and perceived system quality and continuance intention. Hence, the finding of this study imply that full benefits and success of the e-filing system cannot be realized without continued usage as an e-government service can be considered success if a significant number of users move beyond the initial adoption and use the e-government services on a continual basis.

Item Type: Thesis (PhD.)
Uncontrolled Keywords: e-government, e-filing, continuance intention, trust, system quality
Subjects: H Social Sciences > HV Social Pathology. Social and Public Welfare
Divisions: College of Business (COB)
Depositing User: Mr. Badrulsaman Hamid
Date Deposited: 23 Apr 2018 08:36
Last Modified: 23 Apr 2018 08:36
URI: http://etd.uum.edu.my/id/eprint/6686

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