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Determinants of behavioral intention to use tax e-lejar service among salaried group of taxpayer in Kuala Lumpur

Mohd Azuan, Ahmad Bani (2016) Determinants of behavioral intention to use tax e-lejar service among salaried group of taxpayer in Kuala Lumpur. Masters thesis, Universiti Utara Malaysia.

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Abstract

This study is an attempt to investigate taxpayer’s perception and intention to use Inland Revenue Board of Malaysia’s online service known as tax e-LEJAR. Tax e-LEJAR is an online system where taxpayers can check their tax transaction records via internet. The data are collected from a sample of 198 individual salaried group of taxpayers from IRBM, Kuala Lumpur Bandar Branch using a structured questionnnaire. Analysis of data was using multiple regression. Technology Acceptance Model (TAM) is used for this study in determining taxpayers’ acceptance of tax e-LEJAR service. This study revealed that overall perception towards this system is positive with perceived usefulness is the most significant determinant of the behavioural intention to use tax e-LEJAR service. Perceived ease of use although not directly influenced behavioural intention to use but it is the most significant variable that influenced taxpayer’s attitude towards usage of tax e-LEJAR. The effect of perceived ease of use is also significant in perceived usefulness of tax e-LEJAR.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Tax e-LEJAR, Technology Acceptance Model (TAM), Behavioral intention
Subjects: H Social Sciences > HJ Public Finance > HJ4771.6 Income Tax. Tax Returns.
Divisions: Othman Yeop Abdullah Graduate School of Business
Depositing User: Mr. Badrulsaman Hamid
Date Deposited: 24 May 2018 00:35
Last Modified: 24 May 2018 00:35
URI: http://etd.uum.edu.my/id/eprint/6751

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