UUM Electronic Theses and Dissertation
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Individual taxpayers’ continuous intention toward using e-filing system in Malaysia

Radhi, Abu Bakar (2021) Individual taxpayers’ continuous intention toward using e-filing system in Malaysia. Doctoral thesis, Universiti Utara Malaysia.

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The successful adoption of new technologies helps governments achieve efficiency in their implementation and delivery of public services to the citizens. As one of the MSC Malaysia Flagship Applications, the Online Tax System or e-filing has gained its popularity since it was launched in 2006. However, the current trend shows that the percentage of taxpayers using e-filing has been decreasing in the past 5 years. Earlier empirical research on e-filing usage examined the factors that affect the behavioral intention to use e-filing, not the actual behavior. The objective of this research was to fill the gap by studying the causes that affect the continuous intention to use the e-filing system. The quantitative research was applied in this study, and individual taxpayers in Malaysia were selected. The integrated model of technology acceptance of the De Lone & McLean IS Success Model, the Technology Acceptance Model, the Theory of Planned Behavior, and a structured questionnaire survey were used to collect data from the respondents. The results of this research were obtained via convenience sampling of 406 respondents. The Structural Equation Modeling (SEM) was applied as the statistical technique and analysis of data was conducted using the Smart PLS3. The outcomes are in line with the technology acceptance theories that recommend that system quality, information quality, trust, technology knowledge and attitude factors were precarious to the determinants of the continuous intention to use e-filing system. The results will provide direction for government organizations that are involved with the delivery of e-services, to be aware of the factors that contribute towards the future maintenance of the e-government services. In addition, the results have significant implications for the system designers and policy-makers to identify the key quality criteria for the e-filing website that are valued by citizens and making the service successful.

Item Type: Thesis (Doctoral)
Supervisor : Melan, Mustakim
Item ID: 10231
Uncontrolled Keywords: e-filing, information system, technology acceptance, individual taxpayer, continuous intention to use
Subjects: T Technology > T Technology (General) > T58.6-58.62 Management information systems
H Social Sciences > HJ Public Finance > HJ4771.6 Income Tax. Tax Returns.
Divisions: School of Technology Management & Logistics
Date Deposited: 16 Jan 2023 03:59
Last Modified: 16 Jan 2023 03:59
Department: School of Technology Management & Logistics
Name: Melan, Mustakim
URI: https://etd.uum.edu.my/id/eprint/10231

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