Determinants of behavioral intention to use employer e-filing system among registered employer (other than company) in the Klang Valley

Technology has been known as a strategic medium for being competitive among firms and able to boost company’s performance. The Inland Revenue Board of Malaysia (IRBM), which is responsible for collecting taxes, employs technology to perform its duties in order to streamline the filing of tax returns and optimize the amount of tax revenue collected. E-filing is one of the technology projects that have been introduced to the taxpayers with the aim to increase the efficiency and ease of government services to the taxpayers. Unfortunately, most employers (other than company) found it difficult to adapt to these changes. Existing models of technology adoption have not provided sufficient insights on factors that could influence the successful adoption of employer e-filing system among employers (other than company) in the Klang Valley. Thus, this study aims to explore the level of using employer e-filing system among employers (other than company) and determine behavioural intention to use employer e-filing system among registered employers (other than company) in the Klang Valley. This study employed primary data and the mean score of each variable to gain the level adoption of e-filing system among registered employers (other than company) in the Klang Valley. In addition, the Unified Theory of Acceptance and Use of Technology (UTAUT) (Venkatesh, Morris, Davis, & Davis, 2003) is adopted in this study to determine the relationship between identified factors and behavioural intention to use employer e-filing system among employers (other than company) in the Klang Valley through the survey method with 347 completed questionnaires returned. The Statistical Package for the Social Science (SPSS) version 23 has been used to analyse the data to fulfill the objectives of this study. The results of the study show that the factors that determine the acceptance of the employer's e-filing system among registered employers (other than company) in the Klang Valley are performance expectations, social influence, trust in the system, and risk perception. The findings show that greater efforts should be made to strengthen the employer e-filing system's security features since the concerned are about data security in managing employees' confidential information.