Intention to use MyTax application system among active taxpayer in Johor Bahru, Johor

MyTax Application System is a system introduced by LHDNM for the use of taxpayers to conduct taxation through an electronic platform. The use of MyTax Application System is a step to replace manual taxation in Malaysia. The main objective of this study is to investigate determining factors influencing intention to use MyTax Application System among active taxpayers in Johor Bahru, Johor. To achieve this goal, a survey method is used. Taxpayers who are in Johor Bahru, Johor have been selected as respondents for this study. The study was conducted using a self-administered questionnaire. Opinions from 297 respondents were used to analyse taxpayers' perceptions of the MyTax Application System. Multiple regression analysis was used to investigate the relationship between independent and dependent variables and to examine the most significant factor(s) influencing taxpayer's intention to use MyTax Application System in Johor Bahru, Johor. The study found that perceived Usefulness (PU), perceived ease of use (PEOU), perceived credibility, social influence, facilitating condition and age have a positive relationship with the intention to use MyTax Application System. However, the study also found out that age does not have significant influence with the intention to use MyTax Application System. Therefore, the study recommends that the government should ensure that the MyTax Application System is user friendly and easily navigable and that it should make sure the objective of MyTax Application System is achieved.