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

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.