Contributing factors to the e-filing acceptance among salaried taxpayers

Inland Revenue Board of Malaysia (IRBM) has made tremendous effort in campaigning tax filing through electronic filing system (e-filing). However after more than 10 years of e-filing implementation, there are still significance number of taxpayers who insisted to file their tax form manually. This situation hinders the IRBM to achieve its target towards 100 percent e-filing users. This is proven when 12% from the whole tax submission in 2016 was submitted using manual tax form. Although the number of non e-filers keeps decreasing from year to year, it should be investigated to assist IRBM in achieving its target. Therefore, this study aimed to investigate the impact of people, process and technology factors towards the e-filing acceptance among salaried taxpayers in Klang Valley areas. From 200 survey forms, 124 were returned (62%) and 109 forms (55%) were valid for further analysis. Using regression analysis, results indicate that only people factor has significant relationship whereas
process and technology factors have no relationship towards e-filing acceptance. Since IRBM aim to improve e-filing performances, this result may assist IRBM to make strategic plan and corrective action to serve better services to Malaysia taxpayers especially on people factor. This research is also imperative since e-filing can encourage voluntary compliance.