Factors influencing behavioral intention to use tax e-lejar service among salaried taxpayers in Malaysia

Tax e-LEJAR service is one of online service offered by Inland Revenue Board of Malaysia (IRBM) to taxpayers who have e-FILING ID. This system enables taxpayers to check personal details and tax transaction records via internet. However, the number of users is still low compare to the number of e-FILING users. This study attempts to identify the determinants of behavioural intention to use tax e-LEJAR
among salaried taxpayers in Malaysia. The research design adopted the Unified Theory of Acceptance and Use of Technology (UTAUT) by adding another variable which is design characteristic. The data are collected from a sample of 231 individual salaried group taxpayers in Malaysia by using well-structured questionnaire. Regression analysis was used to identify the influence of individual construct on behavioural intention to use tax e-LEJAR service. Findings revealed that performance expectancy, effort expectancy, facilitating conditions and design characteristic are significantly influenced behavioural intention to use tax e-LEJAR. Effort expectancy is the most significant determinant among the rest, while social influence is found not to have significant influenced on behavioural intention to use tax e-LEJAR.