Determinants of stamps assessment and payment system (stamps) online payment usage among Kuala Lumpur branch duty payers

Stamps Assessment and Payment System (STAMPS) service is one of online service offered by Inland Revenue Board of Malaysia (IRBM) to duty payers who have STAMPS ID. This system enables duty payers to check stamp duty assessment and payment transaction records via internet. However, the number of user’s payment is still low compare to the number of STAMPS users. This study attempts to identify the determinants of STAMPS online payment usage among Kuala Lumpur Branch duty payers. The research design adopted the Diffusion of Innovations (DOI) Theory. Data were collected from 86 duty payers who attended the stamp duty counter of Kuala Lumpur Branch using a wellstructured
questionnaire. Regression analysis was used to identify the influence of duty payer construct on factors that may affect the usage of the duty payer of Kuala Lumpur Branch to use the STAMPS online payment method. Findings revealed that relative advantage and compatibility are significant relationship towards the duty payers’ intention to use STAMPS online payment. Compatibility is the most significant determinant among the rest, while complexity is found not to have significant influenced on intention to use STAMPS online payment.The findings of this study could be used by IRBM to understand the behaviour of the targeted user of STAMPS. By understanding the factors, IRBM can plan the right strategy to promote the STAMPS by the users which in return will be beneficial in time and cost savings. It can also be useful to other government agencies that provide online services to employers. This study adds to current literature on intention to use technology from the organisation perspective.