Factors influencing e-filing usage among malaysian taxpayers: does tax knowledge matters?

The present study investigates whether tax knowledge influences the level of intention of individual taxpayers to use E-filing after four years of its implementation (2006 to 2009) in Malaysia. The study examines factors that might influence taxpayers’ level of intention to use E-filing based upon...

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Main Authors:	Affiza Mohd Tallaha, Zaleha Abdul Shukor, Norul Syuhada Abu Hassan
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2014
Online Access:	http://journalarticle.ukm.my/7570/ http://journalarticle.ukm.my/7570/ http://journalarticle.ukm.my/7570/1/7121-18223-1-SM.pdf

id	ukm-7570
recordtype	eprints
spelling	ukm-75702016-12-14T06:44:30Z http://journalarticle.ukm.my/7570/ Factors influencing e-filing usage among malaysian taxpayers: does tax knowledge matters? Affiza Mohd Tallaha, Zaleha Abdul Shukor, Norul Syuhada Abu Hassan, The present study investigates whether tax knowledge influences the level of intention of individual taxpayers to use E-filing after four years of its implementation (2006 to 2009) in Malaysia. The study examines factors that might influence taxpayers’ level of intention to use E-filing based upon the theoretical framework of technology acceptance model (TAM); the theory of planned behavior (TPB); and the concept of tax knowledge. The survey was conducted on 228 individual taxpayers within the city of Kuala Lumpur in 2011 and shows that respondents have a high level of intention to use E-filing (4.34 out of 5). Empirical findings show that perceived usefulness, perceived ease of use and perceived subjective norms are positively associated, but perception on behavioral control and tax knowledge are not significantly associated with taxpayers’ intention to use E-filing. Since the Inland Revenue Board Malaysia (IRBM) is currently promoting the use of E-filing, the results may assist the IRBM to plan a more effective strategy of promoting E-filing usage among individual taxpayers in Malaysia. Penerbit Universiti Kebangsaan Malaysia 2014 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/7570/1/7121-18223-1-SM.pdf Affiza Mohd Tallaha, and Zaleha Abdul Shukor, and Norul Syuhada Abu Hassan, (2014) Factors influencing e-filing usage among malaysian taxpayers: does tax knowledge matters? Jurnal Pengurusan, 40 . pp. 91-101. ISSN 0127-2713 http://ejournal.ukm.my/pengurusan/index
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	The present study investigates whether tax knowledge influences the level of intention of individual taxpayers to use E-filing after four years of its implementation (2006 to 2009) in Malaysia. The study examines factors that might influence taxpayers’ level of intention to use E-filing based upon the theoretical framework of technology acceptance model (TAM); the theory of planned behavior (TPB); and the concept of tax knowledge. The survey was conducted on 228 individual taxpayers within the city of Kuala Lumpur in 2011 and shows that respondents have a high level of intention to use E-filing (4.34 out of 5). Empirical findings show that perceived usefulness, perceived ease of use and perceived subjective norms are positively associated, but perception on behavioral control and tax knowledge are not significantly associated with taxpayers’ intention to use E-filing. Since the Inland Revenue Board Malaysia (IRBM) is currently promoting the use of E-filing, the results may assist the IRBM to plan a more effective strategy of promoting E-filing usage among individual taxpayers in Malaysia.
format	Article
author	Affiza Mohd Tallaha, Zaleha Abdul Shukor, Norul Syuhada Abu Hassan,
spellingShingle	Affiza Mohd Tallaha, Zaleha Abdul Shukor, Norul Syuhada Abu Hassan, Factors influencing e-filing usage among malaysian taxpayers: does tax knowledge matters?
author_facet	Affiza Mohd Tallaha, Zaleha Abdul Shukor, Norul Syuhada Abu Hassan,
author_sort	Affiza Mohd Tallaha,
title	Factors influencing e-filing usage among malaysian taxpayers: does tax knowledge matters?
title_short	Factors influencing e-filing usage among malaysian taxpayers: does tax knowledge matters?
title_full	Factors influencing e-filing usage among malaysian taxpayers: does tax knowledge matters?
title_fullStr	Factors influencing e-filing usage among malaysian taxpayers: does tax knowledge matters?
title_full_unstemmed	Factors influencing e-filing usage among malaysian taxpayers: does tax knowledge matters?
title_sort	factors influencing e-filing usage among malaysian taxpayers: does tax knowledge matters?
publisher	Penerbit Universiti Kebangsaan Malaysia
publishDate	2014
url	http://journalarticle.ukm.my/7570/ http://journalarticle.ukm.my/7570/ http://journalarticle.ukm.my/7570/1/7121-18223-1-SM.pdf
first_indexed	2023-09-18T19:50:03Z
last_indexed	2023-09-18T19:50:03Z
_version_	1777406158751924224

Factors influencing e-filing usage among malaysian taxpayers: does tax knowledge matters?

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