Factors Influencing Intention To Use Tax E-Filing Systems: A Study On Taxpayers In West Malaysia

In recent years, Malaysian government has increasingly benefited from information technology to enhance their services, known as electronic government (e-government). However, despite considerable investment in e-government initiatives, citizens‟ adoption rate is still low. Tax e-filing system is on...

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Main Author: Mayeh, Moein
Format: Thesis
Language:English
Published: 2013
Subjects:
Online Access:http://eprints.usm.my/46159/1/Moein%20Mayeh24.pdf
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spelling my-usm-ep.461592020-02-11T01:47:51Z Factors Influencing Intention To Use Tax E-Filing Systems: A Study On Taxpayers In West Malaysia 2013-08 Mayeh, Moein T Technology (General) In recent years, Malaysian government has increasingly benefited from information technology to enhance their services, known as electronic government (e-government). However, despite considerable investment in e-government initiatives, citizens‟ adoption rate is still low. Tax e-filing system is one of the critical e-government services, which assist taxpayers in filing their tax returns electronically each year since 2006. Since citizens‟ acceptance of tax e-filing system plays an important role in the success of this system, there is a need to understand the factors that predict the users‟ intention to use tax e-filing system. This study, conducted a survey among taxpayers in Malaysia, aims to investigate the relationships between perceived security, perceived privacy, perceived service quality, e-trust, environmental friendliness, and facilitating conditions with the original constructs of combined Technology Acceptance Model-Theory of Planned behavior (Combined TAM-TPB). A total of 290 responses from five major states in Malaysia were analyzed in Smart PLS using Structural Equation Modeling (SEM). The results support all the hypotheses developed except the relationship between perceived usefulness and attitude. Attitude is also examined as a mediator for the relationships between environmental friendliness, e-trust, perceived usefulness and perceived ease of use with intention to use. Except for perceived usefulness and perceived ease of use, attitude is shown to be a mediator for all aforementioned relationships. 2013-08 Thesis http://eprints.usm.my/46159/ http://eprints.usm.my/46159/1/Moein%20Mayeh24.pdf application/pdf en public masters Universiti Sains Malaysia Pusat IPv6 Termaju Negara
institution Universiti Sains Malaysia
collection USM Institutional Repository
language English
topic T Technology (General)
spellingShingle T Technology (General)
Mayeh, Moein
Factors Influencing Intention To Use Tax E-Filing Systems: A Study On Taxpayers In West Malaysia
description In recent years, Malaysian government has increasingly benefited from information technology to enhance their services, known as electronic government (e-government). However, despite considerable investment in e-government initiatives, citizens‟ adoption rate is still low. Tax e-filing system is one of the critical e-government services, which assist taxpayers in filing their tax returns electronically each year since 2006. Since citizens‟ acceptance of tax e-filing system plays an important role in the success of this system, there is a need to understand the factors that predict the users‟ intention to use tax e-filing system. This study, conducted a survey among taxpayers in Malaysia, aims to investigate the relationships between perceived security, perceived privacy, perceived service quality, e-trust, environmental friendliness, and facilitating conditions with the original constructs of combined Technology Acceptance Model-Theory of Planned behavior (Combined TAM-TPB). A total of 290 responses from five major states in Malaysia were analyzed in Smart PLS using Structural Equation Modeling (SEM). The results support all the hypotheses developed except the relationship between perceived usefulness and attitude. Attitude is also examined as a mediator for the relationships between environmental friendliness, e-trust, perceived usefulness and perceived ease of use with intention to use. Except for perceived usefulness and perceived ease of use, attitude is shown to be a mediator for all aforementioned relationships.
format Thesis
qualification_level Master's degree
author Mayeh, Moein
author_facet Mayeh, Moein
author_sort Mayeh, Moein
title Factors Influencing Intention To Use Tax E-Filing Systems: A Study On Taxpayers In West Malaysia
title_short Factors Influencing Intention To Use Tax E-Filing Systems: A Study On Taxpayers In West Malaysia
title_full Factors Influencing Intention To Use Tax E-Filing Systems: A Study On Taxpayers In West Malaysia
title_fullStr Factors Influencing Intention To Use Tax E-Filing Systems: A Study On Taxpayers In West Malaysia
title_full_unstemmed Factors Influencing Intention To Use Tax E-Filing Systems: A Study On Taxpayers In West Malaysia
title_sort factors influencing intention to use tax e-filing systems: a study on taxpayers in west malaysia
granting_institution Universiti Sains Malaysia
granting_department Pusat IPv6 Termaju Negara
publishDate 2013
url http://eprints.usm.my/46159/1/Moein%20Mayeh24.pdf
_version_ 1747821623046569984