Individual taxpayers’ continuous intention toward using e-filing system in Malaysia

The successful adoption of new technologies helps governments achieve efficiency in their implementation and delivery of public services to the citizens. As one of the MSC Malaysia Flagship Applications, the Online Tax System or e-filing has gained its popularity since it was launched in 2006. Howev...

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Main Author: Radhi, Abu Bakar
Format: Thesis
Language:eng
eng
eng
Published: 2021
Subjects:
Online Access:https://etd.uum.edu.my/10231/1/permission%20to%20deposit-not%20allow-901264.pdf
https://etd.uum.edu.my/10231/2/s901264_01.pdf
https://etd.uum.edu.my/10231/3/s901264_02.pdf
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spelling my-uum-etd.102312023-01-16T03:59:19Z Individual taxpayers’ continuous intention toward using e-filing system in Malaysia 2021 Radhi, Abu Bakar Melan, Mustakim School of Technology Management & Logistics School of Technology Management & Logistics T58.6-58.62 Management information systems HJ4771.6 Income Tax. Tax Returns. The successful adoption of new technologies helps governments achieve efficiency in their implementation and delivery of public services to the citizens. As one of the MSC Malaysia Flagship Applications, the Online Tax System or e-filing has gained its popularity since it was launched in 2006. However, the current trend shows that the percentage of taxpayers using e-filing has been decreasing in the past 5 years. Earlier empirical research on e-filing usage examined the factors that affect the behavioral intention to use e-filing, not the actual behavior. The objective of this research was to fill the gap by studying the causes that affect the continuous intention to use the e-filing system. The quantitative research was applied in this study, and individual taxpayers in Malaysia were selected. The integrated model of technology acceptance of the De Lone & McLean IS Success Model, the Technology Acceptance Model, the Theory of Planned Behavior, and a structured questionnaire survey were used to collect data from the respondents. The results of this research were obtained via convenience sampling of 406 respondents. The Structural Equation Modeling (SEM) was applied as the statistical technique and analysis of data was conducted using the Smart PLS3. The outcomes are in line with the technology acceptance theories that recommend that system quality, information quality, trust, technology knowledge and attitude factors were precarious to the determinants of the continuous intention to use e-filing system. The results will provide direction for government organizations that are involved with the delivery of e-services, to be aware of the factors that contribute towards the future maintenance of the e-government services. In addition, the results have significant implications for the system designers and policy-makers to identify the key quality criteria for the e-filing website that are valued by citizens and making the service successful. 2021 Thesis https://etd.uum.edu.my/10231/ https://etd.uum.edu.my/10231/1/permission%20to%20deposit-not%20allow-901264.pdf text eng staffonly https://etd.uum.edu.my/10231/2/s901264_01.pdf text eng staffonly https://etd.uum.edu.my/10231/3/s901264_02.pdf text eng staffonly other doctoral Universiti Utara Malaysia
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
eng
advisor Melan, Mustakim
topic T58.6-58.62 Management information systems
T58.6-58.62 Management information systems
spellingShingle T58.6-58.62 Management information systems
T58.6-58.62 Management information systems
Radhi, Abu Bakar
Individual taxpayers’ continuous intention toward using e-filing system in Malaysia
description The successful adoption of new technologies helps governments achieve efficiency in their implementation and delivery of public services to the citizens. As one of the MSC Malaysia Flagship Applications, the Online Tax System or e-filing has gained its popularity since it was launched in 2006. However, the current trend shows that the percentage of taxpayers using e-filing has been decreasing in the past 5 years. Earlier empirical research on e-filing usage examined the factors that affect the behavioral intention to use e-filing, not the actual behavior. The objective of this research was to fill the gap by studying the causes that affect the continuous intention to use the e-filing system. The quantitative research was applied in this study, and individual taxpayers in Malaysia were selected. The integrated model of technology acceptance of the De Lone & McLean IS Success Model, the Technology Acceptance Model, the Theory of Planned Behavior, and a structured questionnaire survey were used to collect data from the respondents. The results of this research were obtained via convenience sampling of 406 respondents. The Structural Equation Modeling (SEM) was applied as the statistical technique and analysis of data was conducted using the Smart PLS3. The outcomes are in line with the technology acceptance theories that recommend that system quality, information quality, trust, technology knowledge and attitude factors were precarious to the determinants of the continuous intention to use e-filing system. The results will provide direction for government organizations that are involved with the delivery of e-services, to be aware of the factors that contribute towards the future maintenance of the e-government services. In addition, the results have significant implications for the system designers and policy-makers to identify the key quality criteria for the e-filing website that are valued by citizens and making the service successful.
format Thesis
qualification_name other
qualification_level Doctorate
author Radhi, Abu Bakar
author_facet Radhi, Abu Bakar
author_sort Radhi, Abu Bakar
title Individual taxpayers’ continuous intention toward using e-filing system in Malaysia
title_short Individual taxpayers’ continuous intention toward using e-filing system in Malaysia
title_full Individual taxpayers’ continuous intention toward using e-filing system in Malaysia
title_fullStr Individual taxpayers’ continuous intention toward using e-filing system in Malaysia
title_full_unstemmed Individual taxpayers’ continuous intention toward using e-filing system in Malaysia
title_sort individual taxpayers’ continuous intention toward using e-filing system in malaysia
granting_institution Universiti Utara Malaysia
granting_department School of Technology Management & Logistics
publishDate 2021
url https://etd.uum.edu.my/10231/1/permission%20to%20deposit-not%20allow-901264.pdf
https://etd.uum.edu.my/10231/2/s901264_01.pdf
https://etd.uum.edu.my/10231/3/s901264_02.pdf
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