Factors influencing continued use of MyTax among individual taxpayers in Malaysia

Across the globe, including in Malaysia, governments have invested substantial funds towards enhancing electronic government services, particularly in tax management systems, to streamline administrative processes. However, despite the significant financial commitments made to develop these e-govern...

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Bibliographic Details
Main Author: Thuwabatus Thuwaibah, Hesan
Format: Thesis
Language:eng
eng
Published: 2024
Subjects:
Online Access:https://etd.uum.edu.my/11408/1/s831494_01.pdf
https://etd.uum.edu.my/11408/2/s831494_02.pdf
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Summary:Across the globe, including in Malaysia, governments have invested substantial funds towards enhancing electronic government services, particularly in tax management systems, to streamline administrative processes. However, despite the significant financial commitments made to develop these e-government services, there remains a considerable preference among individuals to resort to counter-based services for resolving their tax-related matters. In this context, it is imperative to investigate factors determining the continuous use of MyTax as enhanced and continuance use of MyTax could lead to reduced operational and management costs, indicating higher voluntary compliance among taxpayers. By identifying strengths and weaknesses in MyTax, the Inland Revenue Board of Malaysia (IRBM) can implement strategies to enhance its e-service quality and competitiveness. The data collection method uses Google Forms distributed to 384 randomly selected individuals, with 351 respondents providing feedback, resulting in 344 effective responses. This study used the Theory of Updated Information System Success Model (TUISSM) to examine the continuous use of MyTax. As such, this research aims to investigate the influence of system quality, information quality, service quality, and user satisfaction on enhancing the continued use of MyTax. The study found that system quality, information quality, service quality, and user satisfaction significantly and positively influence the continuance of MyTax. Therefore, the results of this study suggest that the full benefits and success of MyTax cannot be achieved without sustained usage. An e-government service can be deemed successful when many users progress beyond initial adoption to utilise the e-services continuously. These findings underscore the potential benefits of MyTax, encouraging the academic community, policymakers, and tax authorities in Malaysia to promote its usage further. However, these findings should not be generalised, as further research is crucial to evaluate the effectiveness and MyTax usage among taxpayers, particularly in rural areas with limited internet access or lower IT proficiency