The acceptance of tax e-filing system among salaried taxpayers in Sarawak

The acceptance of tax e-filing system among salaried taxpayers in Sarawak

The Inland Revenue Board of Malaysia (IRBM) introduced electronic filing (e-filing) for tax returns in 2003 for corporate taxpayers and later in 2006, it was expanded to include individual taxpayers. This service is available for free. After more than 10 years of its implementation, the usage rate s...

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Main Author: Masriah, Alias
Format: Thesis
Language:eng
eng
Published: 2016
Subjects:
T58.5-58.64 Information technology
Online Access:https://etd.uum.edu.my/6602/1/s819511_01.pdf
https://etd.uum.edu.my/6602/2/s819511_02.pdf
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id my-uum-etd.6602
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Ibrahim, Idawati
topic T58.5-58.64 Information technology
T58.5-58.64 Information technology
spellingShingle T58.5-58.64 Information technology
T58.5-58.64 Information technology
Masriah, Alias
The acceptance of tax e-filing system among salaried taxpayers in Sarawak
description The Inland Revenue Board of Malaysia (IRBM) introduced electronic filing (e-filing) for tax returns in 2003 for corporate taxpayers and later in 2006, it was expanded to include individual taxpayers. This service is available for free. After more than 10 years of its implementation, the usage rate shows a positively increasing trends from year to year. This 10-year period should be adequate for the system to be accepted. However, a recent acceptance rate of the system shows only 52.21% salaried taxpayers have used e-filing for tax returns in Malaysia and accordingly Sarawak taxpayers with only 50.43%. This paper studies the salaried taxpayers‟ acceptance of the online system for filing their individual income tax returns, particularly in Sarawak, by using the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The aim of the study is to identify the relationship between performance expectancy, effort expectancy, social influence and facilitating conditions and the acceptance of tax e-filing system. Another objective is to determine the significant factor of tax e-filing system acceptance in Sarawak. To gather information, about 630 self-administered questionnaires were distributed to the respondents and the data was used to measure the relationship by using several analysis: T-Test, One-way Analysis of Variance (ANOVA), Pearson Correlation Coefficient and Multiple Regression. The findings show that performance expectancy, effort expectancy, facilitating conditions and social influence have a significant and positive relationship on behavioral intention in using tax e-filing system. Performance expectancy, facilitating conditions and social influence found as significant determinant in this study, whiles, effort expectancy were not significant. Since the IRBM is currently taking steps to enhance services delivery of the tax e-filing system, the results may assist the IRBM to plan a more effective strategy in term of designing the tax e-filing system to better serve salaried taxpayers in Malaysia.
format Thesis
qualification_name masters
qualification_level Master's degree
author Masriah, Alias
author_facet Masriah, Alias
author_sort Masriah, Alias
title The acceptance of tax e-filing system among salaried taxpayers in Sarawak
title_short The acceptance of tax e-filing system among salaried taxpayers in Sarawak
title_full The acceptance of tax e-filing system among salaried taxpayers in Sarawak
title_fullStr The acceptance of tax e-filing system among salaried taxpayers in Sarawak
title_full_unstemmed The acceptance of tax e-filing system among salaried taxpayers in Sarawak
title_sort acceptance of tax e-filing system among salaried taxpayers in sarawak
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2016
url https://etd.uum.edu.my/6602/1/s819511_01.pdf
https://etd.uum.edu.my/6602/2/s819511_02.pdf
_version_ 1747828102001590272
spelling my-uum-etd.66022021-04-06T06:22:28Z The acceptance of tax e-filing system among salaried taxpayers in Sarawak 2016 Masriah, Alias Ibrahim, Idawati Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business T58.5-58.64 Information technology HJ4771.6 Income Tax. Tax Returns. The Inland Revenue Board of Malaysia (IRBM) introduced electronic filing (e-filing) for tax returns in 2003 for corporate taxpayers and later in 2006, it was expanded to include individual taxpayers. This service is available for free. After more than 10 years of its implementation, the usage rate shows a positively increasing trends from year to year. This 10-year period should be adequate for the system to be accepted. However, a recent acceptance rate of the system shows only 52.21% salaried taxpayers have used e-filing for tax returns in Malaysia and accordingly Sarawak taxpayers with only 50.43%. This paper studies the salaried taxpayers‟ acceptance of the online system for filing their individual income tax returns, particularly in Sarawak, by using the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The aim of the study is to identify the relationship between performance expectancy, effort expectancy, social influence and facilitating conditions and the acceptance of tax e-filing system. Another objective is to determine the significant factor of tax e-filing system acceptance in Sarawak. To gather information, about 630 self-administered questionnaires were distributed to the respondents and the data was used to measure the relationship by using several analysis: T-Test, One-way Analysis of Variance (ANOVA), Pearson Correlation Coefficient and Multiple Regression. The findings show that performance expectancy, effort expectancy, facilitating conditions and social influence have a significant and positive relationship on behavioral intention in using tax e-filing system. Performance expectancy, facilitating conditions and social influence found as significant determinant in this study, whiles, effort expectancy were not significant. Since the IRBM is currently taking steps to enhance services delivery of the tax e-filing system, the results may assist the IRBM to plan a more effective strategy in term of designing the tax e-filing system to better serve salaried taxpayers in Malaysia. 2016 Thesis https://etd.uum.edu.my/6602/ https://etd.uum.edu.my/6602/1/s819511_01.pdf text eng public https://etd.uum.edu.my/6602/2/s819511_02.pdf text eng public masters masters Universiti Utara Malaysia Abdul Aziz, S. (2015). The Determinants of Behavioral Acceptance for Tax e-Filing Among Tax Preparers in Malaysia. (Doctoral Thesis). University Utara Malaysia. 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