Determinants of behavioral intention to use tax e-lejar service among salaried group of taxpayer in Kuala Lumpur

Determinants of behavioral intention to use tax e-lejar service among salaried group of taxpayer in Kuala Lumpur

This study is an attempt to investigate taxpayer’s perception and intention to use Inland Revenue Board of Malaysia’s online service known as tax e-LEJAR. Tax e-LEJAR is an online system where taxpayers can check their tax transaction records via internet. The data are collected from a sample of 198...

Full description

Saved in:
Bibliographic Details
Main Author: Mohd Azuan, Ahmad Bani
Format: Thesis
Language:eng
eng
Published: 2016
Subjects:
HJ4771.6 Income Tax
Tax Returns.
Online Access:https://etd.uum.edu.my/6751/1/s819513_01.pdf
https://etd.uum.edu.my/6751/2/s819513_02.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
id my-uum-etd.6751
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Abdul Aziz, Saliza
topic HJ4771.6 Income Tax
Tax Returns.
spellingShingle HJ4771.6 Income Tax
Tax Returns.
Mohd Azuan, Ahmad Bani
Determinants of behavioral intention to use tax e-lejar service among salaried group of taxpayer in Kuala Lumpur
description This study is an attempt to investigate taxpayer’s perception and intention to use Inland Revenue Board of Malaysia’s online service known as tax e-LEJAR. Tax e-LEJAR is an online system where taxpayers can check their tax transaction records via internet. The data are collected from a sample of 198 individual salaried group of taxpayers from IRBM, Kuala Lumpur Bandar Branch using a structured questionnnaire. Analysis of data was using multiple regression. Technology Acceptance Model (TAM) is used for this study in determining taxpayers’ acceptance of tax e-LEJAR service. This study revealed that overall perception towards this system is positive with perceived usefulness is the most significant determinant of the behavioural intention to use tax e-LEJAR service. Perceived ease of use although not directly influenced behavioural intention to use but it is the most significant variable that influenced taxpayer’s attitude towards usage of tax e-LEJAR. The effect of perceived ease of use is also significant in perceived usefulness of tax e-LEJAR.
format Thesis
qualification_name masters
qualification_level Master's degree
author Mohd Azuan, Ahmad Bani
author_facet Mohd Azuan, Ahmad Bani
author_sort Mohd Azuan, Ahmad Bani
title Determinants of behavioral intention to use tax e-lejar service among salaried group of taxpayer in Kuala Lumpur
title_short Determinants of behavioral intention to use tax e-lejar service among salaried group of taxpayer in Kuala Lumpur
title_full Determinants of behavioral intention to use tax e-lejar service among salaried group of taxpayer in Kuala Lumpur
title_fullStr Determinants of behavioral intention to use tax e-lejar service among salaried group of taxpayer in Kuala Lumpur
title_full_unstemmed Determinants of behavioral intention to use tax e-lejar service among salaried group of taxpayer in Kuala Lumpur
title_sort determinants of behavioral intention to use tax e-lejar service among salaried group of taxpayer in kuala lumpur
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2016
url https://etd.uum.edu.my/6751/1/s819513_01.pdf
https://etd.uum.edu.my/6751/2/s819513_02.pdf
_version_ 1747828111662120960
spelling my-uum-etd.67512018-05-24T00:35:10Z Determinants of behavioral intention to use tax e-lejar service among salaried group of taxpayer in Kuala Lumpur 2016 Mohd Azuan, Ahmad Bani Abdul Aziz, Saliza Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. This study is an attempt to investigate taxpayer’s perception and intention to use Inland Revenue Board of Malaysia’s online service known as tax e-LEJAR. Tax e-LEJAR is an online system where taxpayers can check their tax transaction records via internet. The data are collected from a sample of 198 individual salaried group of taxpayers from IRBM, Kuala Lumpur Bandar Branch using a structured questionnnaire. Analysis of data was using multiple regression. Technology Acceptance Model (TAM) is used for this study in determining taxpayers’ acceptance of tax e-LEJAR service. This study revealed that overall perception towards this system is positive with perceived usefulness is the most significant determinant of the behavioural intention to use tax e-LEJAR service. Perceived ease of use although not directly influenced behavioural intention to use but it is the most significant variable that influenced taxpayer’s attitude towards usage of tax e-LEJAR. The effect of perceived ease of use is also significant in perceived usefulness of tax e-LEJAR. 2016 Thesis https://etd.uum.edu.my/6751/ https://etd.uum.edu.my/6751/1/s819513_01.pdf text eng validuser https://etd.uum.edu.my/6751/2/s819513_02.pdf text eng public masters masters Universiti Utara Malaysia Abidin, N.Z., & Kasimin, H. (2011). e-Kerajaan: Ke Arah Mewujudkan Budaya e-Pengguna Dalam Kalangan Rakyat Malaysia. Prosiding Perkem VI, Jilid 1, 181 - 192 Agarwal, R., & Prasad, J. (1999). Are individual differences germane to the acceptance of new information technologies?. Decision sciences, 30(2), 361-391. Ahmad, M., & Othman, R. (2007). Implementation of electronic government in Malaysia: The status and potential for better service to the public. Public Sector ICT Management Review, 1(1), 2-10. Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179-211. Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behavior. (1st ed), Pearson. Amin, H., Hamid, M. R. A., Lada, S., & Anis, Z. (2008). The adoption of mobile banking in Malaysia: The case of Bank Islam Malaysia Berhad (BIMB). International Journal of Business and Society, 9(2), 43. Anuar, S, & Othman, R. (2010). Determinants of Online Tax Payment System in Malaysia. International Journal of Public Information Systems, Vol 2010:1, 17. Aziz, S. A. (2014) The determinants of behavioral acceptance for tax e-filing among tax preparers in Malaysia. PhD. thesis, Universiti Utara Malaysia. Azmi, A. C., & Bee, N. L. (2010). The acceptance of the e-filing system by Malaysian taxpayers: a simplified model. Electronic Journal of e-Government,8(1), 13-22. Azmi, A. C., & Kamarulzaman, Y. (2010). Adoption of tax e-filing: A conceptual paper. African Journal of Business Management, 4(5), 599. Azmi, A. C., Kamarulzaman, Y., & Hamid, N. H. A. (2012). Perceived risk and the adoption of tax e-filing. World Applied Sciences Journal, 20(4), 532-539. Bataineh, E., & Al Mutawa, S. (2016). An Analysis Study of Factors That Determine E-Services Usage by End Users: A Case Study. Journal of e-Government Studies and Best Practices, Vol. 2016 (2016) Bekhet, Hussain Ali, & B. A. Al-Alak. (2011a) "Measuring factors affecting the adoption of E-statement in Malaysia." Proceeding of 5th International Conference on Service Management, India. Bekhet, H. A., & Al-alak, B. A. (2011b). Measuring e-statement quality impact on customer satisfaction and loyalty. International Journal of Electronic Finance, 5(4), 299-315. Bekhet, H. A., & Al-Alak, B. A. M. (2014). Modelling client usage of e-statements: an empirical study in Malaysia. International Journal of Banking, Accounting and Finance, 5(3), 309-328. Bélanger, F., & Carter, L. (2008). Trust and risk in e-government adoption. The Journal of Strategic Information Systems, 17(2), 165-176. Castañeda, J. A., Muñoz-Leiva, F., & Luque, T. (2007). Web Acceptance Model (WAM): Moderating effects of user experience. Information & Management, 44(4), 384-396. Chau, P. Y., & Hu, P. J. H. (2002). Investigating healthcare professionals’ decisions to accept telemedicine technology: an empirical test of competing theories. Information & management, 39(4), 297-311. Cheng, T. E., Lam, D. Y., & Yeung, A. C. (2006). Adoption of internet banking: an empirical study in Hong Kong. Decision support systems, 42(3), 1558-1572. Chigona, W., & Licker, P. (2008). Using Diffusion of Innovations Framework to Explain Communal Computing Facilities Adoption Among the Urban Poor. Information Technologies and International Development, 4(3), 57–73. Chong, A. Y. L., Chan, F. T., & Ooi, K. B. (2012). Predicting consumer decisions to adopt mobile commerce: Cross country empirical examination between China and Malaysia. Decision Support Systems, 53(1), 34-43. Coakes, S. (2005). SPSS 12.0 Analysis without anguish. Johm Wiley & Sons Australia, Ltd. Crouch, S. (1984) Marketing research for managers. Butterworth-Heinemann, London, UK. Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS quarterly, 319-340. Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User acceptance of computer technology: a comparison of two theoretical models. Management science, 35(8), 982-1003. Deng, X., Doll, W. J., Hendrickson, A. R., & Scazzero, J. A. (2005). A multi-group analysis of structural invariance: an illustration using the technology acceptance model. Information & Management, 42(5), 745-759. Fadil, F. B. (2011). User acceptance of MyKad as an e-commerce tool in Malaysia (Doctoral dissertation, Multimedia University (Malaysia)). Fishbein, M., & Ajzen, I. (1975). Belief. Attitude, Intention and Behavior: An Introduction to Theory and Research Reading, MA: Addison-Wesley, 6. Fu, J. R., Farn, C. K., & Chao, W. P. (2006). Acceptance of electronic tax filing: A study of taxpayer intentions. Information & Management, 43(1), 109-126. Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2010). Multivariate data analysis (7th ed), Pearson Prentice Hall. Hair, J. F., Anderson, R.E., Tatham, R.L., & Black, W.C. (1998). Multivariate data analysis. New Jersey, Prentice Hall. Heidemann, J., Muschter, S., & Rauch, C. (2013). How To Increase Public E-Services Usage In Governments-A Case Study Of The German Federal Employment Agency. In ECIS (p. 128). Ho, C. T., & Yang, C. H. A study on behavior intention to use live streaming video platform based on TAM model. The Asian Conference on Psychology and Behavioral Sciences 2015, Official Conference Proceedings Hu, P. J. H., Clark, T. H., & Ma, W. W. (2003). Examining technology acceptance by school teachers: a longitudinal study. Information & management, 41(2), 227-241. Hussein, R., Mohamed, N., Ahlan, A. R., Mahmud, M., & Aditiawarman, U. (2010, April). An integrated model on online tax adoption in Malaysia. In European, Mediterranean & Middle Eastern conference on information systems (pp. 12-13). Gall, M. D., Borg, W. R., and Gall, J. P. (2003). Educational research: An introduction (7th ed.). White Plains, New York: Longman. Gravetter, F. J., & Wallnau, L. B. (2011). Essentials of Statistics for the behavioral sciences. (7th ed), Wadsworth. Ilias, A., Suki, N. M., Yasoa, M. R., & Rahman, R. A. (2008). A Study of taxpayers’ intention in using e-filing system: A case in Labuan FT s. Computer and information science, 1(2), 110. Inland Revenue Board Malaysia (IRBM). 2010. Annual Reports. http://www.hasil.gov.my/pdf/pdfam/AR2010_2.pdf Lembaga Hasil Dalam Negeri. (n.d.). Retrieved August 23, 2016, from http://www.hasil.gov.my/bt_goindex.php?bt_kump=11&%3Bbt_skum=1&%3Bbt_posi=1&%3Bbt_unit=2&%3Bbt_sequ=2015 Lembaga Hasil Dalam Negeri. (n.d.). Retrieved August 23, 2016, from http://www.hasil.gov.my/bt_goindex.php?bt_kump=11&%3Bbt_skum=1&%3Bbt_posi=1&%3Bbt_unit=2&%3Bbt_sequ=2014 Lembaga Hasil Dalam Negeri. (n.d.). Retrieved August 23, 2016, from http://www.hasil.gov.my/bt_goindex.php?bt_kump=11&%3Bbt_skum=1&%3Bbt_posi=1&%3Bbt_unit=2&%3Bbt_sequ=2013 Lembaga Hasil Dalam Negeri. (n.d.). Retrieved August 23, 2016, from http://www.hasil.gov.my/bt_goindex.php?bt_kump=11&%3Bbt_skum=1&%3Bbt_posi=1&%3Bbt_unit=2&%3Bbt_sequ=2012 Lembaga Hasil Dalam Negeri. (n.d.). Retrieved August 23, 2016, from http://www.hasil.gov.my/bt_goindex.php?bt_kump=11&%3Bbt_skum=1&%3Bbt_posi=1&%3Bbt_unit=2&%3Bbt_sequ=2011 Kleijnen, M., Wetzels, M., & De Ruyter, K. (2004). Consumer acceptance of wireless finance. Journal of financial services marketing, 8(3), 206-217. Krejcie, R. V., & Morgan, D. W. (1970). Table for determining sample size from a given population. Educational and Psychological Measurement, 30(3), 607-610. Kumar, R., (2014). Research Methodology A Step-by-Step Guide for Beginners. Sage Publication India Pvt Ltd. Kundu, A., & Roy, D. D. (2010). A People – Centric approach in adoption of Innovation: A review and directions for future research. Asian Journal of Management Research, 49-58. Kyra, S. I., (2010, Nov 2). E-Lejar allows easy access to tax records. New Strait Times, p. 7 Lai, M. L., Obid, S. N. S., & Meera, A. K. (2005). Tax practitioners and the electronic filing system: an empirical analysis. Academy of Accounting and Financial Studies Journal, 9(1), 93-109. Lee, Y., Kozar, K. A., & Larsen, K. R. (2003). The technology acceptance model: Past, present, and future. Communications of the Association for information systems, 12(1), 50. Leong, L. (2003). Theoretical models in IS research and the technology acceptance model (TAM). Idea Group Inc, 1-31. Lewis, R. C. (1985). Getting the most from marketing research: Predicting hotel choice: The factors underlying factors. The Cornel Hotel and Restaurant Administration Quarterly, February, 82-96. Lu, C. T., Huang, S. Y., & Lo, P. Y. (2010). An empirical study of on-line tax filing acceptance model: Integrating TAM and TPB. African Journal of Business Management, 4(5), 800. MacCallum, R. C., Widaman, K. F., Zhang, S., & Hong, S. (1999). Sample size in factor analysis. Psychological methods, 4(1), 84. McKechnie, S., Winklhofer, H., & Ennew, C. (2006). Applying the technology acceptance model to the online retailing of financial services. International Journal of Retail & Distribution Management, 34(4/5), 388-410. Moon, J. W., & Kim, Y. G. (2001). Extending the TAM for a World-Wide-Web context. Information & management, 38(4), 217-230. Noor, N. L. M., Hashim, M., Haron, H., & Aiffin, S. (2005). Community acceptance of knowledge sharing system in the travel and tourism websites: an application of an extension of TAM. ECIS 2005 Proceedings, 71. Olmos Migueláñez, S., Sánchez Prieto, J. C., & García-Peñalvo, F. J. (2015). Behavioral Intention of Use of Mobile Technologies Among Pre-Service Teachers. Implementation of a technology adoption model based on TAM with the constructs of Compatibility and Resistance to Change. In 2015 International Symposium on Computers in Education (SIIE) (pp. 120-125). IEEE. Panchamia, J., & Doctor, G. (2015). Customer's Attitude towards Technology Acceptance of E-Ticket Booking. Vilakshan: The XIMB Journal of Management, 12(1). Perea y Monsuwé, T., Dellaert, B. G., & De Ruyter, K. (2004). What drives consumers to shop online? A literature review. International Journal of Service Industry Management, 15(1), 102-121. Rathore, S., & Panwar, A. (2015). Factors Influencing Behavioural Intention to use Smart Phones. Global Vistas, 19-28 Romle, A. R., Zahid, S. Z. M., Awaluddin, R., Shaari, S. N., Khir, N. M. M., & Rose, M. S. C. (2016). Exploring Uum Student Participation in Service Learning Based on Usefulness Factor under Technology Acceptance Model (TAM). World Applied Sciences Journal, 34(4), 437-442. Schaupp, L. C., & Carter, L. D. (2009). Antecedents to e-file adoption: The US citizen's perspective. eJournal of Tax Research, 7(2), 158. Sekaran, U., & Bougie, R. (2016). Research method for business: A skill building approach. (7th ed).Wiley. Sulaiman, A., Jaafar, N. I., & Aziz, N. A. A. (2012). Factors Influencing Intention to Use MYEPF I-Akaun. World Applied Sciences Journal, 18(3), 451-461. Suki, N. M., & Ramayah, T. (2010). User acceptance of the e-government services in Malaysia: structural equation modelling approach. Interdisciplinary Journal of Information, Knowledge, and Management, 5(1), 395-413. Tabachnick, B. G., & Fidell, L. S. (2007). Multivariate analysis of variance and covariance. Using multivariate statistics, 3, 402-407. Tallaha, A. M., Shukor, Z. A., & Hassan, N. S. A. (2014). Factors influencing e-filing usage among malaysian taxpayers: does tax knowledge matters?. Jurnal Pengurusan, 40, 91-101. Tarhini, A., Hassouna, M., Abbasi, M. S., & Orozco, J. (2015). Towards the Acceptance of RSS to Support Learning: An Empirical Study to Validate the Technology Acceptance Model in Lebanon. Electronic Journal of e-Learning, 13(1), 30-41. Teo, T., & van Schaik, P. (2012). Understanding the intention to use technology by preservice teachers: An empirical test of competing theoretical models. International Journal of Human-Computer Interaction,28(3), 178-188. United Nations. (2012). United Nations E-government Survey 2012: E-government for the People. UN. Venkatesh, V. (1999). Creation of favorable user perceptions: Exploring the role of intrinsic motivation. MIS quarterly, 239-260. Venkatesh, V., & Davis, F. D. (2000). A theoretical extension of the technology acceptance model: Four longitudinal field studies. Management science, 46(2), 186-204. Venkatesh, V., & Morris, M. G. (2000). Why don't men ever stop to ask for directions? Gender, social influence, and their role in technology acceptance and usage behavior. MIS quarterly, 115-139. Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS quarterly, 425-478. Wang, Y. S. (2003). The adoption of electronic tax filing systems: an empirical study. Government Information Quarterly, 20(4), 333-352. Wessels, L., & Drennan, J. (2010). An investigation of consumer acceptance of M-banking. International Journal of Bank Marketing, 28(7), 547-568. Yaghoubi, N. M. (2010). Factors affecting the adoption of online banking-an integration of Technology Acceptance Model and Theory of Planned Behavior. International Journal of Business and Management, 5(9), 159. Yee Yen, Y. (2011). User acceptance of internet banking services: a comparative study. PhD. thesis, Multimedia University, Malaysia Yuen, Y. Y., Yeow, P. H., Lim, N., & Saylani, N. (2010). Internet banking adoption: Comparing Developed and Developing Countries. Journal of Computer Information Systems, 51(1), 52-61. Zahari, R. K., Ariffin, R., Noriza, R., & Zamin, N. (2014). E-payment at the local government level: a study of Majlis Bandaraya Shah Alam and Majlis Daerah Kampar. Planning Malaysia, 27. Zikmund, W. G., Babin, B. J., Carr, J. C., & Griffin, M. (2013). Business research methods. Cengage Learning. Zogheib, S., Rabaa'I, A., Zogheib, B., & Saheli, A. E. (2015). University Students’ Acceptance of Technology in Math Classes: Does Gender Matter?. Journal of Emerging Trends in Engineering and Applied Sciences (JETEAS), 6(4), 273-287

Similar Items