Goods and services tax registrant's satisfaction on taxpayer access point system and its determinants

Taxpayer Access Point (TAP) System being introduced to Malaysian by Royal Malaysian Customs Department (RMCD) on 1 June 2014 in conjunction with the implementation of the Goods and Services Tax (GST). Based on the data provided by RMCD, 98% of the total GST registrants used TAP System to submit thei...

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Main Author:	Lee, Chai Peng
Format:	Thesis
Language:	eng eng
Published:	2018
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/8172/1/s821435_01.pdf https://etd.uum.edu.my/8172/2/s821435_02.pdf
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id	my-uum-etd.8172
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Bidin, Zainol
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Lee, Chai Peng Goods and services tax registrant's satisfaction on taxpayer access point system and its determinants
description	Taxpayer Access Point (TAP) System being introduced to Malaysian by Royal Malaysian Customs Department (RMCD) on 1 June 2014 in conjunction with the implementation of the Goods and Services Tax (GST). Based on the data provided by RMCD, 98% of the total GST registrants used TAP System to submit their electronic return timely. Due to the overwhelming acceptance of the system after the system being launched, it is important to know the determinants which influence this high usage of the system and to know their satisfaction level. Therefore, this study proposes two main objectives which are to determine the determinants which influence GST registrants’ intention to use TAP System and to examine how GST registrants’ intention to use TAP System can influence their satisfaction towards TAP System. This study used variables namely attitude, subjective norms, and perceived behavioural control from Theory Planned Behaviour. This study also integrates variables perceived ease of use and perceived usefulness from Technology Acceptance Model to investigate the determinants that influence GST registrants’ intention to use TAP System. A total of 180 useable surveys were received from GST Processing Centre and RMCD GST offices which located at Kuala Lumpur and Putrajaya. Total of six hypotheses are tested in this study. All the hypotheses are tested using multiple regression analysis. Results showed that 69.5% of the variance in intention to use TAP system is explained by variables attitude, perceived ease of use and perceived usefulness. Variables perceived behavioural control and subjective norms do not showed significant related in this study. Meanwhile, 60.9% of the variance user satisfaction towards TAP system is explained by intention to use TAP System. Implication on the theory and the policy maker are also discussed in this study.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Lee, Chai Peng
author_facet	Lee, Chai Peng
author_sort	Lee, Chai Peng
title	Goods and services tax registrant's satisfaction on taxpayer access point system and its determinants
title_short	Goods and services tax registrant's satisfaction on taxpayer access point system and its determinants
title_full	Goods and services tax registrant's satisfaction on taxpayer access point system and its determinants
title_fullStr	Goods and services tax registrant's satisfaction on taxpayer access point system and its determinants
title_full_unstemmed	Goods and services tax registrant's satisfaction on taxpayer access point system and its determinants
title_sort	goods and services tax registrant's satisfaction on taxpayer access point system and its determinants
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2018
url	https://etd.uum.edu.my/8172/1/s821435_01.pdf https://etd.uum.edu.my/8172/2/s821435_02.pdf
_version_	1747828342583721984
spelling	my-uum-etd.81722021-04-22T02:27:15Z Goods and services tax registrant's satisfaction on taxpayer access point system and its determinants 2018 Lee, Chai Peng Bidin, Zainol Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. Taxpayer Access Point (TAP) System being introduced to Malaysian by Royal Malaysian Customs Department (RMCD) on 1 June 2014 in conjunction with the implementation of the Goods and Services Tax (GST). Based on the data provided by RMCD, 98% of the total GST registrants used TAP System to submit their electronic return timely. Due to the overwhelming acceptance of the system after the system being launched, it is important to know the determinants which influence this high usage of the system and to know their satisfaction level. Therefore, this study proposes two main objectives which are to determine the determinants which influence GST registrants’ intention to use TAP System and to examine how GST registrants’ intention to use TAP System can influence their satisfaction towards TAP System. This study used variables namely attitude, subjective norms, and perceived behavioural control from Theory Planned Behaviour. This study also integrates variables perceived ease of use and perceived usefulness from Technology Acceptance Model to investigate the determinants that influence GST registrants’ intention to use TAP System. A total of 180 useable surveys were received from GST Processing Centre and RMCD GST offices which located at Kuala Lumpur and Putrajaya. Total of six hypotheses are tested in this study. All the hypotheses are tested using multiple regression analysis. Results showed that 69.5% of the variance in intention to use TAP system is explained by variables attitude, perceived ease of use and perceived usefulness. Variables perceived behavioural control and subjective norms do not showed significant related in this study. Meanwhile, 60.9% of the variance user satisfaction towards TAP system is explained by intention to use TAP System. Implication on the theory and the policy maker are also discussed in this study. 2018 Thesis https://etd.uum.edu.my/8172/ https://etd.uum.edu.my/8172/1/s821435_01.pdf text eng public https://etd.uum.edu.my/8172/2/s821435_02.pdf text eng public other masters Universiti Utara Malaysia Agarwal, R., & Prasad, J. (1999). Are Individual Differences Germane to the Acceptance of New Information Technologies? Decision Sciences, 30(2), 361 - 391. Ajzen, I. (1985). From Intentions to Actions: A Theory of Planned Behaviour. in J. Kuhl, J.Beckmann (eds), Action Control from Cognition to Behaviour. 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Goods and services tax registrant's satisfaction on taxpayer access point system and its determinants

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