Factors influencing behavioral intention to use tax e-lejar service among salaried taxpayers in Malaysia

Tax e-LEJAR service is one of online service offered by Inland Revenue Board of Malaysia (IRBM) to taxpayers who have e-FILING ID. This system enables taxpayers to check personal details and tax transaction records via internet. However, the number of users is still low compare to the number of e-FI...

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Main Author:	Said, Harmiza
Format:	Thesis
Language:	eng eng eng
Published:	2019
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/9506/1/s821429_01.pdf https://etd.uum.edu.my/9506/2/s821429_02.pdf https://etd.uum.edu.my/9506/3/s821429_references.docx
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id	my-uum-etd.9506
record_format	uketd_dc
spelling	my-uum-etd.95062022-08-09T07:21:01Z Factors influencing behavioral intention to use tax e-lejar service among salaried taxpayers in Malaysia 2019 Said, Harmiza Abdul Aziz, Saliza Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. Tax e-LEJAR service is one of online service offered by Inland Revenue Board of Malaysia (IRBM) to taxpayers who have e-FILING ID. This system enables taxpayers to check personal details and tax transaction records via internet. However, the number of users is still low compare to the number of e-FILING users. This study attempts to identify the determinants of behavioural intention to use tax e-LEJAR among salaried taxpayers in Malaysia. The research design adopted the Unified Theory of Acceptance and Use of Technology (UTAUT) by adding another variable which is design characteristic. The data are collected from a sample of 231 individual salaried group taxpayers in Malaysia by using well-structured questionnaire. Regression analysis was used to identify the influence of individual construct on behavioural intention to use tax e-LEJAR service. Findings revealed that performance expectancy, effort expectancy, facilitating conditions and design characteristic are significantly influenced behavioural intention to use tax e-LEJAR. Effort expectancy is the most significant determinant among the rest, while social influence is found not to have significant influenced on behavioural intention to use tax e-LEJAR. 2019 Thesis https://etd.uum.edu.my/9506/ https://etd.uum.edu.my/9506/1/s821429_01.pdf text eng public https://etd.uum.edu.my/9506/2/s821429_02.pdf text eng public https://etd.uum.edu.my/9506/3/s821429_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Abdul Aziz, Saliza
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Said, Harmiza Factors influencing behavioral intention to use tax e-lejar service among salaried taxpayers in Malaysia
description	Tax e-LEJAR service is one of online service offered by Inland Revenue Board of Malaysia (IRBM) to taxpayers who have e-FILING ID. This system enables taxpayers to check personal details and tax transaction records via internet. However, the number of users is still low compare to the number of e-FILING users. This study attempts to identify the determinants of behavioural intention to use tax e-LEJAR among salaried taxpayers in Malaysia. The research design adopted the Unified Theory of Acceptance and Use of Technology (UTAUT) by adding another variable which is design characteristic. The data are collected from a sample of 231 individual salaried group taxpayers in Malaysia by using well-structured questionnaire. Regression analysis was used to identify the influence of individual construct on behavioural intention to use tax e-LEJAR service. Findings revealed that performance expectancy, effort expectancy, facilitating conditions and design characteristic are significantly influenced behavioural intention to use tax e-LEJAR. Effort expectancy is the most significant determinant among the rest, while social influence is found not to have significant influenced on behavioural intention to use tax e-LEJAR.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Said, Harmiza
author_facet	Said, Harmiza
author_sort	Said, Harmiza
title	Factors influencing behavioral intention to use tax e-lejar service among salaried taxpayers in Malaysia
title_short	Factors influencing behavioral intention to use tax e-lejar service among salaried taxpayers in Malaysia
title_full	Factors influencing behavioral intention to use tax e-lejar service among salaried taxpayers in Malaysia
title_fullStr	Factors influencing behavioral intention to use tax e-lejar service among salaried taxpayers in Malaysia
title_full_unstemmed	Factors influencing behavioral intention to use tax e-lejar service among salaried taxpayers in Malaysia
title_sort	factors influencing behavioral intention to use tax e-lejar service among salaried taxpayers in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2019
url	https://etd.uum.edu.my/9506/1/s821429_01.pdf https://etd.uum.edu.my/9506/2/s821429_02.pdf https://etd.uum.edu.my/9506/3/s821429_references.docx
_version_	1747828610829385728

Factors influencing behavioral intention to use tax e-lejar service among salaried taxpayers in Malaysia

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