Determinants of stamps assessment and payment system (stamps) online payment usage among Kuala Lumpur branch duty payers

Determinants of stamps assessment and payment system (stamps) online payment usage among Kuala Lumpur branch duty payers

Stamps Assessment and Payment System (STAMPS) service is one of online service offered by Inland Revenue Board of Malaysia (IRBM) to duty payers who have STAMPS ID. This system enables duty payers to check stamp duty assessment and payment transaction records via internet. However, the number of use...

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Main Author: Mohd Noor, Siti Rashidah
Format: Thesis
Language:eng
eng
eng
Published: 2020
Subjects:
HJ4771.6 Income Tax
Tax Returns.
Online Access:https://etd.uum.edu.my/9567/1/s825147_01.pdf
https://etd.uum.edu.my/9567/2/s825147_02.pdf
https://etd.uum.edu.my/9567/3/s825147_references.docx
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spelling my-uum-etd.95672023-10-31T02:37:45Z Determinants of stamps assessment and payment system (stamps) online payment usage among Kuala Lumpur branch duty payers 2020 Mohd Noor, Siti Rashidah Ibrahim, Marhaiza Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. Stamps Assessment and Payment System (STAMPS) service is one of online service offered by Inland Revenue Board of Malaysia (IRBM) to duty payers who have STAMPS ID. This system enables duty payers to check stamp duty assessment and payment transaction records via internet. However, the number of user’s payment is still low compare to the number of STAMPS users. This study attempts to identify the determinants of STAMPS online payment usage among Kuala Lumpur Branch duty payers. The research design adopted the Diffusion of Innovations (DOI) Theory. Data were collected from 86 duty payers who attended the stamp duty counter of Kuala Lumpur Branch using a wellstructured questionnaire. Regression analysis was used to identify the influence of duty payer construct on factors that may affect the usage of the duty payer of Kuala Lumpur Branch to use the STAMPS online payment method. Findings revealed that relative advantage and compatibility are significant relationship towards the duty payers’ intention to use STAMPS online payment. Compatibility is the most significant determinant among the rest, while complexity is found not to have significant influenced on intention to use STAMPS online payment.The findings of this study could be used by IRBM to understand the behaviour of the targeted user of STAMPS. By understanding the factors, IRBM can plan the right strategy to promote the STAMPS by the users which in return will be beneficial in time and cost savings. It can also be useful to other government agencies that provide online services to employers. This study adds to current literature on intention to use technology from the organisation perspective. 2020 Thesis https://etd.uum.edu.my/9567/ https://etd.uum.edu.my/9567/1/s825147_01.pdf text eng public https://etd.uum.edu.my/9567/2/s825147_02.pdf text eng public https://etd.uum.edu.my/9567/3/s825147_references.docx text eng public other masters Universiti Utara Malaysia
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
eng
advisor Ibrahim, Marhaiza
topic HJ4771.6 Income Tax
Tax Returns.
spellingShingle HJ4771.6 Income Tax
Tax Returns.
Mohd Noor, Siti Rashidah
Determinants of stamps assessment and payment system (stamps) online payment usage among Kuala Lumpur branch duty payers
description Stamps Assessment and Payment System (STAMPS) service is one of online service offered by Inland Revenue Board of Malaysia (IRBM) to duty payers who have STAMPS ID. This system enables duty payers to check stamp duty assessment and payment transaction records via internet. However, the number of user’s payment is still low compare to the number of STAMPS users. This study attempts to identify the determinants of STAMPS online payment usage among Kuala Lumpur Branch duty payers. The research design adopted the Diffusion of Innovations (DOI) Theory. Data were collected from 86 duty payers who attended the stamp duty counter of Kuala Lumpur Branch using a wellstructured questionnaire. Regression analysis was used to identify the influence of duty payer construct on factors that may affect the usage of the duty payer of Kuala Lumpur Branch to use the STAMPS online payment method. Findings revealed that relative advantage and compatibility are significant relationship towards the duty payers’ intention to use STAMPS online payment. Compatibility is the most significant determinant among the rest, while complexity is found not to have significant influenced on intention to use STAMPS online payment.The findings of this study could be used by IRBM to understand the behaviour of the targeted user of STAMPS. By understanding the factors, IRBM can plan the right strategy to promote the STAMPS by the users which in return will be beneficial in time and cost savings. It can also be useful to other government agencies that provide online services to employers. This study adds to current literature on intention to use technology from the organisation perspective.
format Thesis
qualification_name other
qualification_level Master's degree
author Mohd Noor, Siti Rashidah
author_facet Mohd Noor, Siti Rashidah
author_sort Mohd Noor, Siti Rashidah
title Determinants of stamps assessment and payment system (stamps) online payment usage among Kuala Lumpur branch duty payers
title_short Determinants of stamps assessment and payment system (stamps) online payment usage among Kuala Lumpur branch duty payers
title_full Determinants of stamps assessment and payment system (stamps) online payment usage among Kuala Lumpur branch duty payers
title_fullStr Determinants of stamps assessment and payment system (stamps) online payment usage among Kuala Lumpur branch duty payers
title_full_unstemmed Determinants of stamps assessment and payment system (stamps) online payment usage among Kuala Lumpur branch duty payers
title_sort determinants of stamps assessment and payment system (stamps) online payment usage among kuala lumpur branch duty payers
granting_institution Universiti Utara Malaysia
granting_department Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate 2020
url https://etd.uum.edu.my/9567/1/s825147_01.pdf
https://etd.uum.edu.my/9567/2/s825147_02.pdf
https://etd.uum.edu.my/9567/3/s825147_references.docx
_version_ 1783729411781033984

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