Factors influencing e-filing usage among Malaysian taxpayers

Does tax knowledge matters?

Research output: Contribution to journalArticle

2 Citations (Scopus)

Abstract

The present study investigates whether tax knowledge influences the level of intention of individual taxpayers to use E-filing after four years of its implementation (2006 to 2009) in Malaysia. The study examines factors that might influence taxpayers' level of intention to use E-filing based upon the theoretical framework of technology acceptance model (TAM); the theory of planned behavior (TPB); and the concept of tax knowledge. The survey was conducted on 228 individual taxpayers within the city of Kuala Lumpur in 2011 and shows that respondents have a high level of intention to use E-filing (4.34 out of 5). Empirical findings show that perceived usefulness, perceived ease of use and perceived subjective norms are positively associated, but perception on behavioral control and tax knowledge are not significantly associated with taxpayers' intention to use E-filing. Since the Inland Revenue Board Malaysia (IRBM) is currently promoting the use of E-filing, the results may assist the IRBM to plan a more effective strategy of promoting E-filing usage among individual taxpayers in Malaysia.

Original languageEnglish
Pages (from-to)91-101
Number of pages11
JournalJurnal Pengurusan
Volume40
Publication statusPublished - 2014

Fingerprint

Malaysia
Influencing factors
Tax
Intention to use
Revenue
Perceived ease of use
Subjective norm
Factors
Technology acceptance model
Perceived usefulness
Theoretical framework
Theory of planned behavior

Keywords

  • E-filing
  • Tax knowledge
  • Technology acceptance model
  • Theory of planned behavior

ASJC Scopus subject areas

  • Business, Management and Accounting (miscellaneous)
  • Accounting
  • Business and International Management

Cite this

Factors influencing e-filing usage among Malaysian taxpayers : Does tax knowledge matters? / Tallaha, Affiza Mohd; Abdul Shukor, Zaleha; Abu Hassan, Norul Syuhada.

In: Jurnal Pengurusan, Vol. 40, 2014, p. 91-101.

Research output: Contribution to journalArticle

@article{ce4e9b21d7174f34bd872d7104000150,
title = "Factors influencing e-filing usage among Malaysian taxpayers: Does tax knowledge matters?",
abstract = "The present study investigates whether tax knowledge influences the level of intention of individual taxpayers to use E-filing after four years of its implementation (2006 to 2009) in Malaysia. The study examines factors that might influence taxpayers' level of intention to use E-filing based upon the theoretical framework of technology acceptance model (TAM); the theory of planned behavior (TPB); and the concept of tax knowledge. The survey was conducted on 228 individual taxpayers within the city of Kuala Lumpur in 2011 and shows that respondents have a high level of intention to use E-filing (4.34 out of 5). Empirical findings show that perceived usefulness, perceived ease of use and perceived subjective norms are positively associated, but perception on behavioral control and tax knowledge are not significantly associated with taxpayers' intention to use E-filing. Since the Inland Revenue Board Malaysia (IRBM) is currently promoting the use of E-filing, the results may assist the IRBM to plan a more effective strategy of promoting E-filing usage among individual taxpayers in Malaysia.",
keywords = "E-filing, Tax knowledge, Technology acceptance model, Theory of planned behavior",
author = "Tallaha, {Affiza Mohd} and {Abdul Shukor}, Zaleha and {Abu Hassan}, {Norul Syuhada}",
year = "2014",
language = "English",
volume = "40",
pages = "91--101",
journal = "Jurnal Pengurusan",
issn = "0127-2713",
publisher = "Penerbit Universiti Kebangsaan Malaysia",

}

TY - JOUR

T1 - Factors influencing e-filing usage among Malaysian taxpayers

T2 - Does tax knowledge matters?

AU - Tallaha, Affiza Mohd

AU - Abdul Shukor, Zaleha

AU - Abu Hassan, Norul Syuhada

PY - 2014

Y1 - 2014

N2 - The present study investigates whether tax knowledge influences the level of intention of individual taxpayers to use E-filing after four years of its implementation (2006 to 2009) in Malaysia. The study examines factors that might influence taxpayers' level of intention to use E-filing based upon the theoretical framework of technology acceptance model (TAM); the theory of planned behavior (TPB); and the concept of tax knowledge. The survey was conducted on 228 individual taxpayers within the city of Kuala Lumpur in 2011 and shows that respondents have a high level of intention to use E-filing (4.34 out of 5). Empirical findings show that perceived usefulness, perceived ease of use and perceived subjective norms are positively associated, but perception on behavioral control and tax knowledge are not significantly associated with taxpayers' intention to use E-filing. Since the Inland Revenue Board Malaysia (IRBM) is currently promoting the use of E-filing, the results may assist the IRBM to plan a more effective strategy of promoting E-filing usage among individual taxpayers in Malaysia.

AB - The present study investigates whether tax knowledge influences the level of intention of individual taxpayers to use E-filing after four years of its implementation (2006 to 2009) in Malaysia. The study examines factors that might influence taxpayers' level of intention to use E-filing based upon the theoretical framework of technology acceptance model (TAM); the theory of planned behavior (TPB); and the concept of tax knowledge. The survey was conducted on 228 individual taxpayers within the city of Kuala Lumpur in 2011 and shows that respondents have a high level of intention to use E-filing (4.34 out of 5). Empirical findings show that perceived usefulness, perceived ease of use and perceived subjective norms are positively associated, but perception on behavioral control and tax knowledge are not significantly associated with taxpayers' intention to use E-filing. Since the Inland Revenue Board Malaysia (IRBM) is currently promoting the use of E-filing, the results may assist the IRBM to plan a more effective strategy of promoting E-filing usage among individual taxpayers in Malaysia.

KW - E-filing

KW - Tax knowledge

KW - Technology acceptance model

KW - Theory of planned behavior

UR - http://www.scopus.com/inward/record.url?scp=84906807381&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=84906807381&partnerID=8YFLogxK

M3 - Article

VL - 40

SP - 91

EP - 101

JO - Jurnal Pengurusan

JF - Jurnal Pengurusan

SN - 0127-2713

ER -