Astin College
101-105 & 121, Jalan Kenari 23
Bandar Puchong Jaya
47100 Puchong, Selangor, MALAYSIA.
Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM Bangi, Selangor, MALAYSIA.
Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM Bangi, Selangor, MALAYSIA.
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
Citation
@article{mohdtallaha2014factors,
title={Factors Influencing E-Filing Usage Among Malaysian Taxpayers: Does Tax Knowledge Matters?},
author={Mohd Tallaha, Affiza and Abdul Shukor, Zaleha and Abu Hassan, Norul Syuhada},
journal={Jurnal Pengurusan},
number={},
pages={91—101},
doi={},
publisher={Penerbit UKM},
}
Article received:
Accepted for publication:
Available online:
40 (2014) 91 – 101
Share via:
Similar Articles
- Determinants of Online Group Buying Behaviour: The Moderating Role of Informational Social Influence
- Pembangunan dan Penilaian Model Hasrat Mengguna Aplikasi Mudah Alih Penasihatan Penyakit Tanaman Lada Hitam
Receive updates when new articles are published