Taxpayers’ Attitude In Using E-Filing System: Is There Any Significant Difference Among Demographic Factors?

Azleen Ilias () and Mohd Zulkeflee Abd Razak ()
Additional contact information
Azleen Ilias: Universiti Malaysia Sabah
Mohd Zulkeflee Abd Razak: Universiti Malaysia Sabah

Journal of Internet Banking and Commerce, 2009, vol. 14, issue 1, 01-13

Abstract: This study employs the Technology Acceptance Model (TAM) to examine taxpayers’ attitude in using e-Filing system. Data are collected from taxpayers in three higher learning institutions in Labuan F.T. The purpose of this study is to examine the differences of taxpayers’ attitude to use e-filing among gender, level of education, experience of handling and learning the system. Besides, this study also examines the relationship between taxpayers’ attitudes and perceived usefulness, perceived ease of use, information system quality, information quality and perceived credibility. The result shows significant differences among experience and non-experience taxpayers in handling and learning e-filing system. Education background of taxpayers has also played an important role in encouraging the attitude of taxpayers to use e-filing. However, the gender of taxpayers provides no difference in terms of their attitude in using and applying the system. In addition, this study found strong relationship between attitude and TAM determinants namely perceived usefulness, perceived ease of use, information system quality, information quality and perceived credibility. The implication of this study suggests that Inland Revenue Board (IRB) should increase and strengthen their awareness program to educate non-experience taxpayers so that it will simultaneously improve the attitude of taxpayers to use this electronic system.

Keywords: Attitude; Technology acceptance model (TAM); E-Filing; Demographic Factors (search for similar items in EconPapers)
JEL-codes: L24 (search for similar items in EconPapers)
Date: 2009
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ris:joibac:0469

Access Statistics for this article

Journal of Internet Banking and Commerce is currently edited by Vijaya Lakshmi, Nahum Goldmann and Dale Pinto

More articles in Journal of Internet Banking and Commerce
Bibliographic data for series maintained by Dale Pinto ().