The impact of e-filing usage on the job performance of tax agents in Malaysia

Nurul Hannani Hashim, Nadiah Abd Hamid, Soliha Sanusi and Nor Farizal Mohammed

International Journal of Business and Emerging Markets, 2022, vol. 14, issue 1, 63-85

Abstract: E-filing has brought many positive impacts to all users including the tax agents since its introduction in 2004. Despite its benefits to the tax agents, there are also setbacks in the system in terms of functionality, information quality, tax agents' knowledge, and infrastructure issues that impede the accuracy of data in the tax preparation process. Hence, by using a questionnaire survey, this study intends to identify the factors influencing the job performance of tax agents in the tax preparation process via the e-filing system. The findings revealed that the most significant factor influencing the job performance of tax agents is functionality and followed by information quality. In essence, this study serves as a medium for tax agents to voice out their insights regarding the system. This also benefits both IRBM and the government since they can further increase the efficiency and effectiveness of the tax administration system.

Keywords: e-filing; tax agents; job performance; information quality; functionality; Malaysia. (search for similar items in EconPapers)
Date: 2022
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