Towards An Electronic Filing System: A Malaysian survey

Ming-Ling Lai, Siti Normala Sheikh Obid and Ahamed Kameel Meera

Taxation from ATAX, University of New South Wales

Abstract: This paper examines the level of technology readiness of Malaysian tax practitioners and their usage intentions towards an electronic filing system. A questionnaire survey was administered to 572 tax practitioners. The survey indicates that 31.3% of the respondents are somewhat techno-ready and 9.4% are highly techno-ready. By and large, tax practitioners are optimistic in new technology and have strong usage intentions; nonetheless, they are wary of the security of Internet technology. Multiple regression analysis reveals that there is a significant positive relationship between the level of technology readiness and the usage intentions towards the e-filing system.

Keywords: Taxation; electronic filing; Malaysia (search for similar items in EconPapers)
Pages: 14 pages
Date: 2004-05-05
New Economics Papers: this item is included in nep-sea
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