Factors Influencing Intention To Use Tax E-Filing Systems: A Study On Taxpayers In West Malaysia

In recent years, Malaysian government has increasingly benefited from information technology to enhance their services, known as electronic government (e-government). However, despite considerable investment in e-government initiatives, citizens‟ adoption rate is still low. Tax e-filing system is one of the critical e-government services, which assist taxpayers in filing their tax returns electronically each year since 2006. Since citizens‟ acceptance of tax e-filing system plays an important role in the success of this system, there is a need to understand the factors that predict the users‟ intention to use tax e-filing system. This study, conducted a survey among taxpayers in Malaysia, aims to investigate the relationships between perceived security, perceived privacy, perceived service quality, e-trust, environmental friendliness, and facilitating conditions with the original constructs of combined Technology Acceptance Model-Theory of Planned behavior (Combined TAM-TPB). A total of 290 responses from five major states in Malaysia were analyzed in Smart PLS using Structural Equation Modeling (SEM). The results support all the hypotheses developed except the relationship between perceived usefulness and attitude. Attitude is also examined as a mediator for the relationships between environmental friendliness, e-trust, perceived usefulness and perceived ease of use with intention to use. Except for perceived usefulness and perceived ease of use, attitude is shown to be a mediator for all aforementioned relationships

Modelling the determinants of electronic tax filing services’ continuance usage intention

The success of electronic filing services largely depends on their continuance usage. This study examines the factors affecting the continuance usage intention of the online tax filing services in Mauritius. An integrated model comprising Trust Theory and Information System Success Model (ISSM) is applied to assess the continuance usage behaviour of e-filing systems. The model has been extended by adding two additional variables: Perceived Usefulness and Perceived Risk. The model was tested using a sample of 315 users of e-filing services in Mauritius. A structural equation modelling technique using partial least square structural equation modelling verified the hypotheses. The results reveal that the continuance usage intention of an electronic tax filing system is influenced by Perceived Usefulness, User Satisfaction, and Service Quality. However, Perceived Risk does not influence the continuance usage intention of e-filing systems since the importance of Perceived Risk diminishes as trust in the e-service provider increases. The theoretical and practical implications derived fromthe findings of this study are also discussed. This paper makes several contributions to the literature on electronic tax filing systems

Exploring the influence of trust and perceived system quality on continuance intention toward e-filing system of Malaysian e-government service. A literature review

In the current globalization arena, organizations are competing each others to survive in this era. At the same time government of each countries facing challenges and keep on finding the better ways to provide the better government services to the their stakeholders.Moreover, as the citizens become more internet savvy and have experienced of good quality of electronic services (e-services) from private sectors; this caused citizens' to expect the same high standards of e-services from government agencies in the delivery of public services.For that governments in each countries including Malaysia have been spent huge amount of money for the development of electronic government (e-government) and specifically in e-filing system to ease the government services.Thus, at this vein continuance intention towards e-government services deems to be important as ineffective usage of e-government service after initial adoption caused undesirable cost and waste of development of particular e-government service

Continuance intention of e-government service: A study of tax e-filing system in Malaysia

Governments in every country including Malaysia have spent huge amount of money for the development of electronic government services generally and specifically in tax e-filing system to ease the government services. Despite increases in investments and expenses in the development of e-government services and considering low level usage of this service compared to its availability is an important issue to be considered. At this vein, investigating the continuance intention of tax e-filing system is important, as the more citizens continuously use the tax e-filing system, the more operation and management cost could be reduced, to achieve target of usage by taxpayers in near future and for the success of this system. As such, aim of this research is to investigate the influence of trust, perceived system quality and perceived information quality on continuance intention of tax e-filing system among taxpayers in Malaysia. The results of this study were obtained from 425 taxpayers in Malaysia by using the Structural Equation Modelling (SEM) AMOS. Overall, most of the hypotheses developed were supported with the acceptable beta value between 2.857 to 12.453. The study found that perceived usefulness, trust, perceived system quality and satisfaction have significant positive influence on continuance intention of tax e-filing system, while, perceived information quality has insignificant influence on continuance intention of tax e-filing system. On other hand, trust, perceived system quality and confirmation have significant influence on satisfaction. Additionally, satisfaction was found mediates the relationship between trust and continuance intention, and perceived system quality and continuance intention. Hence, the finding of this study imply that full benefits and success of the e-filing system cannot be realized without continued usage as an e-government service can be considered success if a significant number of users move beyond the initial adoption and use the e-government services on a continual basis

The influence of perceived system quality and perceived information quality towards continuance intention of tax e-filing system in Malaysia

In the current globalization arena, government of each countries facing challenges and keep on finding the better ways to provide the better government services to the their stakeholders.For that governments in each countries including Malaysia have been spent huge amount of money for the development of electronic government (e-government) and specifically in e-filing system to ease the government services.At this vein, investigation on factors that influences continuance intention is important because ineffective usage of e-government service after initial adoption caused undesirable cost and waste of development of particular e-government service. Most of the prior studies focused more on individuals' adoption intention of e-government services, however, there are limited empirical studies that focused on continuance intention which is about what happens beyond the initial adoption stage in e-government studies and particularly in e-filing context in Malaysia.Thus given the paucity of research on continuance intention, this study attempts to examine the influence of perceived system quality and perceived information quality towards continuance intention of tax e-filing system using a review of literature

COBRA framework to evaluate e-government services: A citizen-centric perspective

E-government services involve many stakeholders who have different objectives that can have an impact on success. Among these stakeholders, citizens are the primary stakeholders of government activities. Accordingly, their satisfaction plays an important role in e-government success. Although several models have been proposed to assess the success of e-government services through measuring users' satisfaction levels, they fail to provide a comprehensive evaluation model. This study provides an insight and critical analysis of the extant literature to identify the most critical factors and their manifested variables for user satisfaction in the provision of e-government services. The various manifested variables are then grouped into a new quantitative analysis framework consisting of four main constructs: cost; benefit; risk and opportunity (COBRA) by analogy to the well-known SWOT qualitative analysis framework. The COBRA measurement scale is developed, tested, refined and validated on a sample group of e-government service users in Turkey. A structured equation model is used to establish relationships among the identified constructs, associated variables and users' satisfaction. The results confirm that COBRA framework is a useful approach for evaluating the success of e-government services from citizens' perspective and it can be generalised to other perspectives and measurement contexts. Crown Copyright © 2014.PIAP-GA-2008-230658) from the European Union Framework Program and another grant (NPRP 09-1023-5-158) from the Qatar National Research Fund (amember of Qatar Foundation

Understanding the Impact of e-Filing System Performance on Tax Compliance Using the DeLone and McLean Model

This study aims to investigate the impact of e-filing system performance on tax compliance applying DeLone and McLean IS Success Model. The study samples are 128 Indonesian micro, small, and medium entrepreneur (MSME) that selected using proportional random sampling. Data was collected using questionnaires and analyzed using SEM-PLS. The results showed that information quality and service quality have a positive effect on system use. In addition, information quality and system quality positively affect user satisfaction. By contrast, there is no impact of trust in e-government to either system use and user satisfaction. System use and user satisfaction positively influence taxpayers’ compliance. Meanwhile, gender does not moderate the effect of system use and user satisfaction on tax compliance

Quality of E-Tax System and its Effect on Tax Compliance (Evidence from Large Taxpayers in Tanzania)

        Abstract        Globally, countries endeavor toward improving tax compliance behavior with the ultimate goal of increasing tax revenue collection. This study examined the quality of the e-tax system and its effect on the tax compliance behavior of large taxpayers in Tanzania. The data were gathered from 313 large taxpayers from three regions in Tanzania, namely Dar es Salaam, Mwanza, and Arusha. The study employed Information System Success Model (The IS model) with constructs service quality, system quality, information quality, user satisfaction, behavioral intention, and tax compliance behavior (actual behavior). A Partial Least Square Structural Equation Modeling (PLS-SEM) with SmartPLS3 was used to evaluate the latent variables and their indicators.  The results showed that behavioral intention to use the e-tax system has the strongest effect on tax compliance behavior. Thus, service and information quality had an incredible effect on creating eagerness to accept and utilize the e-tax system which improves tax compliance behavior. However system quality has not shown a significant effect on tax compliance behavio

The influence of e-tax user satisfaction on perception of service tax climate and overall satisfaction

Purpose: The purpose of our study is to explain that satisfaction in some features of e-tax system can increase the perception of service tax climate toward tax institution. In the era of modern technology, taxpayers assess tax institution services through the e-tax system, rather than face-to-face services. The e-tax system represents Director General of Taxes (DGT) services to taxpayers in the digital era. Design/methodology/approach: The method of data collection uses a survey in 2019 with a total sample of 94 taxpayers from the cities of Surabaya, Jakarta, Denpasar, and Semarang who have used the e-tax system at least three times. The analysis technique used SEM with WarpPLS software. The results showed that e-tax system satisfaction related to privacy, security and convenience of life affected the perception of service tax climate. Findings: We found that the system's security risk was the most important indicator of privacy-security, according to the taxpayers. We also found that indicator of "can be used anytime and anywhere" was significant to the taxpayers, especially to the respondent of Millennials and X generation in our study. We also found that privacy-security, job productivity, and convenience of life affect overall e-tax satisfaction. Practical implications: The research offers insights to the tax institution who should focus to enhance more rapid response in e-tax system so that the problems of taxpayers could be resolved effectively and efficiently. Originality/value: This is the first study that examines the influence of e-tax satisfaction, in terms of privacy-security, job productivity, and convenience of life, to the perception of service tax climate toward the tax institution.peer-reviewe

Factors Influencing Continuance Usage Intention Of E-Filing System Among Taxpayers In Malaysia

In this current competitive environment, it is important for businesses to accentuate on continuance usage as the key for long term growth. It has been argued that the longer a business can keep a customer, the greater the revenue can be earned from that customer and the cost of serving the customer also declines. Malaysian Government has spent huge amount of money in developing the e-Filing system which is receiving much attention and there has been an upward trend in the adoption of the system among taxpayers in the first five years. However, while initial acceptance of information system (IS) is very important toward realizing IS success but its eventual success depend on its continued use rather than first-time use. In this vein, investigating the continuance usage intention of e-filing system is deemed to be important because as more citizens use the e-filing system the more operation and management cost can be reduced. As such, the purpose of this study was to examine the continuance usage intention of the e-filing system among taxpayers in Malaysia based on three important individual beliefs which is trust in the system, personality and optimism bias. The sample size comprises 731 taxpayers from the urban states of Peninsular Malaysia which comprises Penang, Perak, Selangor, Kuala Lumpur and Johor were collected and analyzed using Structural Equation Modeling (SEM)