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

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

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

The acceptance of tax e-filing system among salaried taxpayers in Sarawak

The Inland Revenue Board of Malaysia (IRBM) introduced electronic filing (e-filing) for tax returns in 2003 for corporate taxpayers and later in 2006, it was expanded to include individual taxpayers. This service is available for free. After more than 10 years of its implementation, the usage rate shows a positively increasing trends from year to year. This 10-year period should be adequate for the system to be accepted. However, a recent acceptance rate of the system shows only 52.21% salaried taxpayers have used e-filing for tax returns in Malaysia and accordingly Sarawak taxpayers with only 50.43%. This paper studies the salaried taxpayers‟ acceptance of the online system for filing their individual income tax returns, particularly in Sarawak, by using the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The aim of the study is to identify the relationship between performance expectancy, effort expectancy, social influence and facilitating conditions and the acceptance of tax e-filing system. Another objective is to determine the significant factor of tax e-filing system acceptance in Sarawak. To gather information, about 630 self-administered questionnaires were distributed to the respondents and the data was used to measure the relationship by using several analysis: T-Test, One-way Analysis of Variance (ANOVA), Pearson Correlation Coefficient and Multiple Regression. The findings show that performance expectancy, effort expectancy, facilitating conditions and social influence have a significant and positive relationship on behavioral intention in using tax e-filing system. Performance expectancy, facilitating conditions and social influence found as significant determinant in this study, whiles, effort expectancy were not significant. Since the IRBM is currently taking steps to enhance services delivery of the tax e-filing system, the results may assist the IRBM to plan a more effective strategy in term of designing the tax e-filing system to better serve salaried taxpayers in Malaysia

End-User Adoption of Bitcoin in South Africa

Since its introduction in 2008, the value and popularity of Bitcoin have risen exponentially.  Despite being 10 years old, the concept of crypto currency is fairly new in South Africa. The increase in the value of Bitcoin, together with extensive media coverage, has led to the creation of a Bitcoin economic system with many South Africans jumping on the Bitcoin bandwagon. This study aims to identify the determinants affecting end-user adoption of Bitcoin in South Africa and to determine the main use of the crypto currency by South Africans. A research model was developed utilising constructs from the technology acceptance model and theory of planned behaviour. The model was then tested empirically by utilising two survey-based questionnaires, one for current users of Bitcoin and one for non-users. For users, perceived usefulness and access to facilitating conditions were the primary determinants influencing their decision to adopt the crypto currency while lack of trust and social influences were the primary reasons non-users chose not to adopt Bitcoin.  &nbsp

Trust Factors Influencing Intention to Adopt Online Payment in Kuwait

While there is a large body of research that studied trust in e-commerce, this study investigates causes and consequences of customer trust in online payment system within an Arab culture. The paper develops a theoretical model that exhibits the impact of five exogenous variables namely (internet experience, personal innovativeness, familiarity, propensity to trust, and presence of third party seal) on intention to use online payment via the mediation of three endogenous variables (perceived enjoyment, perceived risk and perceived trust). Data was collected via on online questionnaire (150) and paper-based questionnaire (200), and the analysis provides validation of the proposed model. Findings shed light on the role of customer trust and perceived enjoyment to mediate the effect of external variables (personal innovativeness, familiarity, propensity to trust, and presence of third party seal). This could assist in enhancing online payment websites acceptance by potential consumers in Arab countries

Factors influencing undergraduates‟ intention to use e-government services: reference to south eastern university of Sri Lanka

Implementation and adoption of Electronic Government are in early stage in most of the developing economies. Users of such electronic government services include individual citizens, businesses, government agencies and other governments. The rewarding benefits of such implementation effort depends both on governments’ end as well as users’ end. This study used variables from Unified Theory of Acceptance and Use of Technology (UTAUT) model to identify the factors influencing undergraduates’ adoption of electronic government services in Sri Lanka. Undergraduates from South Eastern University of Sri Lanka (SEUSL) were the participants of the study. The real data disclosed that Effort Expectancy factor has significant effect whereas Performance Expectancy and Social Influence factors did not have effect on undergraduates’ intention to adopt Electronic Government services in Sri Lanka

Impact of internet experience on citizens’ adoption of e‐government in Sri Lanka

Electronic Government implementation and adoption of its services are in early stage in many developing countries. The fruitful outcome of this effort not only depends on the government side but also the citizen’s side as well. This study amended and used Unified Theory of Acceptance and Use of Technology (UTAUT) model to identify the factors influencing citizens’ adoption of electronic government and moderating effect of citizens’ internet experience. University students from Sri Lanka were the participants of the study. The real data disclosed that factors such as performance expectancy, effort expectancy and social influence determine the participants’ behavioural intention to use electronic government services, and these factors are influenced by the participants’ internet experienc

Determinants of Trust in E-Government Adoption: A Case Study of Pakistan

The main objective of e-Government is to better serve citizens. However, citizens’ likelihood to use e-Government services is very low especially in the context of developing countries. Lack of trust in e-Government systems has been recognized as one of the major barriers to e-Government services adoption. Citizens’ decision to use online services is dependent on their level of trust in the technology and the government. Lack of trust in the government and technology discourages the usage of e-Government services. The research work aims to identify the determinants of trust which influences the citizens’ intention to adopt e-Government services to conduct transaction with the government website. An online survey was conducted to collect data from 150 citizens’ of Pakistan. The data was analyzed using AMOS 18.0. The target population includes citizens who are internet users. The results of the survey revealed that perceived risk, trust in the internet, trust in the government, information security and transaction security are highly influential variables which influence the citizens’ intention to adopt e-Ggovernment services to conduct transaction with the government websites