The determinants of behavioral acceptance for tax e-filing among tax preparers in Malaysia

Are we ready to fully transform manual application to electronic engagement in achieving Vision 2020? At the last phase of the e-government development, despite the huge investment put forward, the behavioral intention acceptability is in doubt and has not fully achieved the target. How far this opportunity has been taken by Malaysians is the main concern of this research. In taxation, specifically in corporate tax e-filing, acceptability seems to be low/unsatisfactory as reported by the Inland Revenue Board of Malaysia (IRBM). The percentage of engagement is unsatisfied even after 10 years of tax e-filing implementation. Thus, the situation of the technology of tax e-filing being underutilized, despite the evolution requires some explanations. This indirectly could possibly risk the achievement of the government transformation programs. In seeking imperative answers, this research is designed for the following objectives: (1) to determine the level of acceptance of tax e-filing among Malaysian tax agents/preparers, (2) to identify the determinants of tax e-filing acceptability and (3) to examine how the factors identified in (2) are related to tax e-filing acceptability. The results of this research were obtained via simple random sampling from 213 respondents by using Structural Equation Modeling (SEM), Partial Lease Square (PLS) and Bootstrapping. They provide a useful tool to determine and assess the possibility for new technology introductions. Indirectly, the understanding could reduce the percentage of resistance to adopt any new system, which takes into account the few factors identified in this research. Conclusively, the findings support the Unified Theory of Acceptance and the Use of Technology (UTAUT) theory in particular, and are consistent with previous findings in general. Hence, the new development in this tax e-filing aspect certainly would give impacts on the theory as well as managemen

Aceptación de la innovación y la satisfacción del cliente: una encuesta sobre los sistemas de Información tributaria

The pace of introducing innovation-based products and services to the market is increasingly fast and it significantly affects customer  satisfaction,  not only for consumer  products  and services, but also in the delivery of public service services.  This paper uses innovation acceptance  and technology adoption models to investigate the acceptance and satisfaction  of taxpayers  from introduction  of new tax information system  in Iran. By a review of existing models and related effective factors, a conceptual model has been developed based on DeLone-McLean model, and was applied on users in the Iranian tax information system.  Findings of this research  show that factors that lead to information transparency  and more participatory users have a positive effect on innovation acceptance and the satisfaction  of users of such technologies.El ritmo de introducción al mercado de productos  y servicios  de base innovadora es cada vez más rápido y afecta significativamente la satisfacción del cliente, no sólo por los productos  y servicios de consumo, sino también en la prestación de los servicios públicos. Este artículo utiliza los modelos  de aceptación de la innovación  y de adopción de tecnología para investigar la aceptación y satisfacción de los contribuyentes en cuanto a la introducción de nuevos sistemas de información tributaria en Irán. A través  de una revisión de los modelos existentes  y los factores efectivos relacionados, ha sido desarrollado un modelo conceptual basado en el modelo DeLone-McLean y fue aplicado en usuarios en el sistema de información tributario iraní. Los hallazgos de esta investigación muestran que los factores que contribuyen a la transparencia en la información  y a generar usuarios más participativos tienen un efecto positivo en la aceptación de la innovación y la satisfacción  de los usuarios de dichas tecnologías

An Empirical Research on The Success of E-filing Tax Online Reporting During COVID-19 Pandemic in Indonesia

This research aims to determine how the e-filing performance by taxpayers to complete their tax obligation by themselves which is more widely used during COVID-19 Pandemic with the TAM method. This research was conducted using a quantitative method use questionnaire that distributes to the taxpayers that used e-filing which will be managed using integrated TAM theory e-filing and processed using SEM- PLS with purposive sampling technique. The sample data obtained through the online questionnaires were 164 taxpayers. The result shows an interesting result where perceived usefulness and perceived ease of use have no remarkable relationship with behavioural interest due the obligatory used of e-filing in Indonesia. This research indicated that behavioural interest influences actual use because taxpayers continue to use e- filing as a tool in reporting their taxes. This research also shows that the quality of the system and service have no remarkable effect on other indicators. These results show that during the COVID-19 pandemic, the e-Filing Reporting can be considered successful where the e-filing is a handy application with updated system quality, an assurance security system that protects personal data and a good service quality that results in the taxpayers satisfied with the application