Predicting Taxpayers? Intentions of Adopting Electronic Tax-Filing (E-Filing) in Malaysia

Tan Teck Hong (Universit of Reading Malaysia)
Foo Yin-Fah (Sunway University)

JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Vol 19 No 2 (2012): October

The objective of this paper is to examine the relative importance of adoption determinants, as defined by effort expectancy, performance expectancy, perceived risk, personal innovativeness, web self-efficacy and social influences in predicting intention to use e-filing in Malaysia. The results showed that the usefulness and ease of use of the e-filing system, social referents? opinion relating to e-filing and high control in the ability to use web site were statistically significant determinants of tax e-filing adoption. The Inland Revenue Board (IRB) should continue to raise the awareness of uninformed and inexperienced users to use e-filing through education, which would in turn push taxpayers to file their tax returns electronically.