TITLE:
E-Filing Behaviour among Academics in Perak State in Malaysia
AUTHORS:
M. Krishna Moorthy, Azni Suhaily Binti Samsuri, Suhaili Binti Mohd Hussin, Maisarah Syazwani Binti Othman, Mahendra Kumar Chelliah
KEYWORDS:
E-Filing, Tax Filing, E-Filing Behavior, E-Filing Adoption, Malaysia
JOURNAL NAME:
Technology and Investment,
Vol.5 No.2,
May
13,
2014
ABSTRACT: Perak State
government in Malaysia has been promoting an Internet tax filing called
electronic filing as part of its e-government initiative. Starting in year 2006,
Malaysia Inland Revenue Board (IRBM) has launched the e-filing method for
individual taxpayers and from that point of time, Malaysia’s citizens are
provided with the option to choose their tax filing method either in the way of
manual tax-filing method or e-filing method. This study focuses on the Perak
State academics’ intention and behavior to adopt e-filing tax system. The
target population for this study is academic staff in Perak State in Malaysia.
116 usable questionnaires were collected from three public institutions and two
private institutions of higher learning in Perak State in Malaysia and the data
analyzed through the SPSS. The findings show that perceived use of use,
perceived usefulness, perceived security, and perceived credibility do
influence the Perak State academic’s e-filing adoption intention. However,
perceived service and information quality has not influenced their e-filing
adoption intention. This study provides several important
implications for building and promoting effective e-filing system by the IRBM.