Intention of electronic filing usage by salaried taxpayers in Malacca / Nurul Nadiah Ibrahim

E-filing has been implemented since 2006, but after ten years, some taxpayers are still submitting income tax return through manual tax filing. This is proven by the statistics from the IRBM, which indicates that only 80% of taxpayers in Malaysia have adopted the e-filing tax system in 2013 (IRBM, 2...

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Main Author: Ibrahim, Nurul Nadiah
Format: Thesis
Language:English
Published: 2015
Online Access:https://ir.uitm.edu.my/id/eprint/17627/2/TM_NURUL%20NADIAH%20IBRAHIM%20AC%2015_5.pdf
https://ir.uitm.edu.my/id/eprint/17627/
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spelling my.uitm.ir.176272022-03-10T05:17:49Z https://ir.uitm.edu.my/id/eprint/17627/ Intention of electronic filing usage by salaried taxpayers in Malacca / Nurul Nadiah Ibrahim Ibrahim, Nurul Nadiah E-filing has been implemented since 2006, but after ten years, some taxpayers are still submitting income tax return through manual tax filing. This is proven by the statistics from the IRBM, which indicates that only 80% of taxpayers in Malaysia have adopted the e-filing tax system in 2013 (IRBM, 2013).The remaining 20 percent that still use manual tax filing could creates concern. Thus, the purpose of this study is to examine the factors that will influence taxpayers' intention to use or continue using e-filing. A questionnaire survey was personally distributed to 210 teachers from seven secondary schools in Melaka Tengah District within a two-month period (October 2015 to November 2015). In total, 151 usable questionnaires were collected, which is a response rate of 71.9%. The data were analysed using multiple regression and it was found that self-efficacy, perceived usefulness, perceived ease of use and social norm, significantly influence the intentions of teachers in secondary schools to use or continue using e-filing system. This study contributes to better understanding on the level of intention to use or continue using the e-filing system by teachers from secondary schools in Melaka Tengah District and proved that factors that have been highlighted by previous studies really contribute towards taxpayers' intentions to use e-filing. The findings are expected to contribute to the academic knowledge. 2015 Thesis NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/17627/2/TM_NURUL%20NADIAH%20IBRAHIM%20AC%2015_5.pdf ID17627 Ibrahim, Nurul Nadiah (2015) Intention of electronic filing usage by salaried taxpayers in Malacca / Nurul Nadiah Ibrahim. Masters thesis, thesis, Universiti Teknologi MARA.
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
description E-filing has been implemented since 2006, but after ten years, some taxpayers are still submitting income tax return through manual tax filing. This is proven by the statistics from the IRBM, which indicates that only 80% of taxpayers in Malaysia have adopted the e-filing tax system in 2013 (IRBM, 2013).The remaining 20 percent that still use manual tax filing could creates concern. Thus, the purpose of this study is to examine the factors that will influence taxpayers' intention to use or continue using e-filing. A questionnaire survey was personally distributed to 210 teachers from seven secondary schools in Melaka Tengah District within a two-month period (October 2015 to November 2015). In total, 151 usable questionnaires were collected, which is a response rate of 71.9%. The data were analysed using multiple regression and it was found that self-efficacy, perceived usefulness, perceived ease of use and social norm, significantly influence the intentions of teachers in secondary schools to use or continue using e-filing system. This study contributes to better understanding on the level of intention to use or continue using the e-filing system by teachers from secondary schools in Melaka Tengah District and proved that factors that have been highlighted by previous studies really contribute towards taxpayers' intentions to use e-filing. The findings are expected to contribute to the academic knowledge.
format Thesis
author Ibrahim, Nurul Nadiah
spellingShingle Ibrahim, Nurul Nadiah
Intention of electronic filing usage by salaried taxpayers in Malacca / Nurul Nadiah Ibrahim
author_facet Ibrahim, Nurul Nadiah
author_sort Ibrahim, Nurul Nadiah
title Intention of electronic filing usage by salaried taxpayers in Malacca / Nurul Nadiah Ibrahim
title_short Intention of electronic filing usage by salaried taxpayers in Malacca / Nurul Nadiah Ibrahim
title_full Intention of electronic filing usage by salaried taxpayers in Malacca / Nurul Nadiah Ibrahim
title_fullStr Intention of electronic filing usage by salaried taxpayers in Malacca / Nurul Nadiah Ibrahim
title_full_unstemmed Intention of electronic filing usage by salaried taxpayers in Malacca / Nurul Nadiah Ibrahim
title_sort intention of electronic filing usage by salaried taxpayers in malacca / nurul nadiah ibrahim
publishDate 2015
url https://ir.uitm.edu.my/id/eprint/17627/2/TM_NURUL%20NADIAH%20IBRAHIM%20AC%2015_5.pdf
https://ir.uitm.edu.my/id/eprint/17627/
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score 13.1944895