User acceptance towards new e-filing system’s interface among employment income taxpayers in Malaysia

• Main Author: Afaf, Ahmad
• Format: Thesis
• Language: English; English
• Published: 2023
• Subjects: HG Finance; HJ4771.6 Income Tax. Tax Returns.
• Online Access: https://etd.uum.edu.my/10703/1/s829339_01.pdf; https://etd.uum.edu.my/10703/2/s829339_02.pdf; https://etd.uum.edu.my/10703/

E-Filing evolution began in 2004 and has brought new enhancements year after year in order to keep up with technological advancement. The evolution of e-Filing should be in line with user acceptance in terms of perceived ease of use (PEU), perceived usefulness (PU), service quality (SQ), and system security (SS). The relationship between PEU, PU, SQ SS, and the intention to use (ITU) the new e-Filing system interface determines the level of acceptance among Malaysian employment income taxpayers. The interface of the new e-Filing system was designed in accordance with the current technology standards. It is due to the changes made to the user interface and user experience (UIUX). The UIUX is intended to capture the attention of the user while interacting with a digital platform. Consequently, the new e-Filing system's interface has to be simpler, rational, and more enjoyable to use. In this study, three research objectives are outlined for further examination. 184 respondents from the employment income group who filed their income tax returns electronically were chosen as a sample. For objectives one and two, quantitative analysis was used. Meanwhile, for the third objective, qualitative analysis was used. Furthermore, multiple regression methods were used in the empirical analysis of variables' relationships. TAM was used as the foundational theory in this study. This research discusses the relevant literatures on the use of the new e-Filing system's interface in order to gain a better understanding. Empirical analysis revealed a positive relationship between PEU, PU, SQ, and SS and the intention to use the new e-Filing system' interface. SS is the highest element influences the users to use the new e-Filing interface. Asresult, the government must improve its effectiveness in order to ensure the system's long-term viability.