The profile of tax e-filing users and non-users: The case of Malaysia

• Main Author: Ibrahim, Idawati
• Format: Conference or Workshop Item
• Language: English
• Published: 2015
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/17591/1/354-ICAS2015%20354-360.pdf; http://repo.uum.edu.my/17591/; http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/136-the-profile-of-tax-e-filing-users-and-non-users-the-case-of-malaysia

A system is considered successful if the take-up rate is high.In Australia and the United States, tax e-filing users have reached more than 80 percent of total taxpayers.However, in Malaysia, the take-up rate of tax e-filing system by individual taxpayers is still considered low. Therefore, it is puzzling on the background of those who do not like to e-file and who like to e-file. The aim of this paper is to identify the characteristics of users and non-users of tax e-filing system in Malaysia.This is important as understanding the characteristics of users and non-users of e-filing can help the government in making decision on the strategies to tackle the specific groups effectively, rather than implementing a general strategy in promoting the system.This study found that the main characteristics that influence a taxpayer to e-file or not are: gender, age, ethnicity and educational level.