The determinants of tax e-filing among tax preparers in Malaysia

The evolutions of tax filing system had gone through a tremendous change.The transformation of manual to electronic shows the successful of self-assessment system implementation.Undeniably, the progression had consumes a huge amount of expenditures in ensuring the infrastructure and facilities capa...

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Main Authors: Abdul Aziz, Saliza, Md. Idris, Kamil
Format: Article
Language:English
Published: World Business Institute, Australia 2012
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Online Access:http://repo.uum.edu.my/20486/1/WJSS%202%203%202012%20182%20188.pdf
http://repo.uum.edu.my/20486/
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spelling my.uum.repo.204862017-01-02T08:48:36Z http://repo.uum.edu.my/20486/ The determinants of tax e-filing among tax preparers in Malaysia Abdul Aziz, Saliza Md. Idris, Kamil HJ Public Finance The evolutions of tax filing system had gone through a tremendous change.The transformation of manual to electronic shows the successful of self-assessment system implementation.Undeniably, the progression had consumes a huge amount of expenditures in ensuring the infrastructure and facilities capable to accommodate the technology. In spite of the easiness and efficiency of e filing, the acceptability of users on using such facility remains unsatisfactorily.Why sour? What went wrong? And how could the government improve such situation? These are the key questions that need to be addressed.At the moment, a comprehensive explanation to address the above problem still remains inconclusive.Thus, this conceptual paper tries to identify and close some of the gaps that are not addressed by the literature.The main objective of this study is to gain understanding on the gaps existed in the e-filing among the tax preparer. In seeking for the imperative answers, this research is design for the following objectives (1) to determine the level of acceptance of tax e-filing among Malaysian tax preparers; (2) to identify the determinants of tax e-filing acceptability; and (3) to examine how the factors identified in two (2) are related to tax e-filing acceptability. World Business Institute, Australia 2012 Article PeerReviewed application/pdf en http://repo.uum.edu.my/20486/1/WJSS%202%203%202012%20182%20188.pdf Abdul Aziz, Saliza and Md. Idris, Kamil (2012) The determinants of tax e-filing among tax preparers in Malaysia. World Journal of Social Sciences, 2 (3). pp. 182-188. ISSN 1838-3785 http://www.wjsspapers.com/previous_issue/May/2012
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Abdul Aziz, Saliza
Md. Idris, Kamil
The determinants of tax e-filing among tax preparers in Malaysia
description The evolutions of tax filing system had gone through a tremendous change.The transformation of manual to electronic shows the successful of self-assessment system implementation.Undeniably, the progression had consumes a huge amount of expenditures in ensuring the infrastructure and facilities capable to accommodate the technology. In spite of the easiness and efficiency of e filing, the acceptability of users on using such facility remains unsatisfactorily.Why sour? What went wrong? And how could the government improve such situation? These are the key questions that need to be addressed.At the moment, a comprehensive explanation to address the above problem still remains inconclusive.Thus, this conceptual paper tries to identify and close some of the gaps that are not addressed by the literature.The main objective of this study is to gain understanding on the gaps existed in the e-filing among the tax preparer. In seeking for the imperative answers, this research is design for the following objectives (1) to determine the level of acceptance of tax e-filing among Malaysian tax preparers; (2) to identify the determinants of tax e-filing acceptability; and (3) to examine how the factors identified in two (2) are related to tax e-filing acceptability.
format Article
author Abdul Aziz, Saliza
Md. Idris, Kamil
author_facet Abdul Aziz, Saliza
Md. Idris, Kamil
author_sort Abdul Aziz, Saliza
title The determinants of tax e-filing among tax preparers in Malaysia
title_short The determinants of tax e-filing among tax preparers in Malaysia
title_full The determinants of tax e-filing among tax preparers in Malaysia
title_fullStr The determinants of tax e-filing among tax preparers in Malaysia
title_full_unstemmed The determinants of tax e-filing among tax preparers in Malaysia
title_sort determinants of tax e-filing among tax preparers in malaysia
publisher World Business Institute, Australia
publishDate 2012
url http://repo.uum.edu.my/20486/1/WJSS%202%203%202012%20182%20188.pdf
http://repo.uum.edu.my/20486/
http://www.wjsspapers.com/previous_issue/May/2012
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score 12.913726