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
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id	my-uitm-ir.17627
record_format	uketd_dc
spelling	my-uitm-ir.176272022-03-10T05:17:49Z Intention of electronic filing usage by salaried taxpayers in Malacca / Nurul Nadiah Ibrahim 2015 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 https://ir.uitm.edu.my/id/eprint/17627/ https://ir.uitm.edu.my/id/eprint/17627/2/TM_NURUL%20NADIAH%20IBRAHIM%20AC%2015_5.pdf text en public mphil masters Universiti Teknologi MARA Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
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
qualification_name	Master of Philosophy (M.Phil.)
qualification_level	Master's degree
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
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2015
url	https://ir.uitm.edu.my/id/eprint/17627/2/TM_NURUL%20NADIAH%20IBRAHIM%20AC%2015_5.pdf
_version_	1783733571239804928

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

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