Determinants of behavioural intention to use interactive data extraction analysis among company field tax auditors of IRBM branch in Klang Valley

The Inland Revenue Board of Malaysia (IRBM) has introduced the Interactive Data Extraction Analysis (IDEA) auditing software intending to improve the productivity and efficiency of field tax auditors. The implementation of numerous data analysis and enhancement techniques, such as IDEA, aims to enha...

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Main Author:	Muniza, Mukhiar
Format:	Thesis
Language:	eng eng
Published:	2024
Subjects:	HJ4771.6 Income Tax Tax Returns. T Technology (General)
Online Access:	https://etd.uum.edu.my/11395/1/s831487_01.pdf https://etd.uum.edu.my/11395/2/s831487_02.pdf
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id	my-uum-etd.11395
record_format	uketd_dc
spelling	my-uum-etd.113952024-10-28T06:59:00Z Determinants of behavioural intention to use interactive data extraction analysis among company field tax auditors of IRBM branch in Klang Valley 2024 Muniza, Mukhiar Abdul Aziz, Saliza Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy HJ4771.6 Income Tax. Tax Returns. T Technology (General) The Inland Revenue Board of Malaysia (IRBM) has introduced the Interactive Data Extraction Analysis (IDEA) auditing software intending to improve the productivity and efficiency of field tax auditors. The implementation of numerous data analysis and enhancement techniques, such as IDEA, aims to enhance the current work processes. Nevertheless, the utilisation of IDEA in the current work process for IRBM company field tax auditors remain minimal, as indicated by the limited number of company field tax auditors using it. This study aims to uncover the factors that influence a company field tax auditor’s inclination to use an existing auditing software in the workplace. The research approach utilised the Unified Theory of Acceptance and Use of Technology (UTAUT) as the framework, combining attitude and training as independent variables. The data were gathered from a sample of 212 company field tax auditors from eight localities in the Klang Valley branches, including Wangsa Maju, Cheras, Bangi, KL Bandar, Petaling Jaya, Duta (Perniagaan), Shah Alam, and Klang. This was done by administering a well-structured questionnaire. The Statistical Package for Social Science (SPSS) is employed to conduct descriptive analysis, validity testing, reliability testing, and regression analysis on the six hypothesized relationships. The results showed that attitude, performance expectancy and effort expectancy were significantly influenced behavioural intention to use IDEA auditing software. The other variables, which are social influence, facilitating condition, and training, are found not to have a significant influence on behavioural intention to use IDEA auditing software. The study hoped to assist the IRBM in future planning and developing strategies to encourage company field tax auditors to utilise IDEA auditing software in the future. 2024 Thesis https://etd.uum.edu.my/11395/ https://etd.uum.edu.my/11395/1/s831487_01.pdf text eng 2027-05-31 staffonly https://etd.uum.edu.my/11395/2/s831487_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abdul Aziz, Saliza
topic	HJ4771.6 Income Tax Tax Returns. T Technology (General)
spellingShingle	HJ4771.6 Income Tax Tax Returns. T Technology (General) Muniza, Mukhiar Determinants of behavioural intention to use interactive data extraction analysis among company field tax auditors of IRBM branch in Klang Valley
description	The Inland Revenue Board of Malaysia (IRBM) has introduced the Interactive Data Extraction Analysis (IDEA) auditing software intending to improve the productivity and efficiency of field tax auditors. The implementation of numerous data analysis and enhancement techniques, such as IDEA, aims to enhance the current work processes. Nevertheless, the utilisation of IDEA in the current work process for IRBM company field tax auditors remain minimal, as indicated by the limited number of company field tax auditors using it. This study aims to uncover the factors that influence a company field tax auditor’s inclination to use an existing auditing software in the workplace. The research approach utilised the Unified Theory of Acceptance and Use of Technology (UTAUT) as the framework, combining attitude and training as independent variables. The data were gathered from a sample of 212 company field tax auditors from eight localities in the Klang Valley branches, including Wangsa Maju, Cheras, Bangi, KL Bandar, Petaling Jaya, Duta (Perniagaan), Shah Alam, and Klang. This was done by administering a well-structured questionnaire. The Statistical Package for Social Science (SPSS) is employed to conduct descriptive analysis, validity testing, reliability testing, and regression analysis on the six hypothesized relationships. The results showed that attitude, performance expectancy and effort expectancy were significantly influenced behavioural intention to use IDEA auditing software. The other variables, which are social influence, facilitating condition, and training, are found not to have a significant influence on behavioural intention to use IDEA auditing software. The study hoped to assist the IRBM in future planning and developing strategies to encourage company field tax auditors to utilise IDEA auditing software in the future.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Muniza, Mukhiar
author_facet	Muniza, Mukhiar
author_sort	Muniza, Mukhiar
title	Determinants of behavioural intention to use interactive data extraction analysis among company field tax auditors of IRBM branch in Klang Valley
title_short	Determinants of behavioural intention to use interactive data extraction analysis among company field tax auditors of IRBM branch in Klang Valley
title_full	Determinants of behavioural intention to use interactive data extraction analysis among company field tax auditors of IRBM branch in Klang Valley
title_fullStr	Determinants of behavioural intention to use interactive data extraction analysis among company field tax auditors of IRBM branch in Klang Valley
title_full_unstemmed	Determinants of behavioural intention to use interactive data extraction analysis among company field tax auditors of IRBM branch in Klang Valley
title_sort	determinants of behavioural intention to use interactive data extraction analysis among company field tax auditors of irbm branch in klang valley
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2024
url	https://etd.uum.edu.my/11395/1/s831487_01.pdf https://etd.uum.edu.my/11395/2/s831487_02.pdf
_version_	1818647168430374912

Determinants of behavioural intention to use interactive data extraction analysis among company field tax auditors of IRBM branch in Klang Valley

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