Factors affecting acceptance of “E-Pelarian Cukai” system among Malaysians

“E-Pelarian Cukai,” also known as the tax evasion reporting system, was launched on January 1st, 2023, and the cases reported as of September 2023 were 2829 cases. The objective of this study is to examine factors affecting the acceptance of the “E-Pelarian Cukai” system among Malaysians by using th...

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Main Author:	Subin, Ilin
Format:	Thesis
Language:	eng eng
Published:	2024
Subjects:	HJ4771.6 Income Tax Tax Returns. T Technology (General)
Online Access:	https://etd.uum.edu.my/11409/1/s831492_01.pdf https://etd.uum.edu.my/11409/2/s831492_02.pdf
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id	my-uum-etd.11409
record_format	uketd_dc
spelling	my-uum-etd.114092024-10-29T00:33:18Z Factors affecting acceptance of “E-Pelarian Cukai” system among Malaysians 2024 Subin, Ilin Raja Mohd Ali, Raja Haslinda Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy HJ4771.6 Income Tax. Tax Returns. T Technology (General) “E-Pelarian Cukai,” also known as the tax evasion reporting system, was launched on January 1st, 2023, and the cases reported as of September 2023 were 2829 cases. The objective of this study is to examine factors affecting the acceptance of the “E-Pelarian Cukai” system among Malaysians by using the Technology Acceptance Model (TAM). Variable factors such as perceived usefulness (PU), perceived ease of use (PEOU), reward (RW), and awareness (AW) will be tested to determine if they influence the acceptance of this system. Drawing on the quantitative research method, 329 usable responses were collected through an online survey form. 23.7% of the usable responses were familiar with the system, while 76.3% never used the system yet. By using SmartPLS to run the test, the results show that perceived usefulness and perceived ease of use significantly influence the acceptance of the “E-Pelarian Cukai” system among Malaysians. While reward and awareness are also a crucial factor for the acceptance of this system. The Inland Revenue Board of Malaysia (IRBM) should integrate robust rewards into the system, which is believed to increase user satisfaction and overall system acceptance. The design of these programs should align with the preferences and needs of IRBM as required by policymakers in terms of tax collection in the country, besides investing in targeted initiatives to increase awareness about the "E-Pelarian Cukai" system. 2024 Thesis https://etd.uum.edu.my/11409/ https://etd.uum.edu.my/11409/1/s831492_01.pdf text eng 2027-05-31 staffonly https://etd.uum.edu.my/11409/2/s831492_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Raja Mohd Ali, Raja Haslinda
topic	HJ4771.6 Income Tax Tax Returns. T Technology (General)
spellingShingle	HJ4771.6 Income Tax Tax Returns. T Technology (General) Subin, Ilin Factors affecting acceptance of “E-Pelarian Cukai” system among Malaysians
description	“E-Pelarian Cukai,” also known as the tax evasion reporting system, was launched on January 1st, 2023, and the cases reported as of September 2023 were 2829 cases. The objective of this study is to examine factors affecting the acceptance of the “E-Pelarian Cukai” system among Malaysians by using the Technology Acceptance Model (TAM). Variable factors such as perceived usefulness (PU), perceived ease of use (PEOU), reward (RW), and awareness (AW) will be tested to determine if they influence the acceptance of this system. Drawing on the quantitative research method, 329 usable responses were collected through an online survey form. 23.7% of the usable responses were familiar with the system, while 76.3% never used the system yet. By using SmartPLS to run the test, the results show that perceived usefulness and perceived ease of use significantly influence the acceptance of the “E-Pelarian Cukai” system among Malaysians. While reward and awareness are also a crucial factor for the acceptance of this system. The Inland Revenue Board of Malaysia (IRBM) should integrate robust rewards into the system, which is believed to increase user satisfaction and overall system acceptance. The design of these programs should align with the preferences and needs of IRBM as required by policymakers in terms of tax collection in the country, besides investing in targeted initiatives to increase awareness about the "E-Pelarian Cukai" system.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Subin, Ilin
author_facet	Subin, Ilin
author_sort	Subin, Ilin
title	Factors affecting acceptance of “E-Pelarian Cukai” system among Malaysians
title_short	Factors affecting acceptance of “E-Pelarian Cukai” system among Malaysians
title_full	Factors affecting acceptance of “E-Pelarian Cukai” system among Malaysians
title_fullStr	Factors affecting acceptance of “E-Pelarian Cukai” system among Malaysians
title_full_unstemmed	Factors affecting acceptance of “E-Pelarian Cukai” system among Malaysians
title_sort	factors affecting acceptance of “e-pelarian cukai” system among malaysians
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2024
url	https://etd.uum.edu.my/11409/1/s831492_01.pdf https://etd.uum.edu.my/11409/2/s831492_02.pdf
_version_	1818647172024893440

Factors affecting acceptance of “E-Pelarian Cukai” system among Malaysians

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