The determinants of behavioral acceptance for tax e-filing among tax preparers in Malaysia

Are we ready to fully transform manual application to electronic engagement in achieving Vision 2020? At the last phase of the e-government development, despite the huge investment put forward, the behavioral intention acceptability is in doubt and has not fully achieved the target. How far this op...

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Main Author:	Saliza, Abdul Aziz
Format:	Thesis
Language:	eng eng
Published:	2014
Subjects:	HD58.7 Organizational Behavior.
Online Access:	https://etd.uum.edu.my/4965/1/s92936.pdf https://etd.uum.edu.my/4965/2/s92936_abstract.pdf
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id	my-uum-etd.4965
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Md Idris, Kamil
topic	HD58.7 Organizational Behavior. HD58.7 Organizational Behavior.
spellingShingle	HD58.7 Organizational Behavior. HD58.7 Organizational Behavior. Saliza, Abdul Aziz The determinants of behavioral acceptance for tax e-filing among tax preparers in Malaysia
description	Are we ready to fully transform manual application to electronic engagement in achieving Vision 2020? At the last phase of the e-government development, despite the huge investment put forward, the behavioral intention acceptability is in doubt and has not fully achieved the target. How far this opportunity has been taken by Malaysians is the main concern of this research. In taxation, specifically in corporate tax e-filing, acceptability seems to be low/unsatisfactory as reported by the Inland Revenue Board of Malaysia (IRBM). The percentage of engagement is unsatisfied even after 10 years of tax e-filing implementation. Thus, the situation of the technology of tax e-filing being underutilized, despite the evolution requires some explanations. This indirectly could possibly risk the achievement of the government transformation programs. In seeking imperative answers, this research is designed for the following objectives: (1) to determine the level of acceptance of tax e-filing among Malaysian tax agents/preparers, (2) to identify the determinants of tax e-filing acceptability and (3) to examine how the factors identified in (2) are related to tax e-filing acceptability. The results of this research were obtained via simple random sampling from 213 respondents by using Structural Equation Modeling (SEM), Partial Lease Square (PLS) and Bootstrapping. They provide a useful tool to determine and assess the possibility for new technology introductions. Indirectly, the understanding could reduce the percentage of resistance to adopt any new system, which takes into account the few factors identified in this research. Conclusively, the findings support the Unified Theory of Acceptance and the Use of Technology (UTAUT) theory in particular, and are consistent with previous findings in general. Hence, the new development in this tax e-filing aspect certainly would give impacts on the theory as well as management
format	Thesis
qualification_name	Ph.D.
qualification_level	Doctorate
author	Saliza, Abdul Aziz
author_facet	Saliza, Abdul Aziz
author_sort	Saliza, Abdul Aziz
title	The determinants of behavioral acceptance for tax e-filing among tax preparers in Malaysia
title_short	The determinants of behavioral acceptance for tax e-filing among tax preparers in Malaysia
title_full	The determinants of behavioral acceptance for tax e-filing among tax preparers in Malaysia
title_fullStr	The determinants of behavioral acceptance for tax e-filing among tax preparers in Malaysia
title_full_unstemmed	The determinants of behavioral acceptance for tax e-filing among tax preparers in Malaysia
title_sort	determinants of behavioral acceptance for tax e-filing among tax preparers in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2014
url	https://etd.uum.edu.my/4965/1/s92936.pdf https://etd.uum.edu.my/4965/2/s92936_abstract.pdf
_version_	1776103660344836096
spelling	my-uum-etd.49652023-01-12T01:48:49Z The determinants of behavioral acceptance for tax e-filing among tax preparers in Malaysia 2014 Saliza, Abdul Aziz Md Idris, Kamil Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HD58.7 Organizational Behavior. HJ4771.6 Income Tax. Tax Returns. Are we ready to fully transform manual application to electronic engagement in achieving Vision 2020? At the last phase of the e-government development, despite the huge investment put forward, the behavioral intention acceptability is in doubt and has not fully achieved the target. How far this opportunity has been taken by Malaysians is the main concern of this research. In taxation, specifically in corporate tax e-filing, acceptability seems to be low/unsatisfactory as reported by the Inland Revenue Board of Malaysia (IRBM). The percentage of engagement is unsatisfied even after 10 years of tax e-filing implementation. Thus, the situation of the technology of tax e-filing being underutilized, despite the evolution requires some explanations. This indirectly could possibly risk the achievement of the government transformation programs. In seeking imperative answers, this research is designed for the following objectives: (1) to determine the level of acceptance of tax e-filing among Malaysian tax agents/preparers, (2) to identify the determinants of tax e-filing acceptability and (3) to examine how the factors identified in (2) are related to tax e-filing acceptability. The results of this research were obtained via simple random sampling from 213 respondents by using Structural Equation Modeling (SEM), Partial Lease Square (PLS) and Bootstrapping. They provide a useful tool to determine and assess the possibility for new technology introductions. Indirectly, the understanding could reduce the percentage of resistance to adopt any new system, which takes into account the few factors identified in this research. Conclusively, the findings support the Unified Theory of Acceptance and the Use of Technology (UTAUT) theory in particular, and are consistent with previous findings in general. Hence, the new development in this tax e-filing aspect certainly would give impacts on the theory as well as management 2014 Thesis https://etd.uum.edu.my/4965/ https://etd.uum.edu.my/4965/1/s92936.pdf text eng public https://etd.uum.edu.my/4965/2/s92936_abstract.pdf text eng public Ph.D. doctoral Universiti Utara Malaysia Accenture. (2002).Classifiing Leading Countries in e-Government. Retrieved 3 April, 2010, from www.accenture.com/xdoc/en/industries/government/ eGov. Accenture. (2005). Leadership in customer service: New expectations, new experience. Retrieved 3 April, 2010, from www.accenture.com/ xdoc/en/industries/government. Adam, D. 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