Contributing factors to the e-filing acceptance among salaried taxpayers

Inland Revenue Board of Malaysia (IRBM) has made tremendous effort in campaigning tax filing through electronic filing system (e-filing). However after more than 10 years of e-filing implementation, there are still significance number of taxpayers who insisted to file their tax form manually. This s...

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Main Author:	Mohd Razali, Masnani
Format:	Thesis
Language:	eng eng eng
Published:	2020
Subjects:	HJ4771.6 Income Tax Tax Returns. HJ Public Finance
Online Access:	https://etd.uum.edu.my/9469/1/s821426_01.pdf https://etd.uum.edu.my/9469/2/s821426_02.pdf https://etd.uum.edu.my/9469/3/s821426_references.docx
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id	my-uum-etd.9469
record_format	uketd_dc
spelling	my-uum-etd.94692023-10-31T02:39:33Z Contributing factors to the e-filing acceptance among salaried taxpayers 2020 Mohd Razali, Masnani Ibrahim, Idawati Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. HJ Public Finance Inland Revenue Board of Malaysia (IRBM) has made tremendous effort in campaigning tax filing through electronic filing system (e-filing). However after more than 10 years of e-filing implementation, there are still significance number of taxpayers who insisted to file their tax form manually. This situation hinders the IRBM to achieve its target towards 100 percent e-filing users. This is proven when 12% from the whole tax submission in 2016 was submitted using manual tax form. Although the number of non e-filers keeps decreasing from year to year, it should be investigated to assist IRBM in achieving its target. Therefore, this study aimed to investigate the impact of people, process and technology factors towards the e-filing acceptance among salaried taxpayers in Klang Valley areas. From 200 survey forms, 124 were returned (62%) and 109 forms (55%) were valid for further analysis. Using regression analysis, results indicate that only people factor has significant relationship whereas process and technology factors have no relationship towards e-filing acceptance. Since IRBM aim to improve e-filing performances, this result may assist IRBM to make strategic plan and corrective action to serve better services to Malaysia taxpayers especially on people factor. This research is also imperative since e-filing can encourage voluntary compliance. 2020 Thesis https://etd.uum.edu.my/9469/ https://etd.uum.edu.my/9469/1/s821426_01.pdf text eng public https://etd.uum.edu.my/9469/2/s821426_02.pdf text eng public https://etd.uum.edu.my/9469/3/s821426_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Ibrahim, Idawati
topic	HJ4771.6 Income Tax Tax Returns. HJ Public Finance
spellingShingle	HJ4771.6 Income Tax Tax Returns. HJ Public Finance Mohd Razali, Masnani Contributing factors to the e-filing acceptance among salaried taxpayers
description	Inland Revenue Board of Malaysia (IRBM) has made tremendous effort in campaigning tax filing through electronic filing system (e-filing). However after more than 10 years of e-filing implementation, there are still significance number of taxpayers who insisted to file their tax form manually. This situation hinders the IRBM to achieve its target towards 100 percent e-filing users. This is proven when 12% from the whole tax submission in 2016 was submitted using manual tax form. Although the number of non e-filers keeps decreasing from year to year, it should be investigated to assist IRBM in achieving its target. Therefore, this study aimed to investigate the impact of people, process and technology factors towards the e-filing acceptance among salaried taxpayers in Klang Valley areas. From 200 survey forms, 124 were returned (62%) and 109 forms (55%) were valid for further analysis. Using regression analysis, results indicate that only people factor has significant relationship whereas process and technology factors have no relationship towards e-filing acceptance. Since IRBM aim to improve e-filing performances, this result may assist IRBM to make strategic plan and corrective action to serve better services to Malaysia taxpayers especially on people factor. This research is also imperative since e-filing can encourage voluntary compliance.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Mohd Razali, Masnani
author_facet	Mohd Razali, Masnani
author_sort	Mohd Razali, Masnani
title	Contributing factors to the e-filing acceptance among salaried taxpayers
title_short	Contributing factors to the e-filing acceptance among salaried taxpayers
title_full	Contributing factors to the e-filing acceptance among salaried taxpayers
title_fullStr	Contributing factors to the e-filing acceptance among salaried taxpayers
title_full_unstemmed	Contributing factors to the e-filing acceptance among salaried taxpayers
title_sort	contributing factors to the e-filing acceptance among salaried taxpayers
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2020
url	https://etd.uum.edu.my/9469/1/s821426_01.pdf https://etd.uum.edu.my/9469/2/s821426_02.pdf https://etd.uum.edu.my/9469/3/s821426_references.docx
_version_	1783729410183004160

Contributing factors to the e-filing acceptance among salaried taxpayers

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