Determinants of behavioral intention for interactive data extraction analysis (idea) among tax auditors in Sarawak state director office, irbm

Effectiveness and efficiency have always been the priority of IRBM in delivering its services. This is including the introduction of various data analysis and enhancement tools such as Interactive Data Extraction Analysis (IDEA) to improve the existing work process. However, the number of IDEA utili...

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Main Author:	Valin, Petrus
Format:	Thesis
Language:	eng eng eng
Published:	2020
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/9611/1/s825146_01.pdf https://etd.uum.edu.my/9611/2/s825146_02.pdf https://etd.uum.edu.my/9611/3/s825146_references.docx
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id	my-uum-etd.9611
record_format	uketd_dc
spelling	my-uum-etd.96112024-03-17T06:22:44Z Determinants of behavioral intention for interactive data extraction analysis (idea) among tax auditors in Sarawak state director office, irbm 2020 Valin, Petrus Abdul Aziz, Saliza Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. Effectiveness and efficiency have always been the priority of IRBM in delivering its services. This is including the introduction of various data analysis and enhancement tools such as Interactive Data Extraction Analysis (IDEA) to improve the existing work process. However, the number of IDEA utilization in current work process for IRBM tax auditor is still low if measured to the number of cases settled. This study attempts to identify the determinants of behavioural intention in using a new technology implemented at the workplace. This study adopted the Unified Theory of Acceptance and Use of Technology (UTAUT) with the addition of design characteristic in the independent variables. The data were collected from a sample of 56 tax auditors from six branches under Sarawak State Director Office which comprises of Kuching, Investigation Kuching, Sibu, Bintulu, Miri dan Investigation Miri branches by using a well-structured questionnaire. The Statistical Package for Social Science (SPSS) was utilized to perform the descriptive analysis, validity test, reliability test and regression analyse on the five hypothesized relationship. Findings revealed that only performance expectancy and design characteristics are significantly influenced behavioural intention to use IDEA auditing software. This revealed some point to be considered in encouraging the tax auditors to use the IDEA system such as make it as mandatory of IDEA application in tax audit tasks. The results highlighted some important facts to the authority (Inland Revenue Board of Malaysia) that any new system introduced will be considered if it is believed could improve performance and design characteristic in such a way with clear, understandable and easy application. 2020 Thesis https://etd.uum.edu.my/9611/ https://etd.uum.edu.my/9611/1/s825146_01.pdf text eng public https://etd.uum.edu.my/9611/2/s825146_02.pdf text eng public https://etd.uum.edu.my/9611/3/s825146_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Abdul Aziz, Saliza
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Valin, Petrus Determinants of behavioral intention for interactive data extraction analysis (idea) among tax auditors in Sarawak state director office, irbm
description	Effectiveness and efficiency have always been the priority of IRBM in delivering its services. This is including the introduction of various data analysis and enhancement tools such as Interactive Data Extraction Analysis (IDEA) to improve the existing work process. However, the number of IDEA utilization in current work process for IRBM tax auditor is still low if measured to the number of cases settled. This study attempts to identify the determinants of behavioural intention in using a new technology implemented at the workplace. This study adopted the Unified Theory of Acceptance and Use of Technology (UTAUT) with the addition of design characteristic in the independent variables. The data were collected from a sample of 56 tax auditors from six branches under Sarawak State Director Office which comprises of Kuching, Investigation Kuching, Sibu, Bintulu, Miri dan Investigation Miri branches by using a well-structured questionnaire. The Statistical Package for Social Science (SPSS) was utilized to perform the descriptive analysis, validity test, reliability test and regression analyse on the five hypothesized relationship. Findings revealed that only performance expectancy and design characteristics are significantly influenced behavioural intention to use IDEA auditing software. This revealed some point to be considered in encouraging the tax auditors to use the IDEA system such as make it as mandatory of IDEA application in tax audit tasks. The results highlighted some important facts to the authority (Inland Revenue Board of Malaysia) that any new system introduced will be considered if it is believed could improve performance and design characteristic in such a way with clear, understandable and easy application.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Valin, Petrus
author_facet	Valin, Petrus
author_sort	Valin, Petrus
title	Determinants of behavioral intention for interactive data extraction analysis (idea) among tax auditors in Sarawak state director office, irbm
title_short	Determinants of behavioral intention for interactive data extraction analysis (idea) among tax auditors in Sarawak state director office, irbm
title_full	Determinants of behavioral intention for interactive data extraction analysis (idea) among tax auditors in Sarawak state director office, irbm
title_fullStr	Determinants of behavioral intention for interactive data extraction analysis (idea) among tax auditors in Sarawak state director office, irbm
title_full_unstemmed	Determinants of behavioral intention for interactive data extraction analysis (idea) among tax auditors in Sarawak state director office, irbm
title_sort	determinants of behavioral intention for interactive data extraction analysis (idea) among tax auditors in sarawak state director office, irbm
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2020
url	https://etd.uum.edu.my/9611/1/s825146_01.pdf https://etd.uum.edu.my/9611/2/s825146_02.pdf https://etd.uum.edu.my/9611/3/s825146_references.docx
_version_	1794023764258717696

Determinants of behavioral intention for interactive data extraction analysis (idea) among tax auditors in Sarawak state director office, irbm

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