An integrated model on online tax adoption in Malaysia

As one of the MSC Malaysia Flagship Applications, Online Tax System or e-Filing has gained its popularity since it was launched in 2006. But the obstacles remain concern taxpayers who are really anxious about the technology, lacking of technical skills, or do not trust of any online transaction. Thi...

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Main Authors: Hussein, Ramlah, Mohamed, Norshidah, Ahlan, Abdul Rahman, Mahmud, Murni, Aditiawarman, Umar
Format: Conference or Workshop Item
Language:English
Published: Brunel University 2010
Subjects:
Online Access:http://irep.iium.edu.my/4114/
http://irep.iium.edu.my/4114/
http://irep.iium.edu.my/4114/1/C42_EMCIS2010.pdf
id iium-4114
recordtype eprints
spelling iium-41142017-06-19T01:10:41Z http://irep.iium.edu.my/4114/ An integrated model on online tax adoption in Malaysia Hussein, Ramlah Mohamed, Norshidah Ahlan, Abdul Rahman Mahmud, Murni Aditiawarman, Umar H Social Sciences (General) T Technology (General) As one of the MSC Malaysia Flagship Applications, Online Tax System or e-Filing has gained its popularity since it was launched in 2006. But the obstacles remain concern taxpayers who are really anxious about the technology, lacking of technical skills, or do not trust of any online transaction. This has led to the investigation of the factors that might contribute to the taxpayers’ adoption of the online tax or e-Filing system. To fulfill this aim, a model of online tax adoption was developed by integrating the Technology Acceptance Model (TAM) theory, Diffusion and Innovation (DOI) theory, Perceived Characteristics of Innovating (PCI) and other relevant factors including social influence, web-based service quality, trust of the internet, trust of the government political self efficacy, and perceived risk. Thirteen main hypotheses were developed and tested. The results demonstrate that trust of the government and web-based service quality are found to be a significant factors influencing citizens’ intention to use e-Filing. Key implications for theory and practice are also discussed. Brunel University 2010-04 Conference or Workshop Item PeerReviewed application/pdf en http://irep.iium.edu.my/4114/1/C42_EMCIS2010.pdf Hussein, Ramlah and Mohamed, Norshidah and Ahlan, Abdul Rahman and Mahmud, Murni and Aditiawarman, Umar (2010) An integrated model on online tax adoption in Malaysia. In: European, Mediterranean & Middle Eastern Conference on Information Systems (EMCIS) 2010, 12-13 April 2010, Le Royal Méridien Abu Dhabi, UAE. http://emcis.eu/Emcis_archive/EMCIS/EMCIS2010/Proceedings/Accepted%20Refereed%20Papers/C42.pdf
repository_type Digital Repository
institution_category Local University
institution International Islamic University Malaysia
building IIUM Repository
collection Online Access
language English
topic H Social Sciences (General)
T Technology (General)
spellingShingle H Social Sciences (General)
T Technology (General)
Hussein, Ramlah
Mohamed, Norshidah
Ahlan, Abdul Rahman
Mahmud, Murni
Aditiawarman, Umar
An integrated model on online tax adoption in Malaysia
description As one of the MSC Malaysia Flagship Applications, Online Tax System or e-Filing has gained its popularity since it was launched in 2006. But the obstacles remain concern taxpayers who are really anxious about the technology, lacking of technical skills, or do not trust of any online transaction. This has led to the investigation of the factors that might contribute to the taxpayers’ adoption of the online tax or e-Filing system. To fulfill this aim, a model of online tax adoption was developed by integrating the Technology Acceptance Model (TAM) theory, Diffusion and Innovation (DOI) theory, Perceived Characteristics of Innovating (PCI) and other relevant factors including social influence, web-based service quality, trust of the internet, trust of the government political self efficacy, and perceived risk. Thirteen main hypotheses were developed and tested. The results demonstrate that trust of the government and web-based service quality are found to be a significant factors influencing citizens’ intention to use e-Filing. Key implications for theory and practice are also discussed.
format Conference or Workshop Item
author Hussein, Ramlah
Mohamed, Norshidah
Ahlan, Abdul Rahman
Mahmud, Murni
Aditiawarman, Umar
author_facet Hussein, Ramlah
Mohamed, Norshidah
Ahlan, Abdul Rahman
Mahmud, Murni
Aditiawarman, Umar
author_sort Hussein, Ramlah
title An integrated model on online tax adoption in Malaysia
title_short An integrated model on online tax adoption in Malaysia
title_full An integrated model on online tax adoption in Malaysia
title_fullStr An integrated model on online tax adoption in Malaysia
title_full_unstemmed An integrated model on online tax adoption in Malaysia
title_sort integrated model on online tax adoption in malaysia
publisher Brunel University
publishDate 2010
url http://irep.iium.edu.my/4114/
http://irep.iium.edu.my/4114/
http://irep.iium.edu.my/4114/1/C42_EMCIS2010.pdf
first_indexed 2023-09-18T20:12:13Z
last_indexed 2023-09-18T20:12:13Z
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