E-Filing Behaviour among Academics in Perak State in Malaysia

M. Krishna Moorthy, Azni Suhaily Binti Samsuri, Suhaili Binti Mohd Hussin, Maisarah Syazwani Binti Othman, Mahendra Kumar Chelliah

Department Commerce and Accountancy, Universiti Tunku Abdul Rahman, Perak Campus, Kampar, Malaysia.

DOI: 10.4236/ti.2014.52009                

Abstract

Perak State government in Malaysia has been promoting an Internet tax filing called electronic filing as part of its e-government initiative. Starting in year 2006, Malaysia Inland Revenue Board (IRBM) has launched the e-filing method for individual taxpayers and from that point of time, Malaysia’s citizens are provided with the option to choose their tax filing method either in the way of manual tax-filing method or e-filing method. This study focuses on the Perak State academics’ intention and behavior to adopt e-filing tax system. The target population for this study is academic staff in Perak State in Malaysia. 116 usable questionnaires were collected from three public institutions and two private institutions of higher learning in Perak State in Malaysia and the data analyzed through the SPSS. The findings show that perceived use of use, perceived usefulness, perceived security, and perceived credibility do influence the Perak State academic’s e-filing adoption intention. However, perceived service and information quality has not influenced their e-filing adoption intention. This study provides several important implications for building and promoting effective e-filing system by the IRBM.

Keywords

E-Filing, Tax Filing, E-Filing Behavior, E-Filing Adoption, Malaysia

Conflicts of Interest

The authors declare no conflicts of interest.

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