Investigating the perceptions of taxpayer towards the adoption of individual electronic tax filing system (E-Filing): A case study on UiTM Pahang's accounting lecturers / Nur Syazwani Mohammad Fadzillah and Mohamad Ridhuan Mat Dangi

Mohammad Fadzillah, Nur Syazwani and Mat Dangi, Mohamad Ridhuan (2013) Investigating the perceptions of taxpayer towards the adoption of individual electronic tax filing system (E-Filing): A case study on UiTM Pahang's accounting lecturers / Nur Syazwani Mohammad Fadzillah and Mohamad Ridhuan Mat Dangi. In: Prosiding KONAKA Konferensi Akademik (Sains Sosial) 2013, 28-29 Oktober 2013, Bukit Gambang Resort City, Gambang, Pahang, Malaysia.

Abstract

The adoption of E-Filing system is to provide an application on filling and filing the income tax return form that can be made electronically through the internet (Inland Revenue Board Malaysia). It is initiated in Malaysia in the year 2006 as part of the E-government services mainly to provide a convenient way for taxpayers paying their taxes. The Inland Revenue Board Malaysia (IRBM) is the responsible government institution to manage the tax paying process and it can be done either manually or through the E-Filing system. With the objective to encourage citizens using ICT, the E-Filing system if it is used properly can
provide many benefits such as reducing the operating cost of collecting tax, reducing error, saving time and providing a user friendly service. However, the use of E-Filing system in Malaysia has not yet achieved the high remarks. This is supported by the study conducted by Ramoo (2006) which reported that only 120,000 tax returns done through E-Filing represents only 1.2% of the population of taxpayers. While Kwai Fatt and Ming Ling (2008) indicates that there are users who attempt to use E-Filing for the convenience, speed filing and to get faster tax refund whereas there are also users who intend to use E-Filing but failed to do so due to the slow networks thus discourage them to proceed using the system. Therefore this paper attempts to investigate the users' perceptions towards the use of the E-Filing system in terms of the awareness, satisfaction, easiness, risk exposure and usefulness in using the system by focusing on UiTM Pahang's accounting lecturers as the respondents. On average, the result reflects positive perception of taxpayers towards the implementation of e-Filing system for their tax assessment. Further, most of the respondents agree and strongly agree that they are aware of the e-Filing system and also agree to be satisfied with the services provided in e-Filing system. In addition, respondents agree that e-Filing system is easy to use,
neither agree nor disagree that e-Filing system is risky and they agree that e-Filing system is useful to taxpayers.

Metadata

Item Type: Conference or Workshop Item (Paper)
Creators:
Creators
Email / ID Num.
Mohammad Fadzillah, Nur Syazwani
nsyazwani@pahang.uitm.edu.my
Mat Dangi, Mohamad Ridhuan
ridhuan@pahang.uitm.edu.my
Subjects: H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance
H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance > Malaysia
L Education > LB Theory and practice of education > Higher Education > Institutions of higher education
Divisions: Universiti Teknologi MARA, Pahang > Jengka Campus
Event Title: Prosiding KONAKA Konferensi Akademik (Sains Sosial) 2013
Event Dates: 28-29 Oktober 2013
Page Range: pp. 288-298
Keywords: Electronic filing, Perceptions on E-Filing, Tax automation, Malaysia
Date: 2013
URI: https://ir.uitm.edu.my/id/eprint/40903
Edit Item
Edit Item

Download

[thumbnail of 40903.PDF] Text
40903.PDF

Download (10MB)

ID Number

40903

Indexing

|

Statistic

Statistic details