An application of UTAUT model for understanding taxpayers' intention to use e-filing system / Indarawati Tarmuji and Masita Hasan

The purpose of this research is to investigate the key determinants of the tax payer acceptance of e-filing system in Malaysia. Understanding these factors can extend our knowledge on taxpayers, decision making and lead to better implementation of e-filing system. The paper also attempts to validate the appropriateness of the Unified Theory of Acceptance and Use of Technology (UTAUT) within the context of e-filing system. A questionnaire was developed based on previous work in the areas of technology acceptance and e-filing system. The questionnaire was distributed to UiTM lecturer. Multiple regressions analysis and hierarchical regression analysis were utilized to evaluate the collected data. The results of this study indicate that UTAUT provides a good foundation for future technology acceptance research. The Four main predictors relevant to this study (performance expectancy, effort expectancy, social influence and Facilitating Condition) were significant and explained a significant amount of the variance in predicting a taxpayers' intention to use e-filing system. However, the inclusion of moderating factor as proposed in UTAUT did not shown any significant effect. Therefore, we are¬ leaving parsimony to future research.