E-filing acceptance by the individual taxpayers : a preliminary analysis / Nor ‘Azimaton Saibon, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin

Saibon, Nor ‘Azimaton and Nawawi, Anuar and Puteh Salin, Ahmad Saiful Azlin (2016) E-filing acceptance by the individual taxpayers : a preliminary analysis / Nor ‘Azimaton Saibon, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin. Journal of Administrative Science, 13 (2). pp. 1-14. ISSN 1675-1302

Abstract

The objective of this study is to determine taxpayer’s perception on the tax filing system via internet, or well
known as e-Filing. The samples were randomly selected from various taxpayers that walk in Inland Revenue Board Petaling Jaya Branch. Survey questionnaires were hand distributed with 44 taxpayers responded. The data collected were analyzed by using descriptive statistic. After 8 years of implementation, the respondents agreed that e-Filing is user friendly and easy to use. Based on the findings, majority of the taxpayers also have confidence and used e-Filing to file their tax return form, indicating taxpayers have a good perception toward e-Filing. However, they are concerned on the safety and security of the system and the efficiency of the server to operate particularly during the peak period.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Saibon, Nor ‘Azimaton
UNSPECIFIED
Nawawi, Anuar
UNSPECIFIED
Puteh Salin, Ahmad Saiful Azlin
UNSPECIFIED
Subjects: H Social Sciences > HA Statistics > Statistical data
H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance
H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance > Malaysia
Divisions: Universiti Teknologi MARA, Shah Alam > Faculty of Administrative Science and Policy Studies
Journal or Publication Title: Journal of Administrative Science
UiTM Journal Collections: UiTM Journal > Journal of Administrative Science (JAS)
ISSN: 1675-1302
Volume: 13
Number: 2
Page Range: pp. 1-14
Keywords: e-filing; tax; electronic government; e-government; easiness; security
Date: December 2016
URI: https://ir.uitm.edu.my/id/eprint/46178
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