Factors influencing taxpayers' intention to accept to use e-filling in the (IRBM) Johor Bahru Branch / Siti Norhafizah Itmin

The statutory body is a government-run organization that constantly competes in a position to survive under any circumstances in order to capitalize on national income. The Inland Revenue Board of Malaysia (IRBM) is one of the statutory bodies under the Ministry of Finance. Once the tax system in Malaysia has been established, the best and the most attractive financial incentives remain important roles for
stakeholders such as the T20, M40 and B40. The communities and netizens make information technology networks as the leading hub for sources information for the government and private sectors, the E-Filing system has been successfully introduced in year 2006. As such, governments in every country including Malaysia have spent large sums of money on e-government reputation and especially on e-filing systems to facilitate government services. The study examines factors that might influence taxpayers' level of intention to accept E-filing based upon the theoretical framework of technology acceptance model (TAM). The survey was elicited information using a structured questionnaire and quantitative approach from 96 respondents, and the duration begins from first of June 2020 until 30th June 2020. The city of Johor Bahru has been selected as the main location due to higher tax collection achievements in 2018 and 2019. This indicates that respondents have a high level on intention to accept and receive E-Filing as a source of tax information in the (IRBM) Johor Bahru Branch. The findings show that perceived behavioral control, perceived usefulness, tax general knowledge are positively associated, but perceived subjective non and perceived ease of use are not significantly associated with taxpayers' intention to accept E-filing in the (IRBM) Johor Bahru Branch. In addition, there was a positive relationship between the dependent variable and independent variables derived from the Pearson correlation analysis result. This due to intention to accept of technology enable them using the E-Filing in future as the system improved continuously and offer more convenience, secure and safely. The (IRBM) is currently promoting the use of E-Filing online system, enabling it to adopt more effective strategy and planning that will receive of 80% submission assessment in year 2025.