Politeknik Tuanku Sultanah Bahiyah, Kulim: staffs perception towards e-filing system and their intention to use / Siti Ruhaizan Ab Halim @ Mat Soh

This research is about the perception of taxpayers towards e-filing system introduced by Inland Revenue Board in Malaysia. The proposed models integrates technology adoption factor from Technology Acceptance Model (TAM) with personal perceptions on perceived usefulness, perceived ease of use and perceived risk on behavioural intention to use e-filing system. This model will serve as a useful guideline not only for devising strategies to promote e-government services, particularly tax e-filing services but also to improve the performance of e-filing system. This study was conducted in Politeknik Tuanku Sultanah Bahiyah, Kulim. Data were collected from 124 respondents and obtaining data through questionnaires. Responses were measured on a Five-Point Likert Scale, ranging from 1 (strongly disagree) to 5 (strongly agree). The result was tested using frequency, descriptive statistics and Pearson Correlation Analysis. Finally, future study can also be extended by studying on the e-filing system itself. IRB should upgrade their in house system to become more user-friendly and at the same time more reliable to encourage taxpayer interest in using the e-filing system