Factors that affect Kuching taxpayers’ acceptance towards e-filing application / Nur Farkeeza Mokhtar

Electronic services via internet channel have great impact on changing business and government operations. Electronic service can assist in enhancing service to customers and reducing operation costs to the organizations. Unlike interpersonal operations, electronic services entail greater risks to online users. Such risk includes security concerns and distrust of electronic service provider. Neverheless, some citizens have shown unwillingness to somplete tax via the internet channel, primarily due to risk concerns. The value perception of e-govemment service rises its citizens perceive lower risk and higher service quality. The e-filing system is a good e- govemment service as this system provides not only information but also transaction service via the website.