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An integrated model on online tax adoption in Malaysia

Hussein, Ramlah and Mohamed, Norshidah and Ahlan, Abdul Rahman and Mahmud, Murni and Aditiawarman, Umar (2010) An integrated model on online tax adoption in Malaysia. In: European, Mediterranean & Middle Eastern Conference on Information Systems (EMCIS) 2010, 12-13 April 2010, Le Royal Méridien Abu Dhabi, UAE.

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Abstract

As one of the MSC Malaysia Flagship Applications, Online Tax System or e-Filing has gained its popularity since it was launched in 2006. But the obstacles remain concern taxpayers who are really anxious about the technology, lacking of technical skills, or do not trust of any online transaction. This has led to the investigation of the factors that might contribute to the taxpayers’ adoption of the online tax or e-Filing system. To fulfill this aim, a model of online tax adoption was developed by integrating the Technology Acceptance Model (TAM) theory, Diffusion and Innovation (DOI) theory, Perceived Characteristics of Innovating (PCI) and other relevant factors including social influence, web-based service quality, trust of the internet, trust of the government political self efficacy, and perceived risk. Thirteen main hypotheses were developed and tested. The results demonstrate that trust of the government and web-based service quality are found to be a significant factors influencing citizens’ intention to use e-Filing. Key implications for theory and practice are also discussed.

Item Type: Conference or Workshop Item (Plenary Papers)
Additional Information: 3202/4114
Uncontrolled Keywords: G2C adoption, TAM, perceived risk, trust
Subjects: H Social Sciences > H Social Sciences (General)
T Technology > T Technology (General)
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Information and Communication Technology > Department of Information System
Kulliyyah of Information and Communication Technology > Department of Information System
Depositing User: Assoc Prof Dr. Abd Rahman Ahlan
Date Deposited: 18 Oct 2011 15:46
Last Modified: 19 Jun 2017 09:10
URI: http://irep.iium.edu.my/id/eprint/4114

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