The Acceptance of Mobile Filing (m-Filing) in Malaysia
The Acceptance of Mobile Filing (m-Filing) in Malaysia
Aaron Pook Sow Yee, Ong Jeen Wei, Goh Choon Yih & Yuen Yee Yen
Faculty of Business
Multimedia University
75450 Melaka, Malaysia.
ABSTRACT (REQUIRED)
Mobile filing (m-filing) was launched in Malaysia in 2012. However, not many of individual tax payers decided to use m-filing as a mechanism to submit their tax. Besides that, there is limited research focusing on uncovering the factors affecting the adoption of m-filing. Most of the previous studies focus on the adoption of e-filing among the taxpayers. In this study, Technology Acceptance Model (TAM) has been used to examine taxpayers’ intention to adopt m-filing system. The purpose of this study is to determine the relationship between taxpayers’ intention to adopt m-filing system towards attitude, perceived usefulness, and perceived ease of use. A questionnaire has been developed and distributed to a sample of 259 Malaysian citizens. The survey found that perceived usefulness and perceived ease of use have positive significant correlation with attitude towards using and intention to adopt m-filing.
Keywords: m-filing, e-filing, Technology Acceptance Model (TAM), tax.
INTRODUCTION
Many governments worldwide are adopting the electronic government (e-government) initiative as a mechanism to provide more accessible public service and disseminate information to the publics. In
Malaysia, e-government was introduced under Multimedia Super Corridor (MSC) as one of the flagship applications in 1996 (Shafie, 2007). The e-government provides various types of services including electronic tax filing (e-filing) which is a service that allows taxpayers to submit their income tax returns to the tax authorities through the Internet (Azmi & Kamarulzaman, 2010). The e-filing system was launched by Inland Revenue Board (IRB) in Malaysia in 2006. In 2011, there was 6.6 million registered taxpayer in Malaysia, with 5.5 million were individual taxpayers
Aaron Pook Sow Yee, Ong Jeen Wei, Goh Choon Yih & Yuen Yee Yen
Faculty of Business
Multimedia University
75450 Melaka, Malaysia.
ABSTRACT (REQUIRED)
Mobile filing (m-filing) was launched in Malaysia in 2012. However, not many of individual tax payers decided to use m-filing as a mechanism to submit their tax. Besides that, there is limited research focusing on uncovering the factors affecting the adoption of m-filing. Most of the previous studies focus on the adoption of e-filing among the taxpayers. In this study, Technology Acceptance Model (TAM) has been used to examine taxpayers’ intention to adopt m-filing system. The purpose of this study is to determine the relationship between taxpayers’ intention to adopt m-filing system towards attitude, perceived usefulness, and perceived ease of use. A questionnaire has been developed and distributed to a sample of 259 Malaysian citizens. The survey found that perceived usefulness and perceived ease of use have positive significant correlation with attitude towards using and intention to adopt m-filing.
Keywords: m-filing, e-filing, Technology Acceptance Model (TAM), tax.
INTRODUCTION
Many governments worldwide are adopting the electronic government (e-government) initiative as a mechanism to provide more accessible public service and disseminate information to the publics. In
Malaysia, e-government was introduced under Multimedia Super Corridor (MSC) as one of the flagship applications in 1996 (Shafie, 2007). The e-government provides various types of services including electronic tax filing (e-filing) which is a service that allows taxpayers to submit their income tax returns to the tax authorities through the Internet (Azmi & Kamarulzaman, 2010). The e-filing system was launched by Inland Revenue Board (IRB) in Malaysia in 2006. In 2011, there was 6.6 million registered taxpayer in Malaysia, with 5.5 million were individual taxpayers