Ibrahim, Idawati (2015) The profile of tax e-filing users and non-users: The case of Malaysia. In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA.

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Abstract

A system is considered successful if the take-up rate is high.In Australia and the United States, tax e-filing users have reached more than 80 percent of total taxpayers.However, in Malaysia, the take-up rate of tax e-filing system by individual taxpayers is still considered low. Therefore, it is puzzling on the background of those who do not like to e-file and who like to e-file. The aim of this paper is to identify the characteristics of users and non-users of tax e-filing system in Malaysia.This is important as understanding the characteristics of users and non-users of e-filing can help the government in making decision on the strategies to tackle the specific groups effectively, rather than implementing a general strategy in promoting the system.This study found that the main characteristics that influence a taxpayer to e-file or not are: gender, age, ethnicity and educational level.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	ISBN 978-967-0910-09-3 Organized by :School of Accountancy, Universiti Utara Malaysia.
Uncontrolled Keywords:	e-filing, personal taxpayers, income tax, Malaysia
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Idawati Ibrahim
Date Deposited:	20 Mar 2016 02:11
Last Modified:	14 Apr 2016 03:53
URI:	https://repo.uum.edu.my/id/eprint/17591

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