Abdul Aziz, Saliza and Ahmad Bani, Mohd Azuan (2017) Tax E-Lejar Service: Determinants of Behavioral Intention among Individual Taxpayers in Kuala Lumpur. In: 4th International conference on E-Commerce, 18-20 Sep 2017, Putrajaya Malaysia.

Full text not available from this repository. (Request a copy)

Abstract

This study is an attempt to investigate taxpayer’s perception and intention to use Inland Revenue Board of Malaysia’s online service known as tax e-LEJAR. Tax e-LEJAR is an online system where taxpayers can check their tax transaction records via internet. The data are collected from a sample of 198 individual salaried group of taxpayers from IRBM, Kuala Lumpur Bandar Branch using a well-structured questionnnaire. Analysis of data was using multiple regression. Technology Acceptance Model (TAM) is used for this study in determining taxpayers’ acceptance of tax e -LEJAR service. This study revealed that overall perception towards this system is positive with perceived usefulness is the most significant determinant of the behavioral intention to use tax e -LEJAR service. Perceived ease of use although not directly influenced behavioral intention to use but it is the most significant variable that influenced taxpayer’s attitude towards usage of tax e - LEJAR. The effect of perceived ease of use is also significant in perceived usefulness of tax e- LEJAR.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	Tax e - LEJAR, Technology Acceptance Model (TAM), behavioral intention
Subjects:	UNSPECIFIED
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mr. Che Hasan Hashim
Date Deposited:	11 Dec 2018 02:32
Last Modified:	11 Dec 2018 02:32
URI:	https://repo.uum.edu.my/id/eprint/24822

Actions (login required)

View Item