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The impact of incentive alignment in behavioral acceptance

Abdul Aziz, Saliza and Md. Idris, Kamil (2016) The impact of incentive alignment in behavioral acceptance. International Journal of Economics and Financial Issues, 6 (4S). pp. 78-84. ISSN 2146-4138

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The purpose of this paper is to highlight on the behavioral intention (BI) in technology application.The form of tax e-filing technology introduced in Malaysia particularly on corporate taxation is, however, not fully utilized, despite the enormous amount of budget allocated for this matter.As such, the present research is attempted to discover enrichment the model of acceptability in a situation where authority is involved in encouraging professionals (tax agents/preparers) to adopt the proposed system.Thus, the integration of the operant conditioning theory is expected to give a new outlook to the existing model.It is supposed to reveal the non-compliance behavior towards corporate tax e-filing acceptability among tax agents/preparers in Malaysia. Even though this Unified Theory of Acceptance and Use of Technology (UTAUT) model is accepted and integrated into many studies of various fields, their results revealed some inconsistencies when applied in different areas or situations.This paper is the first attempt in tax e-filing application which considered the element of incentive in BI.The empirical research findings would be of significance to record and enhance the UTAUT knowledge indirectly

Item Type: Article
Uncontrolled Keywords: Incentive Alignment, Partial Least Square, The Operant Conditioning Theory
Subjects: H Social Sciences > HJ Public Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Saliza Abdul Aziz
Date Deposited: 03 Jan 2017 01:34
Last Modified: 03 Jan 2017 01:36
URI: http://repo.uum.edu.my/id/eprint/20487

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