This research is on the behavioral intention on technology application. The form of tax e-filing technology introduced in Malaysia particularly on corporate taxation is however, not fully utilized, despite huge amount of budget allocated for this matter. The underpinning theories applied in conducting this research is an extension of the Unified Theory of Acceptance and Use of Technology (UTAUT) that tested the direct relationship as well as moderating effects on behavioral intention as introduced in Technology Acceptance Model 3 (TAM3), i.e. incentive alignment. Even though this unified model is accepted and integrated in many studies of various fields, their results revealed some inconsistencies when applied in different areas or situations. For instance in this research, performance expectancy, effort expectancy and social influence are significantly influence the behavioral intention. However, the incentive alignment failed to moderate those relationships, in fact it weaken the relationship toward the acceptance of tax e-filing among tax agents/preparers in Malaysia. In other words, there is no universal UTAUT that can explain all situation of acceptance. 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 (OCT) is expected to give a new outlook to the existing model. It is expected to reveal the non-compliance behavior towards corporate tax e-filing acceptability among tax agents/preparers in Malaysia.
Keywords: Incentive alignment, Partial Least Square, The Operant Conditioning Theory
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