The changing trend to electronic device instead of manual filing system could enhance the collection of revenue and expedite the process. In fact, it could help in reducing the burden and time of routine task. However, the acceptability level is still a major concern in certain area in government applications, particularly in Malaysia (Abdul Aziz & Idris, 2012). The allocation of a huge amount in upgrading the technology is seems to be wasted as there are certain operations not fully utilized the resources provided by the government. The evidence of unsatisfactory acceptance level specifically in the tax e-filing system introduced by the Inland Revenue Board of Malaysia is one of the concerns. The main objective of this study is to gain understanding on the gaps existed in the e-filing among the tax agents/preparer. In seeking for the imperative answers, this research is design for the following objectives: (1) to identify the factors affected the behavioral intention to accept tax e-filing among tax agents/preparers in Malaysia; and (2) to determine the relationship between attitude and intention to use tax e-filing among tax agents/prepares in Malaysia. Via the Structural Equation Modeling (SEM), it is revealed and supported that Performance and Effort Expectancies as well as Social Influence are the significant paths in influencing the behavioral intention to accept tax e-filing in Malaysia.
Keywords: E-government, Tax E-filing, Unified Theory of Acceptance and Use of Technology.
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