This research would endeavor to bridge the gap between technology assistance and acceptance among tax preparers. Although a wide variety of factors have been identified as influential in Information Technology (IT) acceptance, little is known about the relative influence of each of these factors on tax preparers’ acceptance, particularly, in the area of taxation. Thus, the main question of this study is how could we explain such gap? As indicated by the IRB, the electronically actual return rate from company taxpayers and tax preparers compared to individual taxpayers is relatively low which less than twenty per cent. Thus, this research attempts to develop further understanding on the key questions that have no comprehensive empirical answer until today: the major factor of low acceptance due to low tax e-filing acceptability. This research is designed for the following objectives (1) to identify the determinants of tax e-filing acceptability; and (3) to examine how the factors identified in two (2) are related to tax e-filing acceptability. Interestingly this research indirectly supports that the design characteristic should be treated as mediating instead of moderating construct. The constant result of significance level achieved in this construct had proved that design is important and essential in any technology introduced. In fact, design is the first factor taken care in creating any form of technology applications in Malaysia.
Keywords: E-filing; UTAUT; technology acceptance; design characteristics
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