The Acceptance of the Electronic Tax Filing System by Malaysian Taxpayers
نویسندگان
چکیده
This paper discusses the factors that affect the acceptance of the e-filing system by Malaysian taxpayers. By understanding these factors, knowledge on taxpayers’ decision making is enhanced and will improve the e-filing system in Malaysia. A new construct, perceived risk, was added into the Technology Acceptance Model (TAM). Based on the data collected from 166 respondents, the results showed that the proposed model explained up to 61% of the variance in behavioural intention. Results also indicate that perceived risk does influence perceived usefulness.
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