Antecedents of E-trust: A Study among Taxpayers in Malaysia

In recent years, Malaysian government has increasingly benefited from information technology to enhance their services, known as electronic government (egovernment). However, despite considerable investment, citizens’ adoption rate is still not as expected. Tax e-filing system is one of the critical e-government services, which assists taxpayers in filing their tax returns electronically each year. Since citizens’ acceptance of tax e-filing system is influenced by their trust to this system, there is a need to understand the factors that predict the users’ trust on tax efiling system. This study, conducted a survey among taxpayers in Malaysia, aims to investigate the role of perceived security, perceived privacy, and perceived service quality as antecedents of E-trust. A total of 290 responses were analyzed in SmartPLS using Structural Equation Modeling (SEM). The findings of this study indicate that the above factors are important predictors of users’ e-trust in tax e-filing context.