IBIMA Publishing

Tax E-filing Adoption in Malaysia: A Conceptual Model

Yusniza Kamarulzaman and Anna A. Che Azmi
Volume 2010 (2010), Article ID 175966, Journal of E-Government Studies and Best Practices, 6 pages

Abstract

Tax e-filing is one of the e-government services that is gaining importance for public to perform their responsibility to the country through tax payment. Despite the rapid adoption of e-filing in Malaysia, the e-filing system is still unreliable especially at peak period which lead to high level of risk perceived by taxpayers. This paper proposes a framework that incorporates the significant affect of performance risk, which is a significant perceived risk facet, on tax e-filing adoption in Malaysia. In this paper, the framework also posits the perceived risk and performance risk within the Technology Acceptance Model (TAM) within the e-filing context. This model will serve as a useful guideline not only for devising strategies to promote e-government services, particularly tax e-filing service but also to improve the performance of the e-filing system.