An Examination of Tax E-Filing Acceptance in Sarawak Applying UTAUT

نویسندگان

چکیده

The usage of tax e-filing in Malaysia has continuously shown a positive and increasing trend from year to after decade its introduction. However, the acceptance rate for salaried taxpayers Sarawak is only about 50%, making study this situation necessary. aims are twofold: (1) examine level Sarawak, (2) investigate relationships between performance expectancy, effort social influence, facilitating condition, intention accept system Malaysia. This uses Unified Theory Acceptance Use Technology (UTAUT) as underpinning theory. A total 630 questionnaires was distributed Sarawak. descriptive analysis multiple regression using IBM SPSS version 26 were utilised achieve objectives. It found that have high use e-filing. findings also show expectancy conditions significant relationship, influence negative relationship. In contrast, be insignificant. Since IRBM currently taking steps enhance services delivery system, results may assist them plan more effective strategy provide better taxpayers, specifically other states similar background

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ژورنال

عنوان ژورنال: Indian-Pacific Journal of ACCOUNTING AND FINANCE

سال: 2021

ISSN: ['2590-406X', '2600-9161']

DOI: https://doi.org/10.52962/ipjaf.2021.5.1.125