Tax E-filing Adoption in Malaysia: A Conceptual Model

Kamarulzaman, Y. and Che Azmi, A.A. (2010) Tax E-filing Adoption in Malaysia: A Conceptual Model. Journal of E-Government Studies and Best Practices, 2010. pp. 1-6. ISSN 2155-4137, DOI Article ID 175966.

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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.

Item Type: Article
Uncontrolled Keywords: E-government; E-filing; Perceived Risk; TAM
Subjects: H Social Sciences > HF Commerce
Divisions: Faculty of Business and Economics
Depositing User: Ms. Juhaida Abd Rahim
Date Deposited: 20 Jan 2015 01:59
Last Modified: 20 Jan 2015 01:59

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