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Factors affecting acceptance of “E-Pelarian Cukai” system among Malaysians

“E-Pelarian Cukai,” also known as the tax evasion reporting system, was launched on January 1st, 2023, and the cases reported as of September 2023 were 2829 cases. The objective of this study is to examine factors affecting the acceptance of the “E-Pelarian Cukai” system among Malaysians by using th...

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Main Author: Subin, Ilin
Format: Thesis
Language:English
English
Published: 2024
Subjects:
HJ4771.6 Income Tax. Tax Returns.
T Technology (General)
Online Access:https://etd.uum.edu.my/11409/1/s831492_01.pdf
https://etd.uum.edu.my/11409/2/s831492_02.pdf
https://etd.uum.edu.my/11409/
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spelling my.uum.etd.114092024-10-29T00:33:18Z https://etd.uum.edu.my/11409/ Factors affecting acceptance of “E-Pelarian Cukai” system among Malaysians Subin, Ilin HJ4771.6 Income Tax. Tax Returns. T Technology (General) “E-Pelarian Cukai,” also known as the tax evasion reporting system, was launched on January 1st, 2023, and the cases reported as of September 2023 were 2829 cases. The objective of this study is to examine factors affecting the acceptance of the “E-Pelarian Cukai” system among Malaysians by using the Technology Acceptance Model (TAM). Variable factors such as perceived usefulness (PU), perceived ease of use (PEOU), reward (RW), and awareness (AW) will be tested to determine if they influence the acceptance of this system. Drawing on the quantitative research method, 329 usable responses were collected through an online survey form. 23.7% of the usable responses were familiar with the system, while 76.3% never used the system yet. By using SmartPLS to run the test, the results show that perceived usefulness and perceived ease of use significantly influence the acceptance of the “E-Pelarian Cukai” system among Malaysians. While reward and awareness are also a crucial factor for the acceptance of this system. The Inland Revenue Board of Malaysia (IRBM) should integrate robust rewards into the system, which is believed to increase user satisfaction and overall system acceptance. The design of these programs should align with the preferences and needs of IRBM as required by policymakers in terms of tax collection in the country, besides investing in targeted initiatives to increase awareness about the "E-Pelarian Cukai" system. 2024 Thesis NonPeerReviewed text en https://etd.uum.edu.my/11409/1/s831492_01.pdf text en https://etd.uum.edu.my/11409/2/s831492_02.pdf Subin, Ilin (2024) Factors affecting acceptance of “E-Pelarian Cukai” system among Malaysians. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HJ4771.6 Income Tax. Tax Returns.
T Technology (General)
spellingShingle HJ4771.6 Income Tax. Tax Returns.
T Technology (General)
Subin, Ilin
Factors affecting acceptance of “E-Pelarian Cukai” system among Malaysians
description “E-Pelarian Cukai,” also known as the tax evasion reporting system, was launched on January 1st, 2023, and the cases reported as of September 2023 were 2829 cases. The objective of this study is to examine factors affecting the acceptance of the “E-Pelarian Cukai” system among Malaysians by using the Technology Acceptance Model (TAM). Variable factors such as perceived usefulness (PU), perceived ease of use (PEOU), reward (RW), and awareness (AW) will be tested to determine if they influence the acceptance of this system. Drawing on the quantitative research method, 329 usable responses were collected through an online survey form. 23.7% of the usable responses were familiar with the system, while 76.3% never used the system yet. By using SmartPLS to run the test, the results show that perceived usefulness and perceived ease of use significantly influence the acceptance of the “E-Pelarian Cukai” system among Malaysians. While reward and awareness are also a crucial factor for the acceptance of this system. The Inland Revenue Board of Malaysia (IRBM) should integrate robust rewards into the system, which is believed to increase user satisfaction and overall system acceptance. The design of these programs should align with the preferences and needs of IRBM as required by policymakers in terms of tax collection in the country, besides investing in targeted initiatives to increase awareness about the "E-Pelarian Cukai" system.
format Thesis
author Subin, Ilin
author_facet Subin, Ilin
author_sort Subin, Ilin
title Factors affecting acceptance of “E-Pelarian Cukai” system among Malaysians
title_short Factors affecting acceptance of “E-Pelarian Cukai” system among Malaysians
title_full Factors affecting acceptance of “E-Pelarian Cukai” system among Malaysians
title_fullStr Factors affecting acceptance of “E-Pelarian Cukai” system among Malaysians
title_full_unstemmed Factors affecting acceptance of “E-Pelarian Cukai” system among Malaysians
title_sort factors affecting acceptance of “e-pelarian cukai” system among malaysians
publishDate 2024
url https://etd.uum.edu.my/11409/1/s831492_01.pdf
https://etd.uum.edu.my/11409/2/s831492_02.pdf
https://etd.uum.edu.my/11409/
_version_ 1814938458085392384
score 13.211869

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