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The operant conditioning concept: The applicability in tax e-filing

This research is on the behavioral intention on technology application.The form of tax e-filing technology introduced in Malaysia particularly on corporate taxation is however, not fully utilized, despite huge amount of budget allocated for this matter.The underpinning theories applied in conducting...

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Main Authors: Abdul Aziz, Saliza, Md. Idris, Kamil
Format: Conference or Workshop Item
Language:English
Published: 2015
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/16046/1/2Sal.pdf
http://repo.uum.edu.my/16046/
http://www.icas.my/index.php
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spelling my.uum.repo.160462016-04-12T04:38:17Z http://repo.uum.edu.my/16046/ The operant conditioning concept: The applicability in tax e-filing Abdul Aziz, Saliza Md. Idris, Kamil HF5601 Accounting This research is on the behavioral intention on technology application.The form of tax e-filing technology introduced in Malaysia particularly on corporate taxation is however, not fully utilized, despite huge amount of budget allocated for this matter.The underpinning theories applied in conducting this research is an extension of the Unified Theory of Acceptance and Use of Technology (UTAUT) that tested the direct relationship as well as moderating effects on behavioral intention as introduced in Technology Acceptance Model 3 (TAM3), i.e. incentive alignment.Even though this unified model is accepted and integrated in many studies of various fields, their results revealed some inconsistencies when applied in different areas or situations.For instance in this research, performance expectancy, effort expectancy and social influence are significantly influence the behavioral intention.However, the incentive alignment failed to moderate those relationships, in fact it weaken the relationship toward the acceptance of tax e-filing among tax agents/preparers in Malaysia.In other words, there is no universal UTAUT that can explain all situation of acceptance.As such, the present research is attempted to discover enrichment the model of acceptability in a situation where authority is involved in encouraging professionals (tax agents/preparers) to adopt the proposed system. Thus, the integration of The Operant Conditioning Theory (OCT) is expected to give a new outlook to the existing model. It is expected to reveal the non-compliance behavior towards corporate tax e-filing acceptability among tax agents/preparers in Malaysia. 2015-08-17 Conference or Workshop Item NonPeerReviewed application/pdf en http://repo.uum.edu.my/16046/1/2Sal.pdf Abdul Aziz, Saliza and Md. Idris, Kamil (2015) The operant conditioning concept: The applicability in tax e-filing. In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Johor Bahru, Johor, Malaysia. (Unpublished) http://www.icas.my/index.php
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Abdul Aziz, Saliza
Md. Idris, Kamil
The operant conditioning concept: The applicability in tax e-filing
description This research is on the behavioral intention on technology application.The form of tax e-filing technology introduced in Malaysia particularly on corporate taxation is however, not fully utilized, despite huge amount of budget allocated for this matter.The underpinning theories applied in conducting this research is an extension of the Unified Theory of Acceptance and Use of Technology (UTAUT) that tested the direct relationship as well as moderating effects on behavioral intention as introduced in Technology Acceptance Model 3 (TAM3), i.e. incentive alignment.Even though this unified model is accepted and integrated in many studies of various fields, their results revealed some inconsistencies when applied in different areas or situations.For instance in this research, performance expectancy, effort expectancy and social influence are significantly influence the behavioral intention.However, the incentive alignment failed to moderate those relationships, in fact it weaken the relationship toward the acceptance of tax e-filing among tax agents/preparers in Malaysia.In other words, there is no universal UTAUT that can explain all situation of acceptance.As such, the present research is attempted to discover enrichment the model of acceptability in a situation where authority is involved in encouraging professionals (tax agents/preparers) to adopt the proposed system. Thus, the integration of The Operant Conditioning Theory (OCT) is expected to give a new outlook to the existing model. It is expected to reveal the non-compliance behavior towards corporate tax e-filing acceptability among tax agents/preparers in Malaysia.
format Conference or Workshop Item
author Abdul Aziz, Saliza
Md. Idris, Kamil
author_facet Abdul Aziz, Saliza
Md. Idris, Kamil
author_sort Abdul Aziz, Saliza
title The operant conditioning concept: The applicability in tax e-filing
title_short The operant conditioning concept: The applicability in tax e-filing
title_full The operant conditioning concept: The applicability in tax e-filing
title_fullStr The operant conditioning concept: The applicability in tax e-filing
title_full_unstemmed The operant conditioning concept: The applicability in tax e-filing
title_sort operant conditioning concept: the applicability in tax e-filing
publishDate 2015
url http://repo.uum.edu.my/16046/1/2Sal.pdf
http://repo.uum.edu.my/16046/
http://www.icas.my/index.php
_version_ 1644281867098128384
score 13.211869

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