Cover Image

Tax E-Lejar Service: Determinants of Behavioral Intention among Individual Taxpayers in Kuala Lumpur

This study is an attempt to investigate taxpayer’s perception and intention to use Inland Revenue Board of Malaysia’s online service known as tax e-LEJAR. Tax e-LEJAR is an online system where taxpayers can check their tax transaction records via internet. The data are collected from a sample of...

Full description

Saved in:
Bibliographic Details
Main Authors: Abdul Aziz, Saliza, Ahmad Bani, Mohd Azuan
Format: Conference or Workshop Item
Published: 2017
Online Access:http://repo.uum.edu.my/24822/
http://icoec.my/download/icoec_2017/ICoEC2017_132.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uum.repo.24822
record_format eprints
spelling my.uum.repo.248222018-12-11T02:32:54Z http://repo.uum.edu.my/24822/ Tax E-Lejar Service: Determinants of Behavioral Intention among Individual Taxpayers in Kuala Lumpur Abdul Aziz, Saliza Ahmad Bani, Mohd Azuan This study is an attempt to investigate taxpayer’s perception and intention to use Inland Revenue Board of Malaysia’s online service known as tax e-LEJAR. Tax e-LEJAR is an online system where taxpayers can check their tax transaction records via internet. The data are collected from a sample of 198 individual salaried group of taxpayers from IRBM, Kuala Lumpur Bandar Branch using a well-structured questionnnaire. Analysis of data was using multiple regression. Technology Acceptance Model (TAM) is used for this study in determining taxpayers’ acceptance of tax e -LEJAR service. This study revealed that overall perception towards this system is positive with perceived usefulness is the most significant determinant of the behavioral intention to use tax e -LEJAR service. Perceived ease of use although not directly influenced behavioral intention to use but it is the most significant variable that influenced taxpayer’s attitude towards usage of tax e - LEJAR. The effect of perceived ease of use is also significant in perceived usefulness of tax e- LEJAR. 2017-09-18 Conference or Workshop Item PeerReviewed Abdul Aziz, Saliza and Ahmad Bani, Mohd Azuan (2017) Tax E-Lejar Service: Determinants of Behavioral Intention among Individual Taxpayers in Kuala Lumpur. In: 4th International conference on E-Commerce, 18-20 Sep 2017, Putrajaya Malaysia. http://icoec.my/download/icoec_2017/ICoEC2017_132.pdf
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/
description This study is an attempt to investigate taxpayer’s perception and intention to use Inland Revenue Board of Malaysia’s online service known as tax e-LEJAR. Tax e-LEJAR is an online system where taxpayers can check their tax transaction records via internet. The data are collected from a sample of 198 individual salaried group of taxpayers from IRBM, Kuala Lumpur Bandar Branch using a well-structured questionnnaire. Analysis of data was using multiple regression. Technology Acceptance Model (TAM) is used for this study in determining taxpayers’ acceptance of tax e -LEJAR service. This study revealed that overall perception towards this system is positive with perceived usefulness is the most significant determinant of the behavioral intention to use tax e -LEJAR service. Perceived ease of use although not directly influenced behavioral intention to use but it is the most significant variable that influenced taxpayer’s attitude towards usage of tax e - LEJAR. The effect of perceived ease of use is also significant in perceived usefulness of tax e- LEJAR.
format Conference or Workshop Item
author Abdul Aziz, Saliza
Ahmad Bani, Mohd Azuan
spellingShingle Abdul Aziz, Saliza
Ahmad Bani, Mohd Azuan
Tax E-Lejar Service: Determinants of Behavioral Intention among Individual Taxpayers in Kuala Lumpur
author_facet Abdul Aziz, Saliza
Ahmad Bani, Mohd Azuan
author_sort Abdul Aziz, Saliza
title Tax E-Lejar Service: Determinants of Behavioral Intention among Individual Taxpayers in Kuala Lumpur
title_short Tax E-Lejar Service: Determinants of Behavioral Intention among Individual Taxpayers in Kuala Lumpur
title_full Tax E-Lejar Service: Determinants of Behavioral Intention among Individual Taxpayers in Kuala Lumpur
title_fullStr Tax E-Lejar Service: Determinants of Behavioral Intention among Individual Taxpayers in Kuala Lumpur
title_full_unstemmed Tax E-Lejar Service: Determinants of Behavioral Intention among Individual Taxpayers in Kuala Lumpur
title_sort tax e-lejar service: determinants of behavioral intention among individual taxpayers in kuala lumpur
publishDate 2017
url http://repo.uum.edu.my/24822/
http://icoec.my/download/icoec_2017/ICoEC2017_132.pdf
_version_ 1644284150475128832
score 13.211869

Similar Items