Factors Influencing E-Filing Usage Among Malaysian Taxpayers: Does Tax Knowledge Matters?

Affiza Mohd Tallaha, Zaleha Abdul Shukor, Norul Syuhada Abu Hassan



The present study investigates whether tax knowledge influences the level of intention of individual taxpayers to use E-filing after four years of its implementation (2006 to 2009) in Malaysia. The study examines factors that might influence taxpayers’ level of intention to use E-filing based upon the theoretical framework of technology acceptance model (TAM); the theory of planned behavior (TPB); and the concept of tax knowledge. The survey was conducted on 228 individual taxpayers within the city of Kuala Lumpur in 2011 and shows that respondents have a high level of intention to use E-filing (4.34 out of 5). Empirical findings show that perceived usefulness, perceived ease of use and perceived subjective norms are positively associated, but perception on behavioral control and tax knowledge are not significantly associated with taxpayers’ intention to use E-filing. Since the Inland Revenue Board Malaysia (IRBM) is currently promoting the use of E-filing, the results may assist the IRBM to plan a more effective strategy of promoting E-filing usage among individual taxpayers in Malaysia.

Keywords: E-filing; technology acceptance model; theory of planned behavior; tax knowledge


Kajian ini bertujuan mengenalpasti sama ada pengetahuan cukai boleh mempengaruhi tahap kecenderungan pembayar cukai individu untuk menggunakan E-filing setelah empat tahun pelaksanaannya (2006 hingga 2009) di Malaysia. Berdasarkan kerangka teori model penerimaan teknologi (TAM), teori tingkahlaku terancang (TPB), dan konsep pengetahuan cukai, kajian ini menyelidik faktor-faktor yang mungkin mempengaruhi tahap kecenderungan pembayar cukai untuk menggunakan E-filing. Kajiselidik terhadap 228 pembayar cukai individu di bandaraya Kuala Lumpur pada tahun 2011 menunjukkan responden mempunyai tahap kecenderungan yang tinggi untuk menggunakan E-filing (4.34 daripada 5). Dapatan empirikal menunjukkan tanggapan kebergunaan, tanggapan mudah digunakan dan tanggapan norma subjektif berhubung secara positif, namun tanggapan kawalan tingkahlaku dan pengetahuan cukai tidak menunjukkan hubungan signifikan, dengan kecenderungan pembayar cukai untuk menggunakan E-filing. Memandangkan Lembaga Hasil Dalam Negeri Malaysia (LHDNM) sedang giat mempromosi penggunaan E-filing, dapatan kajian mungkin boleh membantu LHDNM untuk merancang strategi yang lebih efektif untuk meningkatkan penggunaan E-filing dalam kalangan pembayar cukai individu di Malaysia.

Kata kunci: E-filing; model penerimaan teknologi; teori tingkahlaku terancang; pengetahuan cukai

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