Chapter 1

1.1 Abstract
This paper is about e-filing. It aimed at discussing on the determinants of tax e-filing acceptability
in more detail on variable relative advantage, observability, trialability, complexity, social norms
and facilitating condition are tested to investigate the adoption of e-filing in Melaka ity. !econdary
data for the study "ere obtained through reference, research, and Malaysian and foreign universities
research papers. Initial data "ere collected through a #uestionnaire study. hi s#uare "as used in
the analysis of the responses to the #uestionnaires. The study found out that the changes from
manual filing tax system to e-filing system in Malaysia and specially in Malacca tax payer has
sho"n that the tax payer already positively accepted the changes and the number of tax payer that
using e-filing also increasingly. There is so many determinants that affecting the taxpayer to start
use and continuously use the e-filing system. $ndeniably, the changes had consumes a huge amount
of expenditure because tax payer have to accommodate the technology changes.
%ey"ords& e-filing, diffusion of innovation, e-government.
1
1.' Introduction
According to Malaysian Administrative Modernisation and Management (lanning $nit )MAM($*
the vision of e-government is to transform administrative process and service delivery through the
use of Information ommunication Technology and multimedia. +ne of the reali,ations of e-
government is e-filing system "here it allo"s taxpayers to file their tax returns electronically to the
tax authorities. It had been stated by Anna, -usni,a and .or /aida)'01'* that Malaysia Inland
1evenue 2oard )I12M* has launched the e-filing method starting year '003. 4-filing system is an
application on filing information of tax payment and tax return forms )IT15* electronically by
obtaining a valid digital certificate from the Inland 1evenue 2oard Malaysia.
The valid digital certificate helps taxpayers to complete their tax filing online. It sho"s an obvious
contrast bet"een the traditional manual tax filing method and e-filing tax method "here the
transaction process can be done in a paperless environment and rather "ithout paying a visit to the
tax department. !alam,et.al )'01'* also agreed "ith the benefits "ith e-filing "hich it more
convenience, fast, accurate and secured in terms of payments. Although several benefits and
advantages are being proved in terms of information searching, speedy filing, minimi,ing
processing errors, fast and direct deposit refunds, eliminating delays or uncertainties of tax filing
and return by postal mails, the usage of e-filing still not at the maximum level. According to
%rishna Moorthy et.al)'016*statistics from I12M indicates that the taxpayers "ho adopt e-filing
system represent only 37 percent of total taxpayer8s population in year '011. There is a slight
increase of ' percent compared to year '010. This increase is not sho"ing a significant value, but
this increase sho"s that the a"areness and responds are sho"n by the taxpayers. A,i, 9 Idris
)'01'* also stated that e-filing usage by the citi,ens "as seriously underused in spite of the
availability and improvement of the technology. Thus, it is important to understand the relationships
of diffusions of innovations, social norms and facilitating conditions of taxpayers and intention in
adopting e-filing. This research paper "ill started "ith the literature revie" in chapter ', follo"ed
by research methodology in chapter : and finally findings and conclusion of studies.
'
1.: 1esearch +b;ectives
1. To examine the relationship bet"een perceived relative advantage and intention of people
to adopt e-filing.
'. To investigate the relationship bet"een perceived complexity and intention of people to
adopt e-filing.
:. To examine the relationship bet"een perceived trialability and intention of people to adopt
e-filing.
6. To find out the relationship bet"een perceived observability and intention of people to adopt
e-filing.
<. To find out the relationship bet"een social norms and intention of people to adopt e-filing.
3. To find out the relationship bet"een facilitating condition and intention of people to adopt e-
filing.
1.6 1esearch =uestions
1. >hat is the relationship bet"een perceived relative advantage and intention of people to
adopt e-filing?
'. >hat is the relationship bet"een perceived complexity and intention of people to adopt e-
filing?
:. >hat is the relationship bet"een perceived trialability and intention of people to adopt e-
filing?
6. >hat is the relationship bet"een perceived observability and intention of people to adopt e-
filing?
<. >hat is the relationship bet"een social norms and intention of people to adopt e-filing?
3. >hat is the relationship bet"een facilitating condition and intention of people to adopt e-
filing?
:
FRAMEWORK
14@ATI+.!/I( 24T>44. A4(4.A4.T A.A I.A4(4.A4.T BA1IA2@4!
Table 1& 1elationship 2et"een Aependent and Independent Bariables
Aiffusion of innovation
According to 1ogers )1CC<* diffusion of innovation is a process by "hich an innovation and time
are key concepts in the diffusion of innovation as innovation is an idea or practice that is perceived
as ne" by individuals "ho adopts it. 2ased to 1ogers)1CD:*, innovations can be categori,ed into
five perceived attributes&
i. 1elative Advantage
ii. +bserveability
iii. ompatibility
iv. omplexity
v. Trialability
5or the purpose of this study, perceived compatibility "ill not being included as the respondent of
this study only taxpayers and not current taxpayers.
Chapter 2
'.0 @iterature 1evie"
1. 1elative Advantage
The manual filing taxes "as relatively complex and time consuming. According to @iang and @u
)'01'*, the factors that attribute to the user to use e-filing system in Tai"an because of relative
advantage of using e-filing system. The indicator of relative advantage are effectiveness,
6
(erceived 1elative
Advantage
(erceived +bservability
(erceived Trialability
(erceived omplexity
Intention in
adopting e-filing
system
!ocial .orms
5acilitating onditions
convenience, timeliness and accuracy of using e-filing system. The research found that, only
relative advantage, compatibility, and complexity "ere significantly correlated "ith tax payer8s
intention to adopt and use the online tax filing system.
A,mi, %amarul,aman and Abdul /amid )'01'* stated that one of the main benefit of online
activities is that is allo"s user to conduct transaction "ith only a fe" mouse clicks. This relative
advantage can serve as a key driver of e-filing adoption. 4-filing offers many more convenient
features to taxpayers that may not availbe "hen using manual system. 4-filing also offer benefit of
flexibility of time and minimi,es error of calculation of tax returns.
1usso, M. Ehe,,i, 5iamengo and 2enedetti )'016* make a research on benefit sought by citi,ens in
multichannel e-government payment services at Italy. The study found that cost and timesaving8s
"ere confirmed as important benefits able to increase attitude to"ards an egovernment service.
Aminul Islam, Muhd -usuf, -usoff and Fohari )'011* make a study and focused on understanding
the factors of e-filing user satisfaction, to measure users8 perceived net benefits reali,ation, and
subse#uently to indicate the area of #uality dimensions that Malaysia Inland 1evenue 2oard had to
focus on in order to improve the user satisfaction moving for"ard. Also system #uality measures
refers to the desired characteristics of electronic information system by using usability, availability,
reliability, adaptability, and response time #uality dimensions. 4ven though, adoption of e-filing
systems may seem to benefit taxpayers in many "ays and also offer potential benefits to improve
administrative commitments to"ards efficiency and #uality of service delivery, but the
understanding and influencing citi,ens8 acceptance of the electronic system is still critical.
Therefore, creating a fast, reliable and safe service should be the main priorities of any governments
in the "orld. Thus, adapting technology into the public service delivery systems is one of the "ays
to create such a fast reliable and safe service delivery.
A,i, and Idris )'01:* stated that performance expectancy is the degree to "hich an individual
believes that using the system "ould help individual increase in ;ob performance. The adoption of
e-filing system in corporate taxation "ould increase the performance of tax preparers in effectively
and efficiently complete and return the return form electronically. Thus, it is predicted that there is a
positive relationship bet"een performance expectancy and behavioral intention to accept e-filing in
Malaysia among tax preparers.
<
'. omplexity.
According to @iang et. al )'01'*, complexity refers to the interactivity of system, operability and
the usability of the system. The research done focused to the users of e-filing system, potential
adopters, early adopters and also late adopters. The study found that the complexity of e-filing
system "ere really influence the user to use e-filing system compared of the manual tax system.
A,mi et. al )'01'* stated that the driver of e-filing adoption are it offers so many benefits to the
service provider or the tax authorities. It reduces the authorities "orkload and operational costs by
converting the submissions of tax returns into a paperless process. It also reduces the costs of
processing, storing and handling tax returns.
1usso et. al )'016* also stressing that not only time or cost savings, but also minimal transfers or
efforts to access the service. The public "ill attracted to use the e-government services such as e-
filing system if the system are not using much of their effort and also only needed minimal transfer
or efforts to access the service.
Aminul Islam et. al )'011* stated that from information #uality perspective, personali,ation,
completeness, relevance, easy of understanding, and security #uality dimensions are used to
measure electronic information system content issue. If the system have the information #uality
perspective, then only public "ill easily attracted to use the e-fling system in Malaysia.
Anna and .g )'010* suggested that a system that is usefulness and easy to use are important for
taxpayers to voluntarily e-file their tax returns. Thus, the government should increase its efforts to
promote the usefulness and user-friendliness of the e-5iling system.
Faidi, .oordin and %assim )'01:*, make a study at !abah, Malaysia and results of the study sho"n
that the Malaysian taxpayers are satisfied "ith the present tax system "hich is manual. They see it
as a simple and easy system. /o"ever, the study also revealed that the taxpayers "elcome the
change from the present system to the self-assessment system. They perceive that they are ready for
any changes.
3
:. Trialability
@iang et. al )'01'* make a research and the result demonstrate that the perceived attributes of
trialability and observability significantly influence the adoption intention of late adopters or the
user that already use the e-filing system for a fe" years. The trialability refers to ho" easily an
experimented "ith as it is being adopted. Trialability is an important element as the user "ant to
avoid the risk produced by failure to adopt an innovation,or strenghthen their feeling of assurance
and confidence about the innovation.
!apiei and %asipillai )'01:* make a research on impacts of the self assessment system for corporate
tax payers. It founds that as the burden of ascertaining tax liability has shifted from the I12 to
corporations, it is presumed that taxpayers need to possess the necessary kno"ledge and skills to
comply "ith the tax la"s. Therefore, taxpayers are indirectly forced to learn or obtain appropriate
kno"ledge in order to understand tax rules and regulations. >ith the implementation of self
assessment system, the I12 has conducted seminars and training for the purpose of providing
exposure concerning taxpayers8 responsibilities under the self assessment system. This kind of
training "ill certainly benefit taxpayers in terms of obtaining the necessary kno"ledge, but at the
same time, taxpayers need to spend time and incur incidental costs such as travelling expenses, in
order to gain that kno"ledge
6. +bservability
@iang et. al )'01'* state that observability refers to the outcome demonstratibility and visibility. It
founds that for both existing users and potential adopters,social norms influence the adoption
intention and the perceived attributes are trialabilty and observability. It means that the factor of
observability significantly influence the late adopters use of intention of e-filing system.
2ased on Faidi et. al )'01:*, the result also revealed the lack of a"areness among taxpayers in
Malaysia of the formal and e-filing system. This is because "ithin the e-filing, the taxpayers "ill be
managing their o"n tax affairs and hence, a high level of a"areness about the system is necessary.
!ince the self-assessment system has been imposed on individual taxpayers in '006, the Inland
1evenue should undertake serious actions to educate the taxpayers. Tax education programmes
7
should be emphasised to enhance taxpayers8 level of a"areness. 5ormal tax education programmes
should not only be limited to tertiary education, rather its introduction must be started as early as at
the secondary level. Alternatively, non-formal tax education programmes can be helpful.
A,i, et. al )'01:* stated that even though in Malaysia e-filing is on a voluntary basis, the social
influence could indirectly influence the intention to use. Thus, the social influence "ould be
predicted to have a significant effect on the behavioral intention. Therefore, it is envisage that there
is a positive relationship bet"een social influence and behavioral intention to accept e-filing in
Malaysia among tax preparers.
<. !ocial norms.
@iang et. al )'01'* founds that even if the functions of online tax filing system are continuously
improved, this "ill not be the main factor that attract potential adopters to use the e-filing system.
Instead of formation of social norms "ill have the most direct influence on the usage intention. The
social norms indicates that government positive appraisal, promotions of the online tax filing
system from expert and mass media.
Faidi et. al )'01:*, stated despite the taxpayers readiness to"ard a self-assessment system, most of
the taxpayers did not a"are their responsibility under the ne" system "hich are e-filing system.
Moreover, they are unable to compute their o"n tax. /o"ever, most of them are interested in
learning more about the Malaysian Income Tax !ystem if they have the opportunity to do so. The
taxpayers surveyed had a poor understanding of the tax la"s. Thus, recommendations have been
D
made to MI12 to increase the taxpayers kno"ledge and understanding of their obligation and rights
as a taxpayer. The use of effective "ays of communication and promotion of the self-assessment
system have also been suggested.
Aminul Islam et. al )'01'*make a research and the researcher suggest that as a start, Inland
1evenue 2oard Malaysia )I12M* can allocate dedicated staff to update the "eb site in timely
manner. >hen the updates are made, I12M staff can sho" date and details of the update and place
the updates consistently at the same place of "eb site for convenience vie"ing rather than users
bro"sing over. +ther than that, I12M also can display the validity of the user registration pin
number and expiry date after the login screen to enable users to rene" the pin accordingly. In area
of flexibility, I12M can start looking at possibility of extending language options other than 2ahasa
Melayu, have ade#uate search facilities, and have alternate $1@ of e-5iling for users to access in
case of the e-5iling "eb site is do"n.
3. 5acilitating condition.
@ymer, /andsford and (ilkington )'01'* has found that small or medium si,ed tax agent firms are
more likely to be technology enthusiasts or early adopters of e-filing for their individual clients. As
their business policies are more likely to be directly driven by technology enthusiasts, they have a
fe" issues on incomplete e-filing system available at the early stages of its roll out and "ere more
motivated by the visible benefits available from adopting e-filing. @arger firms have been slo"er
and appeared more reluctant to embrace e-filing of personal tax returns being concerned that
engaging in /M 1evenue and ustoms controlled systems and targets "ould compromise their
internal systems, IT integrity and control of complex tax cases.
A,i, et. al )'01:* make a research on the determinants of tax e-filing among taxpreparers in
Malaysia and one of the factors are facilitating conditions are the degree to "hich an individual
C
believes that an organi,ational and technical infrastructure exists to support the use of the system.
The factor of facilitating condition is important because it is believe that if there is intention to use
any ne" technology or product, certainly there "ould be facilities and technical support provided
by the organi,ation to the users or adopters
Aminul Islam et. al )'011* make a research and found that information #uality "hich refers to
accuracy, completeness and updatedG service #uality& perception of service, trust building and
customi,ationG system #uality& functionality and responsiveness are determinants of e-5iling user
satisfaction in Malaysia. +ther than that user satisfaction is found to be significant in affecting
users8 perceived net benefits of using e-5iling in Malaysia.
2ased on Faidi et. al )'01:*, from the respondentHs vie"points, the most important factor that "ill
ensure the success of this system are a computerised system, public confidence and understanding
the la"s on taxation. These factors must be supported by la" enforcement and auditing. It sho"s
that the computeri,ed system is also the important factor that help to influence the user to use e-
filing system. !uch success can be seen in developed countries such as the $! and Australia.
omputers and the internet are an effective yet #uickest "ay of distributing information to the
public. This media is capable of conveying information on taxation changes in tax legislation and
other information #uickly and "idely. /o"ever, this medium is only effective in countries "here
the rate of computer literacy and usage is high.
7. Intention adoption.
@iang et. al )'01'* make a study to investigate the factors that influence the "illingness of the
public to adopt online tax filing services. There are many factors that attributes to the "illingness to
use e-filing and the results demonstrate that the perceived attributes of trialability and observability
significantly influence the adoption intention of late adopters. /o"ever, these attributes did not
have a significant influence on early adopters. !ocial norms and the perceived attributes of relative
advantage, compatibility, and complexity significantly influence the adoption intention of current
users. 5or potential adopters, only social norms had a significant effect on their intention to use the
online tax filing system.
10
A,mi et. al )'01'*, many countries have introduced e-filing of tax returns to help citi,ens fulfill
their responsibilities to"ard the government. /o"ever, researchers argue e-filing of taxes is not
attracted among the public, especially in developing countries like Malaysia, because of the high
perceived risk associated "ith the service. The lack of coordinated efforts on the part of the service
provider to counter individual perceptions of risk further discourages the adoption of the tax e-filing
service.
Aminul Islam et. al )'011*, make a study to investigate the factor of electronic service #uality
dimensions on e-filing user satisfaction in the northern region of Malaysia. The electronic service
#uality dimensions used in this study "ere information #uality, system #uality, and service #uality.
Three factors "ere considered to measure the information #uality, accuracy, completeness, and
updated information. !ystem #uality "as measured by four factors namelyG functionality,
responsiveness, reliability, and flexibility. The service #uality "as measured by perception of
services, trust building, and customi,ation. The findings indicate that information #uality and
service #uality significantly affect, trust building, perception of service, flexibility, information
#uality& accuracy contribute to user satisfaction income tax e-filing system in the northern region of
Malaysia. The system #uality has partial impact on user satisfaction as t"o out of four dimensions
of system #uality sho" significant relationship "ith user satisfaction.
Faidi et. al )'01:* make a study attempts to explore the taxpayers8 acceptability to"ards a self-
assessment !ystem or e-filing system and also to investigate taxpayers8 perception on the present
tax system. A survey "as undertaken in %ota %inabalu, !abah. 1esults of the study revealed that the
Malaysian taxpayers are satisfied "ith the present tax system. They see it as a simple and easy
system. /o"ever, the study also revealed that the taxpayers "elcome the change from the present
system to the self-assessment system.
11
Chapter 3
1esearch Methodology
%rishna Moorthy et.al )'016* mentioned probability sampling design can be used "hen the
elements in the population have a kno"n chance of being chosen as sub;ects in the sample. This
study used convenient sampling method to obtain sufficient number of respondents due to non
availability of Malaysian taxpayers list to do probability sampling. >e used a survey method to
collect the research data.
Target population for this study is current taxpayers in Melaka ity .This study took approximately
a month "hereby 100 #uestionnaires "ere distributed )by hand and via e-mail* to the people around
Melaka but only 30 "ere returned and completed. Thus, our response rate should be 30I. All 7
variables "ere measured using a <-point @ikert-type scale ) 1Jstrongly disagree to <Jstrongly
agree*. !(!! '' "as used to analy,e the data. orrelation Analysis has been used to examine the
correlations bet"een the six independent variables and dependent variables.
1'
Chapter 4
1esult, Analysis and 5indings.
6.1 1espondents8 (rofile
It could be seen from Table 1 that 3:.: percent of the respondents are female "hile :3.7 percent "as
male respondents. Most of respondents fall into age group bet"een '0 to :0 years old follo"ed by
those "hose age bet"een :1 to 60 years old )'<I*. Ma;ority of the respondents "ere degree
holders ):<I* follo"ed by post graduate.)'<I*. Most of the respondents gain salary under range of
1M '<01 to 1M <000 and it8s follo"ed by those "hose salary bet"een 1M0 to 1M ',<00. Ma;ority
of respondents "ere employed )D:.:I* and most of them also "ere attached "ith private sectors
)<0I*.All of them "ere taxpayers "ith ma;ority that had used e-filing for 1 year only.
Table 1& 1espondents8 (rofile
1:

6.' Measurement of
entral Tendencies
Table ' sho"s the
central tendencies
measurement. The
16
Bariable Items 5re#uency (ercent
Eender 5emale :D 3:.:
Male '' :3.7
Age '0 - :0 years :7 31.7
:1 - 60 years 1< '<.0
61 - <0 years : <.0
<1 - 30 years : <.0
More than 30 years ' :.:
4ducation Aegree :< <D.:
Aiploma 7 11.7
+thers 1 1.7
(ost Eraduate 1< '<.0
!econdary !chool ' :.:
!alary 1M0 - 1M'<00 13 '3.7
1M ',<01 - 1M<,000 '< 61.7
1M <,001 - 1M7,<00 1< '<.0
More than 7<00 6 3.7
4mployment 4mployed <0 D:.:
!elf-employed 10 13.7
!ector 0 D 1:.:
(rivate :0 <0.0
(ublic '0 ::.:
Taxpayer
-es 30
100
4-filing $sage .o 1< '<.0
-es 6< 7<.0
-ear of $sage 0 1< '<.0
1 '0 ::.:
' 16 ':.:
: 1 1.7
6 : <.0
< : <.0
3 1 1.7
10 : <.0
highest mean is for the #uestion is e-filing being perceived as a relative advantage
)MeanJ6.:6,!AJ0.6C* follo"ed by e-filing being perceived as observability
system)MeanJ6.'0,!AJ0.30*
Table '& entral Tendencies measurement of constructs
Aescriptive !tatistics
. Minimum Maximum Mean !td.
Aeviation
Bariance
(erceived
1elative
Advantage
30 '.D0 <.00 6.::37 0.6C::: 0.'6:
(erceived
+bservability
30 '.<0 <.00 6.'000 0.<CD0' 0.:<D
(erceived
Trialability
30 '.'< <.00 6.0'1' 0.307<D 0.:3C
(erceived
omplexity
30 1.<0 <.00 6.1<D: 0.37C<< 0.63'
!ocial
.orms
30 '.<0 <.00 6.1337 0.3D036 0.63:
5acilitating
ondition
30 '.00 <.00 :.C0D: 0.7DC1D 0.3':
IntentionErp 30 '.00 <.00 6.6'7D 0.<C<:1 0.:<6
Balid .
)list"ise*
30
6.: orrelation
All correlations are significant except for !ocial .orms and 5acilitating ondition. Table : sho"s
that the highest correlation is bet"een perceived relative advantage and intention in adopting e-
filing system)pJ0.317*
1<
Table :& orrelation Analysis
I.T 1A +2! T1IA@ +M !. 5
I.T (earson orrelation 1.000 .317
KK
.:7<
KK
.6'<
KK
.7:7
KK
.:':
K
.:07
K
!ig )'-tailed* .000 .00: .001 .000 .11D .13C
. 30 30 30 30 30 30
1A !ig )'-tailed* .00' .000 .000 .00' .137
. 30 30 30 30 30
(earson orrelation .66C
KK
.3''
KK
.:C0
KK
.1D1
+2! !ig )'-tailed* .006 .000 .0'6 .001
. 30 30 30 30
(earson orrelation .:71
KK
.6D6
KK
.'C1
K
.6:<
KK
13
T1IA@ !ig )'-tailed* .000 .000 .0'C
. 30 30 30
(earson orrelation .301
KK
.<<0
KK
.'D<
K
+M !ig )'-tailed* .011 .061
. 30 30
(earson orrelation .:'7
K
.'3<
K
!. !ig )'-tailed* .01<
. 30
(earson orrelation .:1:
K
5 !ig )'-tailed*
.
(earson orrelation
17
1D
The summary of the hypotheses and results of the analysis are given in Table 6 belo". 5rom the
constructs, it could be seen that there is a relationship bet"een perceived relative advantages,
perceived complexity, perceived trialability and perceived observability. /o"ever, social norms and
facilitating conditions do not influence intention in adopting e-filing system in Melaka.
Table 6& !ummary of hyphothesis
1C
/ypotheses !ignificance value 1esult
/1 & There is a relationship bet"een perceived relative
advantage and intention of people to adopt e-filing
0.00 Accepted
/'& There is a relationship bet"een perceived complexity
and intention of people to adopt e-filing
0.0: Accepted
/:& There is a relationship bet"een perceived trialability
and intention of people to adopt e-filing.
0.01 Accepted
/6& There is a relationship bet"een perceived
observability and intention of people to adopt e-filing
0.00 Accepted
/<& There is a relationship bet"een social norms and
intention of people to adopt e-filing
0.1' .ot
Accepted
/3& There is a relationship bet"een facilitating condition
and intention of people to adopt e-filing
0.17 .ot
Accepted
Chapter 4
@imitation of !tudy
There are limitation "hile "e conduct the research, "hich are the population used not in a broader
scope, "hich "e focused only respondent in Melaka ity. Also, there are so many reasons that
affecting the adoption of e-filing user but "e are only focused on only the variable relative
advantage, observability, trialability, complexity, social norms and facilitating condition are tested
to investigate the adoption of e-filing in Melaka. Also "e are not focused on specific industry as our
respondent come from various occupation such as manufacturing "orker, auditor, doctor, lecturer,
student, teacher, trainee, engineer, technician, businessman.
'0
Chapter 5
onclusion
5rom the research that "e have conducted, there are six constructs that including relative
advantage, observability, trialability, complexity, social norms and facilitating condition are tested
to investigate the adoption of e-filing in Melaka. And it can be conclude that perceived relative
advantage, perceived observability, perceived trialability, perceived complexity have a relationship
bet"een intention to adopt e-filing system in Melaka. /o"ever, social norms and facilitating
condition did not influence the intention to adopt e-filing in Melaka.
5rom the comment that "e received from the respondent, they suggest that Inland 1evenue 2oard
Malaysia )I12M* should use mass media as a medium to increase the intention of people to use e-
filing in the future and increase the assessment of people to internet in Melaka. Also, training
should be provided if it very costly , guidance functions for first time should be provided. Also, the
I12M also should offer incentives for e-filing users and government promotion, and positive
appraisals of the usage of e-filing from experts and the mass media.
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'1
Anna A. he A,mi, -usni,a %amarul,aman and .or /aida Abdul /amid )'01'*, L(erceived 1isk
and the Adoption of Tax 4-5iling8, >orld Applied !ciences Fournal, Bol. '0 )6*, pp. <:'-<:C,
laudio 1usso, ., Ehe,,i, . M., 5iamengo. E. and 2enedetti. M )'01:*, L2enefits sought by
citi,ens in multichannel e-government payment services& 4vidence from ItalyM, (rocedia - !ocial
and 2ehavioral !ciences 10C, pp. 1'31 N 1'73
arter, @., !haupp, @.., and /obbs, F., ampbell, 1. )'011*, LThe role of security and trust in the
adoption of online tax filingM, Transforming Eovernment& (eople, (rocess and (olicy, Bol. < )6*, pp.
:0:-:1D
5att, . %. and %hin, 4.>.! )'01'*, LAisclosure of self-assessment tax systems on Malaysian
agriculture based industriesM, Fournal of Aevelopment and Agricultural 4conomics Bol. 6)1:*, pp.
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