1

A STUDY ON INCOME TAXPAYERS PERCEPTION

TOWARDS ELECTRONIC FILING
i.e. E-FILE

A SUMMER INTERNSHIP REPORT

Submitted by

Kartik Choudhary

Registration No: 11509147

In partial fulfillment of Summer Internship for the award of the degree of

BACHELOR IN COMMERCE WITH HONS

School of Business

LOVELY PROFESSIONAL UNIVERSITY

Phagwara, Punjab

July, 2017
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ACKNOWLEDGEMENT

“It is not possible to prepare a project report without the assistance & encouragement of other
people. This one is certainly no exception.”

On the very outset of this report, I would like to extend my sincere & heartfelt obligation towards
all the personages who have helped me in this endeavor. Without their active guidance, help,
cooperation & encouragement, I would not have made headway in the project.

I am ineffably indebted to CA Sunil Arora for conscientious guidance and encouragement to

accomplish this task.

I am extremely thankful and pay my gratitude to my faculty Mr. pawan Kumar for his valuable
guidance and support on completion of this project in its presently.

I extend my gratitude to Lovely Professional University for giving me this opportunity.

I also acknowledge with a deep sense of reverence, my gratitude towards my parents and
member of my family, who has always supported me morally as well as economically .At last
but not least gratitude goes to all of my friends who directly or indirectly helped me to complete
this project report.

Any omission in this brief acknowledgement does not mean lack of gratitude.

Thanking You

Kartik choudhary
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EXECUTIVE SUMMARY

I, Kartik Choudhary, a student of Lovely Professional University, Phagwara has worked on a

project entitled “ A Study on Income Taxpayers perceptions towards Electronic filing that what
are the perceptions of a tax payer and what difficulties and process taken to pay the income tax
through online. During my internship at Sunil Arora & Associates, I got big opportunity to learn,
and explore new spheres of Taxation. I got a chance to interact with senior officials and
esteemed Clients of the company.

The Chartered Accountants firm is not only just rendering their services to its Clients but also
keeps them highly delighted as well as satisfied for any Audit and Taxation work. Chartered
Accountants firm is the most booming firm in today’s era and we also called as taxation firm is
more beneficial for the general public for doing the taxation services.

Clients play a very vital role in the life of the business. Every company focuses on what their
clients think and perceive about their company. The companies are focuses the clients problems
and solve in a delicious way that is helpful and meaningful for any client.

Brief overview about the Sunil Arora & Associates

Sunil Arora & Associates is the Chartered Accountants firm that traces its history since 1984,
under the leadership of Mr. Sunil kumar. Its Main office in, Delhi. This is the company that deals
in Taxation and Audits of different companies, society, firms etc. firms activities like preparation
of balance sheet and profit and loss account, Electronic filing of returns, Vat returns, Service tax
returns, Project financing, Audit of banks. This firm having the Audit of State bank of India and
Oriental bank of Commerce.
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Relevance of the study

Chartered Accountants firm provide the wide bouquet of services to its client. Tax payers who
are fully responsible on the Chartered Accountants firm that is for preparation of Trading a/c,
profit & loss a/c & balance sheet of their own business. And electronic filing of return also the
part of the services that a client taken by the firm. This study is going on the income taxpayers
perceptions towards the electronic filing that what coming difficulties in filing the returns online
to the clients.

Scope of the study

To accomplish the above mentioned objectives, the study has been conducted on Income
taxpayers who prefer the electronic filing for paying the tax. The case study is for Income
taxpayers in Delhi. The study has been accomplished with the help of structured questionnaire
circulated among Income taxpayers who belong in Delhi and clients of the firm.
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TABLE OF CONTENTS

Sr. No. Chapters Page No.

Certificate 2
Acknowledgement 3
Executive Summary 4-5
1 Chapter 1 (Introduction) 9
2 Chapter 2 (Need & objective) 10
3 Chapter 3 (Research methodology) 11-12
4 Chapter 4 (Review literature) 13-25
5 Chapter 5 (Data analysis & interpretation) 26-39
6 Chapter 6 (Finding & suggestion) 40-42
7 Chapter 7 (Conclusion) 43
8 References 44-46
9 Appendices 47-48
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LIST OF TABLES
Sr. No. Tables Page No.
1.1 Gender 26
1.2 Status 27-28
1.3 Profession 29
1.4 Level of education 30
1.5 Age 31-32
1.6 Annual income 33
1.7 Reason of electronic filing 34
1.8 Digital signature 35-36
1.9 Awareness of electronic filing 36
2.1 Descriptive statistics 38
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LIST OF FIGURES

Sr. No. Figures Page No.

1.1 Gender 27
1.2 Age 28
1.3 Profession 30
1.4 Level of education 31
1.5 Age 32
1.6 Annual income 33
1.7 Reason of electronic filing 35
1.8 Digital signature 36
1.9 Awareness towards electronic filing 37
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Chapter 1
Introduction about the Electronic filing
Electronic filing is the process of submitting tax returns over the internet, using tax preparation
software that has been pre-approved by relevant tax authority that means the income tax imposed
on the individual or entities (taxpayers) that varies with the income or profit (taxable income) of
the taxpayers. Many jurisdictions refer to income tax on business entities or company’s tax or
corporate tax.

Then due to this the government imposed a policy with different sections and different rules &
regulation that the taxpayers have been submitted their tax returns through go to the website that
is incometaxindiaefiling.gov.in. We conclude to study to find the income taxpayers perception
towards electronic filing.

The income tax department has established a system for centralized process of returns and one
prominent type of electronic government is the introduction of electronic filing system for
income tax. We desired a system that would make the process of filing of income tax returns
(ITR) easier for taxpayers as well as reduce the time required for data entry at tier end of receipt
of income tax returns (ITR). Electronic filing is new effective method of filing income tax
returns through online and makes electronic tax. It is very beneficial for income taxpayers
because it saves time and increase technology. After using an electronic service over the internet,
the public may find that whether the electronic service system is easy and useful.
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Chapter 2

Need and objectives of the

Study
2.1 Need and purpose for the study

Before business can develop marketing strategies, they must understand what factors influence
buyer’s behavior and how they make purchase decision to satisfy their needs and wants. This
study aims towards collecting information about consumers Psychology towards Cox and Kings
and thus helping company in understanding customer’s nature and help in developing strategies
which will help them in increasing their business. It is done to understand what consumers
consider while going for purchasing Cox and Kings Services. The main purpose of this project is
to study consumer’s perception towards the company and its products. This study is mainly
focused on what the customers think about the company and where the company stand’s in the
eyes of the customers.

2.2 Objectives of the Study

Following objectives are planned in the present investigation: -

1. To know the Income taxpayers perception towards electronic filing.

2. To know Income taxpayers problems towards electronic filing.
3. To know the level of satisfaction of the income taxpayers toward electronic filing.
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Chapter 3

Research Methodology
Research Methodology

The objective of this research is on the income tax payers and the study knows the perception
towards electronic filing. This study is basically for Delhi . I have to fine the perception of
income taxpayers towards electronic filing. In this study using the primary as well as secondary
data. This study is the part of a survey that help for findings the satisfaction, problem and
perceptions of taxpayers.
.
3.2 Scope of the study

To accomplish the above mentioned objectives, the study is conducted on income tax payer’s
perceptions towards electronic filing of Delhi . The study is accomplished with the help of
structured questionnaire circulated among the income taxpayers of Delhi . This study for income
taxpayers who are filing the income tax returns (ITR).

3.3 Research Design

This study is Descriptive and Exploratory in nature. The Quantitative technique is used to collect
the data by conducting the survey with the help of structured questionnaire. As well as the
secondary data i.e. literature reviews are used for conducting this research.

3.4 Proposed sample size:

The Study was carried out by using convenience sampling under probability sampling method of
descriptive research design. Study was carried out by taking sample of 262 income tax payers
within the Delhi. Study was carried out by using primary data through personal interview of
income taxpayers. Personal interview was conducted through questionnaire. Questionnaire was
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semi structured with open ended and close ended questions. Sample was selected on the random
technique basis.

3.5 Research Instrument for the study

In order to measure the response from the respondents, structured questionnaire is used. The data
collected from the respondents is recorded in SPSS and with the help of frequencies the result
regarding the income tax payer’s perceptions towards electronic filing is drawn out.

LIMITATIONS OF THE STUDY

This study is geographically restricted to Delhi dist Saket only. Limited number of tax payers is
covered under this study. Due to limited time and other resources the study is restricted to 262
respondents only. Finally, a more robust analysis is needed to reach a strong conclusion.
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Chapter 4

Review of Literature
2012 IndiaGeetha and Sekar Research journal of Management Sciences, The study objective
is about the E-filing of income tax is understood as successful filing of income tax return through
the internet. The e-governance has developed the concept and strategies of e-filing of income tax
return through the internet .To assess the tax payer’s perception, awareness towards e-filing of
income tax
Returns. ii. To analyze the level of satisfaction among the tax payers towards e-filing of income
tax returns. The research methodology is to find the that what method should be used to calculate
the sample who filling the returns through internet. Then in this paper we can use the
questionnaire and take the 200 sample size and then collect the primary and the secondary data to
find out the estimate answer .we can use the Spss software to take out the descriptive statistics.
Through this testing we find how the people pay the tax and how many persons are aware for
electronic filing also known about the individual tax payer as well as the TDS. This study reveals
that the existing users are satisfied with the e-filing facilities but most of the individual tax
payers are not awareness of the e-filing and e-payment procedures so sufficient steps are required
to create moren awareness in the minds of tax payers regarding e-filing of income tax.

2016 indonesia pantow, sutrisno & saraswati Imperical journal of interdiscioplinary research
(IJIR). This study aims to provide empirical evidence and analyze the impact of the perceived
usefulness, perceived ease of use, subjective norms and attitudes toward the taxpayer's intention
to use e-filing system. This type of research is explanatory research with quantitative approach.
Data collected through a survey with questionnaires distributed to an individual taxpayer who
uses a system of e-filing and registered as a taxpayer in the city of Malang .The population in
this study is an individual taxpayer in the city of Malang that have tax ID and use the e-filing
system as a means of tax reporting. Total population of Individual Taxpayers who use e-filing
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system, namely 26 971 taxpayer, but the taxpayer data are not known with certainty .Data used
in this study are primary data obtained by researchers from questionnaires distributed to
respondents Individual Taxpayers who use the e-filing system in tax reporting. As a results, the
hypothesis testing results obtained by empirical evidence that perceived usefulness positive
affect to attitude. This shows that, when the taxpayer benefits from the use of e-filing system,
then the taxpayer will give a positive response or likely to use e-filing as a means of tax
reporting. Taxpayers tend to evaluate in advance the use of e-filing via the attitude of the
taxpayer who will receive use of the system, when the taxpayer feels that the e-filing system is
helpful, easy to use and suggestions from others that require taxpayers to use e-filing system is a
good idea to submit tax return online.

2015 India Ragupathi & Prabu Internaitional journal of advanced scientic research &
development. The purpose of study to know the overall experience towards e-filing analyze the
awareness level of tax payers towards e-filing. And To find out the time taken by filing income
tax returns towards e-filing. Descriptive research method has been used in this present study.
Convenience sampling method was used to collect the data .Samples were collected from
individual tax payer and business men through questionnaire method. The sources of data were
primary as well as secondary. The primary data were collected through questionnaire. The
information gathered from books, journals, magazines, reports, and dailies was the secondary
data. The data collected were edited, coded and processed with the help of (SPSS) software. The
statistical tools are used; T-Test, F-Test. This study analyzes to an empirical study of awareness
of e-filing. E-filing is the process of very helpful to tax payers whether male or female filing up
their Income Tax Returns (ITRs) and also it’s reducing our golden time. Majority of the
respondents are lack of awareness towards use of e-filing. The Income Tax Department (IT)
gives a lot of training programmes to e-filers upload their returns through internet.

2012 India Meenal & Garg International Journal of Enterprise Computing and Business
systems. The main study objective to find out the taxpayers who use the e - Filing who know
about e - Governance, e - Return intermediaries, ITR, Security, Tax and find out the working if
these .The 2010 e - file experience reflects year of continued progress. In absolute terms, the
number of all major individual, business, and tax exempt returns filed electronically in 2010 is
estimated to be more than seven million higher than in 2008. From a longer term perspective,
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globally the total number of major tax returns filed electronically has grown more than 90
million , from 29.4 million in 1998 to approximately 106 million in 2010 This increase may be
due to the benefits enjoyed by the people over manual Filing of ITRs. Filing of return
electronically is easy and user friendly as user has to follow step by step instructions technology
readiness can be used to predict and explain people’s responses towards new technologies.
Previous researchers have highlighted the importance of perceived risk to the adoption of e-
filing. There are many benefits of e-filing .The three main aspects of security include:
confidentiality, integrity and availability. Confidentiality is keeping information from being seen
or used by anyone who should not have permission to see or use it. Integrity is ensuring that data
has not been altered or tampered with in any way by anyone. Availability is ensuring that the
data is accessible at all times to those who have permission to access it Hence main importance
should be given to security of private data of customers, so that more and more people e-file their
ITRs.

2016 India, Gayathri & Jayakumar International Journal of Trend in Research and
Development (IJTRD). The Study objective is study about the Tax Payer’s Perception Towards
E-Filing of Income Tax Returns. And to find the awareness level of individual tax payers about
e-filing, to measure the level of satisfaction of the respondents towards e-filing & To study the
factors that motivate for the use of e-filing and to know the problems of respondents towards e-
filing. This study thus focuses on the Pre-university government and non-government teachers
who do online filing of Income tax returns on their own. For the purpose of the study primary
data was collected by distributing questionnaires containing 33 questions to the respondents 43%
of respondents do e-filing due to faster tax refund, 4% of respondents do e-filing for special cash
rebate and only 7% of respondents have said they have no motivation to do e-filing, the reason
may be they were forced to do e-filing. The study reveals there is no significant relationship
between age group and level of awareness regarding the e-forms and aware of website address.
In this study majority of the respondents were female. A majority of government pre-university
teachers do e-filing on their own when compared to non-government pre-university teachers.
Majority of the respondents are satisfied with e-filing procedure, safety, time line, easiness of e-
filing, facilities provided by e-filing, e-payment procedure, accuracy, availability,
acknowledgement generated by e-filing system and services through banks.
The study revealed that security of e-filing was one of the major problems faced by the
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respondents while filing tax online. The study reveals there is no significant relationship between
age group and level of awareness regarding the e-forms and aware of website address.

2006 Canada lalonde Institute for Court Management Court Executive Development Program.
This research paper analyzes the feasibility of implementing electronic filing for case documents
filed in North American Free Trade Agreement (NAFTA)The project could eventually prove to
be a worthwhile undertaking beneficial to the NAFTA Secretariat and the services it delivers. E-
filing would provide an interesting alternative to the way filings are currently handled and
archived. research about the electronic filing Identify what courts have done in regards to
electronic filing, Recognize potential benefits and challenges, Assess the readiness and
expectations of NAFTA Secretariat stakeholders, Consider the feasibility and issues surrounding
implementation and, Make recommendations for the implementation of e- filing for the NAFTA
dispute settlement process. The purpose of this paper was to initiate the thought process and
discussions among the three national sections of the NAFTA Secretariat and their respective
government by outlining the issues and requirements pertaining to the implementation of
electronic filing, and recommending a potential direction for the future .The findings are
conclusive and leaders should move forward with the project. Technology has made significant
advancements and many options are now available for courts wishing to establish an e- filing
system .It should eventually serve as a reference document for the elaboration of a business plan
to obtain the approval to launch a project of electronic filing for the administration of NAFTA
disputes.

2013 India Chawla, Jain, Joshi and Gupta International Monthly Refereed Journal of
Research In Management & Technology. A study objective satisfaction level and awareness of
the tax payers toward e-filing of income tax returns .the main objective is that to know about
taxpayers perceptions about the income tax returns. The methodology used in this that our
targeted population was service class persons belonging to Moradabad city of different ranks and
classes of private organizations. 300 filled questionnaires from respondents (162 male and 138
females) were used to analyze the results by using mean score for ranking by using a lickert scale
of 5, ANOVA and chi-square test through SPSS was also used. The e-filing is the new effective
method of filing income tax return through online and make e-payment tax. It saves time, energy
and cost and also reduces our tension. So the tax – payers are requested to use e-filing and e-
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payment facilities. The study shows that the existing users are satisfied with the e-filing facilities
but most of the individual tax payers are not awareness of the e-filing procedures so sufficient
steps are required to create more awareness in the minds of tax payers regarding e-filing of
income tax.

2015 India Verma, Dadhich & Roy International Journal of Innovative Research in Science,
Engineering and Technology. The purpose of study to show the trends emerging in e-filing. E-
filing statistics and information from some of the top rated countries have also been collected to
show the trend. Depending on the ready availability of data and information, four countries have
been selected for this study which includes Australia, USA, UK and Singapore. Research is
about the e filing in that means India is ranked quite low. Although numerous egovernance
services have been successfully implemented, there is a lot more to be done. In particular, the
status of efiling of tax returns in India has been picked up for the purpose of this study. This has
been compared with some of the countries rated quite high in e-filing of tax returns. The reasons
for the successful adoption of this aspect of tax returns have also been studied. This study is
based on secondary data and information. The main source of statistics and information about e-
filing of tax returns in India is the Income Tax Department of India. This includes the historical
data starting from 2006 when e-filing was introduced in India. The data shows that we still have
to do a lot more in relation to some of the developed nations. There are major cost implications
of not using the e-filing option of filing returns. A lot of money has been put in to create such a
massive infrastructure accountings for huge costs burden on the exchequer. So it is in the interest
of the regulatory bodies to promote this option as much as possible so that more number of
taxpayers use this option. This would help in reducing the huge administrative costs and the
hassles of handling the paperwork of tax returns filed.

2016 Malaysia Azmi and Kamarulzaman African Journal of Business Management. The main
study objective of this rapid adoption of tax e-filing in many countries, researchers have argued
that it is yet to establish an integrated system that is reliable, especially in developing countries
like Malaysia due to high perceived risk by the public. This paper is then developed into concrete
research hypotheses for future studies. the research methodology is that study of the conceptual
paper proposes the e-filing Adoption Model, which is derived from the theoretical foundations of
prior research in the theories of perceived risk as well as the technology acceptance model
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(TAM). TAM is widely used and accepted to explain the relationship between perceptions and
the use of technology. This research could also be expanded to include different types of
respondents such as paid tax preparers and different types of taxpayers. Different types of
taxpayers such as companies may deal with more complex transactions than individual
taxpayers, thus, they may emphasize different risk facets when filing in the tax return form
electronically. The research attempts to provide insights into its facets, thus, providing useful
input on the adoption and evaluation of the e-filing system by users .Past studies have shown that
taxpayers tend to e-file near the tax deadline and this may lead to system crashes if the e-filing
system is not tailored to accommodate this trend. They use the e-filing system for different types
of clients and are more frequent users of the e-filing system than taxpayers who file for
themselves. This is the hardly difficult process to file the income tax return by electronically by
them self.

2014 India Kumar and Anees Global Journal of Finance and Management. The objective of the
Present study is beneficial for tax authorities, policy makers, present and prospective tax payers,
e-filing intermediaries, financial software engineers and academicians as the paper attempts to
focus on the crucial aspects of e-filing in India. the research methodology is that we studied
about the e filing advantages and disadvantages and also discussed about the continous growth of
the e filing and some what there are the risk of to use the e-filing. We take the samples in this
study from the entire population that we what to it that how the benifit of the e-filing for our
sample population. design the graphs and tables for the study of e-filing. The main focus of this
paper is to show the changing scenario of income tax due to implementation of e-filing. Income
tax department just have to promote e-filing campaigning and enhance some job opportunities as
TRPs in the society so that people become more aware about this new opportunity .Main
challenge is risk of security. This study shows that the e-filing is the new effective method of
filing income tax return through online and make e-payment tax. It saves our golden time, energy
and cost and also reduces our tension and continuous advancement in technology makes it more
simple and effective.

2010 MalaysiaAzmi and Bee Electronic Journal of e-Government. The objective of the study is
to find out the taxpayers who accepted the efiling system .The e-filing system is an important e-
government service in Malaysia .This study proposes a model consisting of three constructs,
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which are perceived usefulness, perceived ease of use and perceived risk. The model proposed
by this study is a simpler model compared to other studies on e-filing. However, there is no
significant association between the perceived risk and perceived ease of use constructs. There
have been a growing number of literatures on e-government.5 various strands are management
and organization, e-services, e-democracy, interactions and e-security Convenience sampling
method was used for this study and the sample size is 200 respondents. Questionnaires were
distributed through emails. Taxpayers are selected based on two criteria. Firstly, salaried
taxpayers were chosen because they are the group of taxpayers that was eligible for e-filing since
its implementation in 2006. Secondly, taxpayers who file their own tax return were considered as
a sample in this study because of their hands-on experience with the e-filing system .The survey
instrument is a 7-point Likert scale questionnaire survey, divided into three sections. Section A
of the questionnaire measures the taxpayers’ perception on the e-filing system and their
behavioral intention to adopt .Statistical Package for Social Science (SPSS) and was used to
analyze the data. Perceived usefulness, perceived ease of use and perceived risk were shown to
be an important construct to influence taxpayer’s perceptions on the electronic tax-filing system.
Given the fact that the adoption of the electronic tax-filing system is voluntary in Malaysia, the
findings suggest that a system that is usefulness and easy to use are important for taxpayers to
voluntarily e-file their tax returns .The findings also suggest that the perceived risk variable is
important and it responds negatively towards perceived usefulness. This means that, if taxpayers
perceived that the electronic tax-filing system is risky their perception on the usefulness of the
system will decrease .Future research on e-filing could also incorporate how the different forms
of trust as those identified in Belanger and Carter (2008) could influence perceived risk and the
adoption of the e-filing system. the antecedents of perceived risk will enhance our knowledge on
the factors that are crucial for the adoption of e-government services.

2014 India Rajeswari and Mary Internaitional journal of current research and academic
review. The main objective is to check the awareness and satisfaction level of salaried employees
.One such challenge is the public perception of the e-filing system. After using an e-service over
the Internet, the public may find that whether the e-service system is easy and useful or
otherwise. various research can be use to take the data that we have collect the employees data
the we was done the primary and the secondary data collection the we use the 5 likert scale and
we also use the software of spss and we take the 120 respondents, 75 respondents collect
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information about e-filing through tax consultants. and help to collect the data then we use
different question to find the data. An analysis on attitude towards e-filing will be incomplete
without going into the technical and managerial constrains and problems related to e-filing and
options of e-filing pattern. To examine the problems faced in making e-filing, the respondents
are asked to express their views on certain problems faced by them in their e-filing .E-filing
brings a security among the income tax assesses. Suggestions to increase e-filing among the
people may vary according to their economic position. To examine the suggestions to increase e-
filing, the respondents are asked to express their views on certain suggestions included by them
in their e-filing.the income tax department to be made user friendly.

2014 MalaysiaLing, Masrom & Din

International Journal of Engineering Science and Innovative Technology (IJESIT).The purpose

of study is to determine the influence of e-Participation on e-Filing Participation as well as also
Study of Citizen Adoption on e-Government Services .This paper asserts that the concept of e-
government which was originally aimed to improve efficiency of the government management
system and more importantly to expand government revenue would eventually recast towards a
participatory government.
A set of questionnaire survey was designed and piloted before the actual set was utilised to
collect data and information that could be analysed to test the above hypotheses. Since the Likert
scale was most frequently used scale in information system research the scales were utilised as
measures of the construct for this study. the design of the tasks and context of the technology
could influence the performance and effort expectancy which in turn could influence the
adoption and use of the system due to user satisfaction. The combination of motivated actors and
improvements in technological infrastructure has resulted in a proliferation of e-Participation
projects. This research provided several important contributions to the theory. First, the e-
Participation literature is expanded through this research, which investigated e-Participation
within the facilitation condition .the results of the study show that tax payers are pessimistic on
new technology and technology readiness level especially in Malaysia. It appears that technology
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readiness is the adoption of the system and low readiness levels leads to low actual usage of e-
Filing system.

2002 Taiwan wang Journal of Government Information quarterly. The objective of the study is
that it is an emperical study about The adoption of electronic tax filing systems. This paper
discusses the factors affecting the adoption of electronic tax-filing systems. Using the technology
acceptance model (TAM) as a theoretical framework, this study introduces “perceived
credibility” as a new factor that reflects the user’s intrinsic belief in the electronic tax-filing
systems. To ensure the content validity of the scales, the items selected must represent the
concept about which generalizations are to be made Therefore , items selected for the constructs
were mainly adapted from prior studies to ensure content validity. One advantage of using the
TAM to examine electronic tax-filing systems acceptance is that it has a well-validated
measurement inventory .A telephone interview method was employed for the survey. A
representative cross section of the Taiwanese adult population was included in the interview
sample. Respondents were screened as to whether they had ever filed an income tax return. This
study has several implications for electronic government services in general, and for electronic
tax filing in particular. The following discussion of the implications of this research for the
development of electronic tax filing, as well as electronic government services in general, might
be applied to other national governments that have tried electronic tax filing system and
electronic government services .The findings of this study provide important implications for
developing effective electronic government services in general and effective electronic tax-filing
systems in particular.

2015 PhillippinesCastro, Cordero, Chavez, Gabia, Mortel, Yortas, Manongsong & Patena
Asia Pacific Journal of Academic Research in Business Administration. The present study aims
to determine the level of awareness in online BIR filing and tax payment as basis for efficient
and on-time BIR transactions of small and medium sized enterprise owners in Batangas City.to
propose plan of action to address the problems encountered by SME owners using the new E-
Filing and Tax Payment System. The study used the descriptive design exercising a survey
questionnaire to appoint the profile of the respondents .The questionnaire was collected by the
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researchers as soon as the respondents answered the instrument but they were given ample time
to answer the items. The data were gathered to aid the researchers in assessing the level of
awareness and readiness of the respondents in employing technology. The over-all assessment
about the Level of Awareness of Batangas City SME owners concerning online BIR Filing and
Tax payment was generally aware. All of the difficulties identified were often experienced by
SME owners. The Level of Awareness of SME owners differ as to their age and as to whether
they are computer and internet literate or not. The proposed plans of action were designed to
enhance the level of awareness of SME owners in Batangas City.There should have improving
aspects of the eFPS that would enhance taxpayers’ perceived ease of use, usefulness and reduce
the riskiness of the system to increase adoption of the e-Service. For future researchers, the need
for further study may be needed since the scope of the research done is only limited to the SMEs
located in Batangas City.

2009 MalaysiaAmbali European Journal of Social Sciences .The purpose of the study is what
are the E-Government Policy that has been imposed and the Ground Issues in E-Filing System.
And this paper is focus on the security and retentions. The study is designed in a cross-sectional
survey to obtain information from respondents over a period of time about their perceived
usefulness, perceived security, facilitating condition, ease of using e-filing technology system to
file their income tax returns and retention. Hence, the unit of analysis for the study is every
individual taxpayer that has used the e-filing system and hoping to re-use it again .A survey of
questionnaire was distributed to participants and supported by unstructured interview for an in-
depth investigation about the perceived ease, usefulness, security, facilitating conditions and
retention for e-filing system. A sample size of 450 taxpayers was purposively and conveniently
chosen to participate in the study over a period of two months of data collection. There is no
doubt that in this era of fast moving world, better services from respective governments or
agencies to their citizens are highly needed. Therefore, creating a fast, reliable and safe service
should be the main priorities of any governments in the world .Finally, the findings of the study
show there is a profound moderating effect of gender difference on the relationship between
perceived usefulness, ease of use, facilitating conditions and security and users’ intention to
continue using the e-filing system.Finally, it is argued in this study that e-filing is associated with
23

accountability of the government agencies in delivering quality services, while protecting details
information or data of the users.

2012 IndiaMamta Journal of management and Reasearch. To know whether the tax payers feel
easy to use e-filling system. And To investigate whether the tax payers have problems/ (or
facilities) in using the e-filing system that To study the perception of taxpayers towards the e-
filing. The researchers conducted pilot study before distributing to the respondents. 30
respondents were chosen in order to know the questionnaires constructed are reliable and
understand by the respondents. Single Cross Sectional Descriptive Research design had been
adopted to determine the Direct tax code conceptual understanding and perception of taxpayers
towards e-filing for the Ahmedabad and Gandhinagar cities of Gujarat state .The data were
analyzed using statistical software tool (SPSS 17.0) with the uses of, rank analysis, Anova and
Descriptive Statistic. More than 72% of the non e-filers agree on the fact id that they had no
experience and knowledge of e-file, the second highest reason for not using e-filing is lack
digital certificate /PIN required for e-file. So, e-filers they have problems with technology and
not with the resources. From the survey result it can be said that most of the tax payers; have the
positive perception on e-filing system. A majority of the tax payers have own enough facility to
use e-Filing system at home or at the workplace.

2014 United State Lambertony ,Neve & Norton Journal of management and Research. To
determine the Eliciting Taxpayer Preferences Increases Tax Compliance .At the same time,
giving taxpayers a voice may act as a two-way \nudge," transforming tax payment from a passive
experience to a channel of communication between taxpayers and government. The study used
the descriptive design exercising a survey questionnaire to appoint the profile of the respondents
.The questionnaire was collected by the researchers as soon as the respondents answered the
instrument but they were given ample time to answer the items. The data were gathered to aid the
researchers in assessing the level of awareness and readiness of the respondents in employing
technology. and to know that the elicating taxpayers prefrences increase tax complainces. an
incentive-compatible laboratory setting, participants
allowed to express their preferences about where their tax dollars would be allocated were less
likely to underpay on their taxes. Second, in a more representative sample in which participants
24

completed a simulated federal income tax ling, those given agency were less likely to state that
they would take a questionable loophole .Given the huge sums of money that governments fail to
collect in taxes | and given that the cost is merely small edits to existing tax forms | taxpayer
agency may transform the tax payment process to an experience with scale, informational and
social rewards for taxpayers and government alike.

2010 TaiwanLu, Huang and Lo African Journal of Business Management. It is an study to

know an empirical theory of on-line tax filing acceptance model .This study integrated theory of
planning behavior (TPB) and technology acceptance model (TAM) to investigate the
determinants affecting taxpayers’ on-line tax filing. This model would be the reference for
establishing e-government. Apart from integrating the concept of TAM and TPB, this study also
considers tax equity and norms factors. According to the literature review, we know that
perceived behavioral control, attitude and subjective norms are the determinants affecting
behavioral intention (on-line tax filing intention); and on-line tax filing intention affects on-line
filing actual behavior .We examine the impact of social norms, moral norms on subjective
norms. Furthermore, we reason the influence of social norms and moral norms on attitude. To
sum up, we believe that attitude is the key factor affecting taxpayers’ intention of on-line tax
filing. Finally, we propose an on-lone tax filing acceptance model of taxpayers. the attitude
toward on-line tax failing becomes more positive. Besides, perceived ease of use has a
significant impact on taxpayers’ perceived usefulness, perceived behavioral control and attitude
.Finally, the empirical results also show that on-line tax filing intention is determined by
perceived behavioral control , attitude , and subject norms. On-line tax filing intention has a
significant positive effect on on-line tax filing behavior. The finding is consistent with that of
Ajzen (1985).The empirical results show that perceived usefulness and perceived ease of use
have a significant positive effect on perceived behavioral control.

2012 IndiaArora Scholarly research journal for humanity science and english language .The
purpose of the study about process of E-FILING OF INCOME TAX RETURNS IN INDIA
and also study the progress of e-taxation system in India by comparing its yearly progress on the
basis of Income tax Returns. The research method has been used i.e Descriptive methodology
has been placed for this study and the data will be collect that has the secondary data. It has been
25

collected from sources such as books, journals, newspapers and online database. In the current
world new information technology is being introduced very fast in all fields. Filing of income tax
return using internet is a gift to the tax payers. E-filing is the new and useful method of filing
income tax returns online. E-Return filing is getting magnetism in India amongst all the
assessees. It saves time, energy and cost .Therefore, it is evident that e-taxation obviously shown
some dynamic result and it’s surely going to make its full time place in the Indian Tax system.
26

Chapter 5

Data Analysis&Interpretation
DATA ANALYSIS& INTERPRETATION

Part - 1
Table 1.1
The Below table shows the respondents who are participating in this survey, and this table
declare the total number of male and female are in survey. In this survey the males are 62.2%
females are 34.0% and the missing value describes the companies, HUF & firms these are 3.8%.

Gender
Gender Frequenc Valid Cumulative
y Percent Percent Percent

Valid male 163 62.2 64.7 64.7

female 89 34.0 35.3 100.0

Total 252 96.2 100.0

Missing System 10 3.8

Total 262 100.0

27

Figure 1.1 shows the graphically data of male and female respondents.

Table 1.2
Shows the data of the respondents that who are filing their income tax returns this is basically
shows their status of electronic filing. The individual are having good in % like 94.7% , hindu
undivided having 1.9%, firms 2.3% and company 1.1% that shows in total no. of respondents the
more of people filing of their returns to individual purpose.

Status

Status Cumulative
Frequency Percent Valid Percent Percent

Valid Individual 248 94.7 94.7 94.7

Hindu undivided
5 1.9 1.9 96.6
family
28

Firm 6 2.3 2.3 98.9

Company 3 1.1 1.1 100.0

Total 262 100.0 100.0

Figure 1.2the above bar graph shows the graphically representation of the data of respondents.

Table 1.3
Shows the respondents profession in the percentage figures this will help to verify
the respondents that what occupation they all have.
29

Profession

Profession Cumulative
Frequency Percent Valid Percent Percent
Valid Business 108 41.2 41.2 41.2

Business Petrol
1 .4 .4 41.6
pump

Doctor 18 6.9 6.9 48.5

Employee 1 .4 .4 48.9

government
1 .4 .4 49.2
employee

Government
24 9.2 9.2 58.4
employee

Government
1 .4 .4 58.8
employees

Govt. employee 3 1.1 1.1 59.9

Lawyer 36 13.7 13.7 73.7

other 11 4.2 4.2 77.9

Other 5 1.9 1.9 79.8

others 1 .4 .4 80.2

Teacher 52 19.8 19.8 100.0

Total 262 100.0 100.0

30

Figure 1.3Above pie charts shows the data of profession of respondents.

Table 1.4
This is showing the respondents education percentage that is helpful in the part of survey.
we have two types of respondents undergraduate and postgraduate, undergraduate having
good in population they all are 64.9% and postgraduate are 35.1%.

Level of education

Level of Cumulative
Education Frequency Percent Valid Percent Percent

Valid undergraduate 170 64.9 64.9 64.9

postgraduate 92 35.1 35.1 100.0

Total 262 100.0 100.0

31

Figure 1.4Bar graph shows the level of education of the respondents

Table 1.5
The below table shows the ages of respondents we are having different age
group for different respondent the 30-60 year age group is having more
respondents rather than other.

Age

Age Cumulative
Frequency Percent Valid Percent Percent

Valid less than 20 years 13 5.0 5.0 5.0

20-30 years 60 22.9 22.9 27.9

30-60 years 187 71.4 71.4 99.2

32

more than 60
2 .8 .8 100.0
years

Total 262 100.0 100.0

Figure 1.5 Bar graph shows the different age groups for different respondents.
33

Table 1.6
Shows the groups of annual income of our respondents which is helpful to calculate the
tax. More over we have 5-10lakh income respondents.

Annual income

Cumulative
Annual Income
Frequency Percent Valid Percent Percent

Valid 2 to 5 lakh 51 19.5 19.5 19.5

5 to 10 lakh 146 55.7 55.7 75.2

more than 10
65 24.8 24.8 100.0
lakh

Total 262 100.0 100.0

Figure 1.6The pie charts shows the annual income of the respondents in the graphically manner.
34

Table 1.7
The table shows the reason of electronic filing of respondents that table help to find that what is
the reason of electronic filing of respondents more over respondents give the review toward to
paid the income tax that why they filing their returns.

Reason of e-filing

Reason of e-filing Cumulative

Frequency Percent Valid Percent Percent

Valid regular provision 4 1.5 1.5 1.5

refund claim 123 46.9 46.9 48.5

notice for income tax

3 1.1 1.1 49.6
department

To paid the income tax 132 50.4 50.4 100.0

Total 262 100.0 100.0

35

Figure 1.7Pie chart shows the respondents who are filing their return with what purpose that
means what the reason behind for filing the return.

Table 1.8
This table shows the percentage of respondents who are having the digital signature in this
survey this table shows 54.6% taxpayers having their digital signature because digital signature
is necessary for tax audit of any firm or company.

Digital signature

Digital Cumulative
Signature Frequency Percent Valid Percent Percent

Valid yes 143 54.6 54.6 54.6

36

No 119 45.4 45.4 100.0

Total 262 100.0 100.0

Figure 1.8The bar graph represents the data of respondents who are having digital signature or
not.

Table 1.9
This table shows the respondents data that how the respondents know about the electronic filing
our survey shows that most of respondents knows about the electronic filing through tax
consultant that shows most of the tax payers depend on other for filing the returns.

Awareness towards E-filing

Awareness
towards E- Cumulative
filing Frequency Percent Valid Percent Percent

Valid Newspaper 1 .4 .4 .4
37

internet 39 14.9 14.9 15.3

friends 1 .4 .4 15.6

tax consultant 221 84.4 84.4 100.0

Total 262 100.0 100.0

Figure 1.9 The bar graph represents the data of respondent’s awareness toward the electronic
filing.
38

Descriptive statistics

The descriptive statistics shows the factors of electronic filing this is the main part of survey the
data that have been collected that is primary data that what the respondents perceptions toward
electronic filing, I use the 5 likert scale of know the tax payers perceptions, here the descriptive
statistics use for calculation of mean and standard deviation under the table below.

Descriptive Statistics
Factors Std.
N Mean Deviation
Awareness of E-
262 4.1260 .42365
filing
Satisfaction of
Problems of E- 262 4.1489 .55775
filing
Safety of E-filing 262 4.2557 1.92171
Facility provide
262 4.2137 .64336
byE-filing
Paymentprocedure 262 4.2557 .64880
Satisfy with the
electronic
262 4.2634 .68601
payments
procedure
Levelofsatisfaction 262 4.1947 .65820
Doyoutruste-filing 262 4.2252 .71576
I do not have
explanation use e-
262 3.4809 1.17998
filing I feel
nervous
Network problem
262 3.2595 1.04378
during peak hours
39

Difficult to
remember reg.no 262 3.1069 1.07034
password
Computerilliteratea
262 3.0725 1.13735
ndsotodependother
Websiteofincometa
xdept.tobemadeuse 262 3.9198 .63523
rfriendly
Valid N (listwise)
262

Table 2.1In the above table shows the mean and the standard deviation that shows the positive
effects of the questions. The 1st question is awareness of electronic filing most of the people
aware about the electronic filing that shows the positive effect. Most probably all the question
answer shows the positive respond rather the respondents fell network problem in peak days and
most of respondents are illiterate they don’t know how to filing the returns so they depend on
others. Website of income tax that makes the respondents eco friendly that means the website is
working on an average to the respondents. Tax payers like the website but not more.
40

Chapter 6

Findings & Suggestions

Findings of the Study

The study revealed that overall income taxpayer’s perception towards electronic filing is very
good. Strategically the website of electronic filing holds the good position in the eyes of income
tax payers who are filing their returns. However there are many factors that create the better
income tax payers perceptions and good satisfaction. The common and substantial findings from
this study are as follows:

1. The tax payers observe that the electronic filing is very good rather than the method of filing
the income tax returns. They also think that the response of website is quickly this is means that
the government is very much focusing on the website that the taxpayers give the positive
response.

2. The income taxpayers also perceive that if they are filing their returns online the safety rate is
good not bad.

3. The result states that the website of electronic filing is eco-friendly and time saving process
that there are no longer procedure.

4. But rather the website is good or eco-friendly, there are safety, it saves time, but it creates an
negative effects on the mind of the income taxpayers because it is very difficult to remember the
password and registration no. or there are many people who are computer illiterate through this
the income tax payers depend on the others like tax consultant, chartered accountant etc. for
filing the income tax returns.

5. The study reveals that the tax payers feels that the electronic filing is very good for filing their
income tax returns they believe that the website is very attentive for filing the returns but
somehow, the website is busy during the peak months.
41

6. The study states that the income tax payers perceive that the electronic filing is very good in
facility that providing on the website like information about tax deducted at source (TDS) or any
other like tax audit.

7. The income tax payers perceives that they having in trouble to filing their returns by self they
all depends on others because of the remembering registration no. as well as password and the
other reason is website illiteracy so they on others for filing the income tax returns.

8. The study shows that most of the respondents belong to the age category of 30 to 60 years.
71.4% of the respondents are in this category.

9. The study shows that 62.2% of the respondents are male and 34.0% of the respondents are
from female category and the missing value is 3.8% that is for the company or firm that lies in
other.

10. The study states that the majority of the respondents are from the Upper-middle class of the
income group having the annual income between 2.5L to 10L (in INR) and they have the full
duty for paying the income tax.

Hence overall, the finding of the report says that the income tax payers are likely to use the
electronic filing and their perceptions towards electronic filing are very good in terms of safety,
satisfaction, performing services. When it comes taxpayers they all give their good response
toward electronic filing.
42

Suggestions

As per the finding of the research study, here are some of the suggestions the research would like
to make:

1. According to this survey that the income taxpayers demands the website more eco-friendly
that means when the taxpayers operates the website then the websites gives the steps for filing
the returns if these changes develop then the income taxpayers don’t depend on others for
electronic filing.

2. Government also focus about the income tax payers expectations that what problems occurs
for filing the returns online that will help to the income tax payers for filing the income tax
returns.

3. For the betterment of the website the government must focus on the website server that the
website properly work in the peak months and make sure to use more and more advance
technology for make easy website for the income taxpayers for filing the income tax returns.
43

Chapter 7

Conclusion
Conclusion

According to me the conclusion of this study is that the government comes with the new
techniques of filing the income tax returns that they launched the website of electronic filing this
is help to the income tax payers that they will pay their taxes online through that website that is
called electronic filing or E-filing. This technique is launched because to saves the time of the
people and to make taxpayers self-dependent. But some are not corporate because due to more
work or computer illiteracy they depend on other (Chartered accountant, tax consultant etc.) for
electronic filing. But in the market the income tax payers likely to use this system, from the
above findings the income tax payers perception toward electronic filing is very much sound.
The website of electronic filing saves the time of the people as well as energy and it provided all
the services related to the taxes. The study on the basis of primary data through questionnaire we
find that the safety is providing by the website is good that means the income tax payers are
satisfied of this system. The trust of the people is also high towards the electronic filing. But
according to the some tax payers there is the difficulty to remember the password and the
registration no. which is use in electronic filing that cause also effect on the taxpayers that’s why
they do not filing their income tax returns by self-basis they all depend on others. The websites
reviews is also good means taxpayers says that the website is user friendly. The set of services
provided by the website of electronic filing are of good quality and up to the mark.
44

References

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Journal of Social Sciences, Vol. 11, No. 2, 249-266.

Arora, J. (2012) E-Filing of income tax returns in india. scholarly research journal for humanity
science and english language, vol. 3/14, 3434-3442.

Azmi, C.A.A. & Kamarulzaman, Y. (2009) Adoption of tax e-filing. African Journal of Business
Management , Vol. 4(5), 599-603.

Azmi, C.A. and Bee, L.N. (2010)The Acceptance of the e-Filing System. Electronic Journal of
e-Government, Vol. 8, Issue. 1, 13 – 22.

Castro, D.C.A.J., Cordero, D.J.M., Chavez, D.R.J., Gabia, P.F.M., Mortel, A.A.S., Yortas, C.J.,
Manongsong, L.J. & Pateña, D.A. (2015)

Awareness on BIR E-Filing and Payment System: Basis for Efficient Revenue Transactions. Asia Pacific
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Gayathri, P. and Jayakumar, k. (2016) A Study on Tax Payer’s Perception Towards E-Filing of Income
Tax Returns. International Journal of Trend in Research and Development (IJTRD), ISSN: 2394-9333,
32-38.

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tax payer. Research Journal of Management Sciences, Vol. 1(4), 6-11.
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Kumar, M. & Anees, M. (2014) E-Filing: Creating New Revolution in Taxation of India. Global Journal
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Lalonde, R. (2006) An Analysis of the Issues Involved in the Successful

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Lamberton, C., Neve, D.E.J. & Norton, M. (2014) Eliciting Taxpayer Preferences Increases Tax
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Appendices

Questionnaire
Dear Respondents,
I am the student of B.Com (Hons.) of school of business (block 14) of lovely professional
university, Jalandhar, Punjab. I am doing a research as a part of my Internship on the topic of
Income taxpayers Perceptions Towards Electronic filing and This is a case study on Delhi .I
will be asking few questions to you. Please give your genuine responses and we ensure you that
the responses will be used for academic purpose only and will be kept confidential.
47

Thank you.

Name

Gender Male Female

Location

PAN No.

Status Individual Hindu undivided family Firm Company

Profession

Level of Education(a) Under graduate (b) post graduate

Age:

o Less than 20 years

o 20-30 years
o 30- 60 years
o More than 60 years

Annual Income (in INR):

o Less than 2,00,000

o 2,00,000 to 5,00,000
o 5,00,000 to 10,00,000
o More than 10,00,000

Reason of E-filing
(a) Regular Provision (b) Refund Claim (c) Notice from income tax department (d) To paid the
income Tax.
Digital Signature (a) Yes (b) No
Filing of return after due date (a) yes (b) No

Awareness towards E-filing (a) Newspaper (b) Internet (c) Friends (d) Tax consultant (e)
Advertisement

Signature: ___________________________

Part B
48

Here in this section I will ask you few questions about your experience towards Electronic filing.
Please give your genuine responses. Here, 1 means Highly unsatisfied, 2 means unsatisfied, 3
means neutral, 4 means satisfied, 5 means Highly satisfied.

Awareness of E-filing 1 2 3 4 5

Satisfaction of Problems of E-filing 1 2 3 4 5

Safety of E-filing 1 2 3 4 5

Facility provided by E-filing 1 2 3 4 5

Payment procedure 1 2 3 4 5

Satisfy with the electronic payment procedure 1 2 3 4 5

Level of satisfaction 1 2 3 4 5

Do you trust e-filing 1 2 3 4 5

I do not have a step by step explanation to use 1 2 3 4 5

e- Filing, therefore I feel nervous to use e-
Filing.

Network problem during peak hours. 1 2 3 4 5

Difficult to remember Reg. No/ Password. 1 2 3 4 5

Computer illiterate & so to depend on others 1 2 3 4 5

Website of income tax dept to be made user 1 2 3 4 5

Friendly.
49