The Acceptance of the e‑Filing System by Malaysian Taxpayers: A Simplified Model


  • Anna Che Azmi
  • Ng Lee Bee


taxation, e-filing, technology acceptance model, perceived risk, e-government, Malaysia


The e‑filing system is an important e‑government service in Malaysia. This paper investigates the factors that lead to the acceptance of e‑filing among taxpayers by using TAM. This study proposes a model consisting of three constructs, 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. The confirmatory factor analysis shows that the model is an adequate fit. Based on the data collected from 166 respondents, the results showed that the proposed model explained up to 61% of the variance in behavioral intention. All of the variables significantly influence behavioral intention. The perceived risk construct has a negative association with the perceived usefulness construct. However, there is no significant association between the perceived risk and perceived ease of use constructs.



1 Mar 2010