Abstract
Malaysia implemented e-filing system eight years ago. However, there are still taxpayers who are not using the e-filing system due to lack of awareness of the system and fear of using any internet services. Hence, the purpose of this study is to investigate the usage of e-filing systems among individual taxpayers at Inland Revenue Board Malaysia Southern Peninsular Malaysia Branch. The study examines the factors that influence the taxpayers’ level of awareness to use an e-filing system. The survey was conducted using simple random sampling, of 95 individual taxpayers that come to the Inland Revenue Board Malaysia office from the period of October to November 2015. The findings showed that respondents have high usage of e-filing. The results revealed that the perceived ease of use perceived subjective norms, and perceived behavioral control have a significant relationship with the taxpayer’s usage of e-filing. Conversely, the perceived usefulness and tax knowledge did not have a significant relationship with taxpayers’ usage of e-filing. Optimistically, with the current e-filing promotion usage among taxpayers, it will increase the usage of e-filing among taxpayers in Malaysia.
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