Explaining the e-Government Usage Using Expectation Confirmation Model: The Case of Electronic Tax Filing in Malaysia

Abstract

Continuance intention is defined as ones intention to continue using a technology or long term usage intention of a technology. Although initial acceptance is important in identifying the success of an information system but continued usage is even more significant in ensuring the long-term viability of technology innovations and also to enhance the financial and quality performance of an organization. Unlike initial acceptance decision, continuance intention is important, depends on various factors that affect the individuals’ decision to continue using a particular system with one of the most important emotion that is the satisfaction. Therefore, this case study aims to examine the e-filing usage by taxpayers in Malaysia based on the Expectation Confirmation Model. The data were collected from 116 taxpayers in Penang, Malaysia using survey method. Data was analyzed using Partial Least Square (PLS) method version 2.0. The result shows a significant relationship between the entire variable in the study. Perceived usefulness and satisfaction were found to be significantly related to the continuance usage intention, explaining 54.2 % of the variance in continuance usage intention. Surprisingly, perceived usefulness was found to be the strongest predictor of continuance usage intention. The implications of these findings to the Inland Revenue Board of Malaysia are also elaborated.