System Quality Impact toward Continuous Intention of Using Tax E-Filing System

Abstract

Governments at all levels have launched electronic government (e-government) projects aimed at providing electronic information and services to citizens and businesses. Compared to other online service delivered by government, online tax filing is one of the most developed and widely used services and tax authorities tend to be at the leading edge of IT application. In Malaysia, e-Filing which was introduced in year 2006 by the Inland Revenue Board of Malaysia is receiving much attention and there has been an upward trend in the adoption of the system among taxpayers every year. Even though tax e-filing system have improved, issues regarding system quality such as technical difficulties, system breakdown and downtimes issues which forced the users to queue in the system still exist. The purpose of this study is to investigate the relationship between system quality and individual taxpayers' continuous intention toward using e-filing system in Malaysia. This study adopts the DeLone & McLean Information System Success Model as a theoretical basis firstly because it is a well-established theory and is widely used in information system technical-related research. This review will include quantitative techniques and focused on individual taxpayer in Malaysia. The quantitative data that gained from the questionnaire are analysed by using the Smart PLS3. The methods of data analysis are selected based on the research questions and the variable characteristics.