Abstract
The submission of tax return forms via e-filing has shown a tremendous increase among taxpayers in Malaysia since its launch in 2006, particularly for individual taxpayers. Around 33 per cent of the total registered individual taxpayers in Malaysia have filed their income taxes via e-filing in 2010. E-filing services serve measurable benefits to both taxpayers and the Inland Revenue Board of Malaysia (IRBM) in terms of convenience, time saving, accuracy, security, cost effectiveness, reduced processing time and increase in productivity and efficiency. Unfortunately, as a result of digital divide, all the taxpayers may not be able to realize these benefits. This study examines the effect of individual demographic characteristics of age, gender, income, education and ethnicity, and the Big Five personality traits of extraversion, conscientiousness, neuroticism, agreeableness and openness to experience, on the e-filing continuance usage intention. Data were collected from five urban states in Malaysia, namely, Penang, Perak, Selangor, Kuala Lumpur and Johor. The result indicates a significant support for most of the demographic and personality variables. The implication of the study and future research are elaborated in the discussion.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
