Factor influencing user satisfaction on the e-filing tax return in Malaysia: a conceptual framework

Nurjeehan Ayub and Fithriah Ab Rahim and Sharinah Puasa and Nur Farahah Mohd Pauzi (2023) Factor influencing user satisfaction on the e-filing tax return in Malaysia: a conceptual framework. Labuan e-Journal of Muamalat and Society, 17 (2). pp. 1-8. ISSN 1985-482X

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Abstract

The Inland Revenue Board (IRB) started the e-government programme, which includes Electronic Tax Filing (ETF), at the beginning of 2006 to solve issues with the manual filing method. The government of Malaysia strives to ensure a transparent and accurate execution of the law, which encourages intentional compliance and electronic filing to increase competitiveness, save time and cut costs. Still, putting in place an information system is only deemed successful if users continue to utilise it after initial adoption. In earlier Malaysian studies on user satisfaction, using an e-filing system was found to have a strong association with a person's perception of risk. Nevertheless, evidence pertinent to the relationship between the untraceable claim and the receipt and user satisfaction is marginal and inclusive. Therefore, this study proposes a conceptual framework to understand the effect of untraceable claim and receipt, service quality and responsiveness on e-filling user satisfaction. The main motivation of this study is to increase user satisfaction with the e-filling system. From the synthesis of the literature review, the study identified untraceable claims and receipts, service quality and responsiveness that influence user satisfaction with e-filling. The study contributes to our understanding of the factors that influence user satisfaction with the system. This work is based on a conceptual framework that has not yet been empirically tested. Generally, this study provides a fresh fact for the practitioner concerning e-filling user satisfaction.

Item Type:	Article
Keyword:	e-Filing; tax; user satisfaction; untraceable claim and receipts; responsiveness.
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28-9999 Industries. Land use. Labor > HD28-70 Management. Industrial management K Law > KF United States > KF1-KFZ9199 Law of the United States > KF1-9827 Federal law. Common and collective state law Individual states Individual states
Department:	FACULTY > Labuan Faculty of International Finance
Depositing User:	ABDULLAH BIN SABUDIN -
Date Deposited:	12 Jun 2024 09:31
Last Modified:	12 Jun 2024 09:31
URI:	https://eprints.ums.edu.my/id/eprint/38811

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