Factors Underpinning Usage Behaviour of an Electronic Filing System: The Case of Malaysian Personal Taxpayers

Abstract

Government’s investments in an electronic filing (e-filing) system are huge. Although the system is generally considered better than manual filing system, the take-up rate of the system is relatively low, even after five years of its implementation. Understanding the factors underpinning usage behaviour of personal is crucial if the government aims to increase the take up rate of the system. While previous studies have emphasised factors affecting the intention to adopt the e-filing system, this paper specifically aims to examine the actual e-filing usage behaviour. Four factors generated by the factor analysis were examined in this paper on the e-filing usage behaviour, which include perceived usefulness, self-ability, anxiety and external influence. Using a logistic regression analysis, the results indicate that perceived usefulness and anxiety are statistically significant as they outperformed the other factors in explaining the actual usage behaviour of the e-filing system among Malaysian personal taxpayers. Specifically, the likelihood of a taxpayer using the e-filing system is positively related to the perceived usefulness of the system while it is negatively related to his/her anxiety towards the system. The results provide some insights on the taxpayers’ reasons for using the e-filing system or otherwise. This information is also useful for the government to formulate appropriate strategies to increase the take-up rates of the e-filing system among personal taxpayers in Malaysia.

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