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Towards An Electronic Filing System: A Malaysian survey

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  • Ming-Ling Lai, Siti Normala Sheikh Obid and Ahamed Kameel Meera

Abstract

This paper examines the level of technology readiness of Malaysian tax practitioners and their usage intentions towards an electronic filing system. A questionnaire survey was administered to 572 tax practitioners. The survey indicates that 31.3% of the respondents are somewhat techno-ready and 9.4% are highly techno-ready. By and large, tax practitioners are optimistic in new technology and have strong usage intentions; nonetheless, they are wary of the security of Internet technology. Multiple regression analysis reveals that there is a significant positive relationship between the level of technology readiness and the usage intentions towards the e-filing system.

Suggested Citation

  • Ming-Ling Lai, Siti Normala Sheikh Obid and Ahamed Kameel Meera, 2004. "Towards An Electronic Filing System: A Malaysian survey," Taxation eJournal of Tax Research , ATAX, University of New South Wales.
    • Handle: RePEc:nsw:discus:82
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    Keywords

    Taxation; electronic filing; Malaysia;
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