Investigating Performance Expectancy and Social Influence on Generation Y’s Behavioral Intention to Use Mobile Government Tax Filing Services in Malaysia

The adoption of mobile government services (m-Government) is transforming public service delivery, particularly in areas such as tax filing among individual taxpayers in Malaysia. Understanding the factors that influence taxpayers’ acceptance is crucial for successful implementation and maximizing taxpayer engagement. This study aims to investigate the influence of performance expectancy, social influence and perceived trust on Generation Y’s behavioral intention to use m-Government for tax filing in Malaysia. The Unified Theory of Acceptance and Use of Technology (UTAUT) served as the theoretical framework for this study. A quantitative approach was employed, using an online questionnaire distributed via non-probability sampling. Data from 136 respondents in the Generation Y category were analyzed using the Statistical Package for the Social Sciences (SPSS). Multiple regression analysis was conducted to test the relationships between performance expectancy, social influence, perceived trust and the dependent variable, behavioral intention. The results revealed that both performance expectancy and social influence have a significant relationship with behavioral intention to use mobile tax services, while perceived trust did not show a statistically significant relationship. Although perceived trust was not a statistically significant predictor in this study, initiatives to strengthen citizens’ confidence in the services security and reliability remain important for long-term sustainability.