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

Author

Listed:
  • Nik Anis Sazwani Nik Abdullah

    (Faculty of Business, UNITAR University College Kuala Lumpur (UUCKL) 50450, Kuala Lumpur, Malaysia)

  • Nik Anis Idayu Nik Abdullah

    (Faculty of Accountancy, University Technology MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia)

  • Mariaton Safrina Baharuddin

    (Faculty of Business, UNITAR University College Kuala Lumpur (UUCKL) 50450, Kuala Lumpur, Malaysia)

  • Amir Faizal Hassan

    (Faculty of Business, UNITAR University College Kuala Lumpur (UUCKL) 50450, Kuala Lumpur, Malaysia)

Abstract

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.

Suggested Citation

  • Nik Anis Sazwani Nik Abdullah & Nik Anis Idayu Nik Abdullah & Mariaton Safrina Baharuddin & Amir Faizal Hassan, 2025. "Investigating Performance Expectancy and Social Influence on Generation Y’s Behavioral Intention to Use Mobile Government Tax Filing Services in Malaysia," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(9), pages 1816-1822, September.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-9:p:1816-1822
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    References listed on IDEAS

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    1. Wang, Changlin & Teo, Thompson S.H., 2020. "Online service quality and perceived value in mobile government success: An empirical study of mobile police in China," International Journal of Information Management, Elsevier, vol. 52(C).
    2. Alalwan, Ali Abdallah & Dwivedi, Yogesh K. & Rana, Nripendra P., 2017. "Factors influencing adoption of mobile banking by Jordanian bank customers: Extending UTAUT2 with trust," International Journal of Information Management, Elsevier, vol. 37(3), pages 99-110.
    3. Richa Misra & Renuka Mahajan & Nidhi Singh & Sangeeta Khorana & Nripendra P. Rana, 2022. "Factors impacting behavioural intentions to adopt the electronic marketplace: findings from small businesses in India," Electronic Markets, Springer;IIM University of St. Gallen, vol. 32(3), pages 1639-1660, September.
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