Explaining and Predicting Users' Continuance Usage Intention Toward E-Filing Utilizing Technology Continuance Theory

Explaining and Predicting Users' Continuance Usage Intention Toward E-Filing Utilizing Technology Continuance Theory

Santhanamery T. (Universiti Teknologi MARA, Malaysia) and T. Ramayah (University Sains Malaysia, Malaysia)
Copyright: © 2018 |Pages: 16
DOI: 10.4018/978-1-5225-2255-3.ch072
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Abstract

Continuance usage intention is important for any businesses to accentuate the long-term growth of the organization. In the case of e-filing system, the continuance usage intention is vital as it not only can reduce the operation and management cost, also it can ensure that the heavy investments invested in developing the e-filing portals will be worthwhile. The focus in this study is to determine the effect of two main central construct; satisfaction and attitude, on the continuance usage intention of e-filing system among taxpayers. The result of the study reveals that perceived usefulness and attitude has a significant relationship towards continuance usage intention with attitude as the major predictors. However, satisfaction was found to be insignificantly related to continuance usage intention. Apart from that confirmation was found to be the major predictor of satisfaction and perceived ease of use as the major predictor of perceived usefulness.
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Background

The e-Filing system in Malaysia which was introduced in 2006 by IRBM is receiving much attention and there has been an upward trend in the adoption of the system among taxpayers with the latest income tax submission of 2,330,298 via e-filing in 2014 (Annual Report, 2014). Among the factors that could have contributed to this increase are convenience, faster refund and cheaper cost. However, according to Bhattacherjee (2001), while initial acceptance of information system (IS) is very important toward realizing IS success but its eventual success depend on its continued use rather than first-time use.

In this vein, investigating the continuance usage intention of e-filing system is deemed to be important because as more citizens use e-filing services, the more operation and management costs are reduced (Wangpipatwong, Chutimaskul & Papasratorn, 2008). In Malaysia, IRBM has saved millions of ringgit annually by reducing cost of printing, imaging, postal and storage through their e-filing system. In 2009, a total cost of RM9, 162,845.92 has been saved via the e-filing submission of tax (Hasmah, 2009). Apart from that, Bhatnagar (2009) reveals that governments are spending millions of dollars to build online service delivery portals in terms of hardware, software, training and maintenance and communication infrastructure. In developing the e-filing system in Malaysia, millions of ringgit has been invested (Aziz & Idris, 2012; Azmi & Kamarulzaman, 2010) especially to upgrade the agency’s computer hardware and software (Bernama, 2005). Therefore, in ensuring that the heavy investments invested in developing the e-filing online portals will not be wasteful, identifying the factors that will motivate the continuance usage intention is crucial.

As such, this paper has focused in determining the effect of two main central construct in determining the individual adoption; satisfaction and attitude, towards continuance usage intention.

Key Terms in this Chapter

Satisfaction: One’s pleasure response when a system meets their desire and wants.

Confirmation: The evaluation of the performance of the system against the expectation of the users.

Perceived usefulness: Perception that a particular system is useful in completing a job.

Taxpayers: Individuals who are liable to pay the tax based on their income for a particular year.

E-Filing: Filing income tax returns via electronically.

Continuance Intention: One’s intention to continually use a system or reuse a system.

Attitude: The characteristics of a user.

Perceived ease of use: Perception that a particular system is easy to use.

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