Towards Understanding the Intention to Use and Continuance Usage Intention of E-Filing System in Malaysia: The Moderating Role of Perceived Risk

Towards Understanding the Intention to Use and Continuance Usage Intention of E-Filing System in Malaysia: The Moderating Role of Perceived Risk

Santhanamery Thominathan (Universiti Teknologi MARA Malaysia, Malaysia) and T. Ramayah (Universiti Sains Malaysia, Malaysia)
DOI: 10.4018/978-1-4666-4181-5.ch016
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Abstract

E-Government actually represents a higher quality, cost effective government services and a better relationship between citizens and governments. Research on e-government is taking a new phase nowadays, with research focusing more to evaluate the continued usage intention by the citizens rather than the initial intention. Continuance intention is defined as one’s intention to continue using or long term usage intention of a technology. Previous researchers have found a mixed result on the influence of perceived risk towards intention to use and continuance usage intention. Therefore, this case study aims to examine the moderating role of perceived risk on continuance usage intention of e-filing system by taxpayers in Malaysia. The primary discussion in this case study concerns on the e-Filing system in Malaysia, followed by the challenges and barriers for e-government continuous adoption, impacts of e-government failures, and concluded with future research directions.
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Background

E-government applications are introduced in Malaysia with the intention to increase the efficiency in providing better services for the citizens, although government has increased their efforts to promote the e-services, however the citizens low uptake has deemed the services yet to be optimized (Alias, Idris, Ashaari, & Kasimin, 2011). Similarly, the acceptance rate of e-Bayaran system which provides alternative payment channel for tax payers to pay their income tax online is only 9.08% in 2007 which is much lowered compared to payment through Public Bank (70.97%) and CIMB (19.95%). This indicates that the e-Bayaran system is not accepted by the tax payers in Malaysia (Annuar & Othman, 2010). Statistics on e-filing adoption among corporate taxpayers also shows a poor acceptance rate. It was reported that less than 4% of Malaysian companies using the tax e-filing system to file their company’s annual income tax returns (Aziz & Idris, 2012). This shows that the information system adoptions among citizens in Malaysia particularly on the e-government services are still low.

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