What is E-Filing System

This chapter highlights the importance of continuance usage intention of a technology. Continuance intention is defined as one's intention to continue using or long-term usage intention of a technology. Although initial acceptance is important in identifying the success of an information system, continued usage is even more significant in ensuring the long-term viability of technology innovations and in enhancing the financial and quality performance of an organization. Therefore, this chapter aims to examine the continuance usage intention of e-filing system by taxpayers in Malaysia. The data were collected from 153 taxpayers in the northern region of Malaysia using survey method. The result shows a significant relationship between perceived usefulness and continuance usage intention. Surprisingly, perceived usefulness was found to be insignificantly related to satisfaction and satisfaction towards continuance usage intention. Implication of these findings to the Inland Revenue Board of Malaysia is also elaborated.