What is E-Filing

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.