Summary: | The rapid development of ICT and Internet Technology has encouraged governments to take
part in the virtual world through the development and deployment of electronic government or
e-government in order to better serve the citizens. As one of the MSC Malaysia Flagship
Applications, e-government initiative has been introduced since ten years ago aiming at
building a more effective and efficient way to communicate and transact with the citizens and
industries. One of the projects is Online Tax System or e-Filing that has gained its popularity
since it was launched in 2006. But the obstacles remain concern taxpayers who are really
anxious about the technology, lacking of technical skills, or do not trust of any online
transaction. This has led the researchers to investigate the factors that might contribute to
taxpayer’s intention to use e-Filing system. Against this backdrop, this research intends to
study about Government to Citizens (G2C) adoption in Malaysia by integrating the Technology
Acceptance Model (TAM) theory, Diffusion and Innovation (DOI) theory and Perceived
Characteristics of Innovating (PCI) as a research framework. Other factors that are believed in
influencing citizens’ intention to use G2C system are also examined in the study they are social
influence, web-based service quality, trust of the internet, trust of the government, and
perceived risk. The results demonstrate that trust of the government and web-based service
quality are found to be a significant factors influencing citizens’ intention to use e-Filing. Key
implications for theory and practice are also discussed.
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