| Summary: | The changing trend to electronic device instead of manual filing system
could enhance the collection of revenue and expedite the process.In fact it could help in reducing the burden and time of routine task i.e. checking and processing.However the acceptance level yet to be concern in certain area in government applications particularly in Malaysia.The idea of moving towards e- government in Malaysia as an alternative of the existing manual system started with the vision to be achieved in year 2020 in becoming
a fully developed country.In rationalizing the vision, the Malaysian Government since then continuously spends a huge amount. Unfortunately, the huge amount of investment in upgrading the technology is seems to be wasted as there are certain operations not fully utilized the resources provided by the
government.The evidence of low acceptance level in particular the e-filing system
introduced by the Inland Revenue Board of Malaysia which is less than four per cent in year 2009 is one of the concern.Hence, the big
question mark at this point is how could such situation turns out when the time for Malaysian government trying to achieve to the stage of developed nation is yet less than 10 years.The main objective of this study is to gain understanding on the gaps existed in the e-filing among the tax preparer.In seeking for the imperative answers,this research is design for the following objectives (1) to determine the level of acceptance of tax e-filing; and(2) to identify the determinants of tax e- filing acceptability.
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