The determinants of tax e-filing among tax preparers in Malaysia
The evolutions of tax filing system had gone through a tremendous change.The transformation of manual to electronic shows the successful of self-assessment system implementation.Undeniably, the progression had consumes a huge amount of expenditures in ensuring the infrastructure and facilities capa...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
World Business Institute, Australia
2012
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/20486/1/WJSS%202%203%202012%20182%20188.pdf |
| _version_ | 1825804378355793920 |
|---|---|
| author | Abdul Aziz, Saliza Md. Idris, Kamil |
| author_facet | Abdul Aziz, Saliza Md. Idris, Kamil |
| author_sort | Abdul Aziz, Saliza |
| collection | UUM |
| description | The evolutions of tax filing system had gone through a tremendous change.The transformation of manual to electronic shows the successful of self-assessment system implementation.Undeniably, the
progression had consumes a huge amount of expenditures in ensuring the infrastructure and facilities capable to accommodate the technology.
In spite of the easiness and efficiency of e filing, the acceptability of users on using such facility remains unsatisfactorily.Why sour? What
went wrong? And how could the government improve such situation? These are the key questions that need to be addressed.At the moment, a comprehensive explanation to address the above problem still remains inconclusive.Thus, this conceptual paper tries to identify and close some of the gaps that are not addressed by the literature.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 among Malaysian tax preparers; (2) to identify the determinants of tax e-filing acceptability;
and (3) to examine how the factors identified in two (2) are related to tax e-filing acceptability. |
| first_indexed | 2024-07-04T06:13:34Z |
| format | Article |
| id | uum-20486 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:13:34Z |
| publishDate | 2012 |
| publisher | World Business Institute, Australia |
| record_format | eprints |
| spelling | uum-204862017-01-02T08:48:36Z https://repo.uum.edu.my/id/eprint/20486/ The determinants of tax e-filing among tax preparers in Malaysia Abdul Aziz, Saliza Md. Idris, Kamil HJ Public Finance The evolutions of tax filing system had gone through a tremendous change.The transformation of manual to electronic shows the successful of self-assessment system implementation.Undeniably, the progression had consumes a huge amount of expenditures in ensuring the infrastructure and facilities capable to accommodate the technology. In spite of the easiness and efficiency of e filing, the acceptability of users on using such facility remains unsatisfactorily.Why sour? What went wrong? And how could the government improve such situation? These are the key questions that need to be addressed.At the moment, a comprehensive explanation to address the above problem still remains inconclusive.Thus, this conceptual paper tries to identify and close some of the gaps that are not addressed by the literature.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 among Malaysian tax preparers; (2) to identify the determinants of tax e-filing acceptability; and (3) to examine how the factors identified in two (2) are related to tax e-filing acceptability. World Business Institute, Australia 2012 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/20486/1/WJSS%202%203%202012%20182%20188.pdf Abdul Aziz, Saliza and Md. Idris, Kamil (2012) The determinants of tax e-filing among tax preparers in Malaysia. World Journal of Social Sciences, 2 (3). pp. 182-188. ISSN 1838-3785 http://www.wjsspapers.com/previous_issue/May/2012 |
| spellingShingle | HJ Public Finance Abdul Aziz, Saliza Md. Idris, Kamil The determinants of tax e-filing among tax preparers in Malaysia |
| title | The determinants of tax e-filing among tax preparers in Malaysia |
| title_full | The determinants of tax e-filing among tax preparers in Malaysia |
| title_fullStr | The determinants of tax e-filing among tax preparers in Malaysia |
| title_full_unstemmed | The determinants of tax e-filing among tax preparers in Malaysia |
| title_short | The determinants of tax e-filing among tax preparers in Malaysia |
| title_sort | determinants of tax e filing among tax preparers in malaysia |
| topic | HJ Public Finance |
| url | https://repo.uum.edu.my/id/eprint/20486/1/WJSS%202%203%202012%20182%20188.pdf |
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