Perceptions of electronic filing (e-filing) among tax agents in northern region of Malaysia
Electronic filing is one of electronic services provided by Inland Revenue Board (IRB) in order to assist tax agents in submitting the tax return electronically and as its initiative towards Electronic Government. It is a process of submitting tax return forms over the internet using computers and t...
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| Format: | Monograph |
| Language: | English |
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Universiti Utara Malaysia
2005
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| Online Access: | https://repo.uum.edu.my/id/eprint/5716/1/PERCEPTIONS_OF_ELECTRONIC_FILING.pdf |
| _version_ | 1803625083124580352 |
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| author | Sulaiman, Aryati Juliana Abd. Khalid, Ahmad Zamil Ibrahim, Idawati |
| author_facet | Sulaiman, Aryati Juliana Abd. Khalid, Ahmad Zamil Ibrahim, Idawati |
| author_sort | Sulaiman, Aryati Juliana |
| collection | UUM |
| description | Electronic filing is one of electronic services provided by Inland Revenue Board (IRB) in order to assist tax agents in submitting the tax return electronically and as its initiative towards Electronic Government. It is a process of submitting tax return forms over the internet using computers and tax preparation software. The phenomenon of E-Filing of tax returns and electronic payment of tax liability started since Inland Revenue Service’s (IRS), United States of America implemented their Individual Income Tax electronic system in 1985. Among the reasons of introducing E-Filing by IRB is to assist them in determining the number of tax return by the taxpayers. This will enable IRB to update their database accordingly. Besides that, E-Filing can avoid loss of tax return during submission through mail. Furthermore, the introduction of E-Filing is hoped to help IRB in reducing the cost of printing tax return forms and processing time. This study has been conducted to explore the awareness and the usage of E-Filing among tax agents and to evaluate the respondents’ opinion on the benefits and barriers of using E-Filing. Tax agents in northern region of Malaysia (Kedah, Perlis and Penang) have been chosen as sample of the study. The results showed that the overall mean score for the respondents’ opinion on the benefits of E-Filing is 43.8 compared to the barriers of E-Filing which have overall mean score 35.0. Majority of the respondents realize the advantages of E-Filing may outweigh the disadvantages. This suggests that E-Filing has a great potential of being accepted and used among the tax agents in the future. This is consistent with Social Cognitive Theory and Theory of Planned Behavior which contended that if one belief the outcome of his behavior is beneficial, he is likely to perform the behavior. |
| first_indexed | 2024-07-04T05:28:38Z |
| format | Monograph |
| id | uum-5716 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:28:38Z |
| publishDate | 2005 |
| publisher | Universiti Utara Malaysia |
| record_format | dspace |
| spelling | uum-57162014-02-09T04:15:31Z https://repo.uum.edu.my/id/eprint/5716/ Perceptions of electronic filing (e-filing) among tax agents in northern region of Malaysia Sulaiman, Aryati Juliana Abd. Khalid, Ahmad Zamil Ibrahim, Idawati HJ Public Finance T Technology (General) Electronic filing is one of electronic services provided by Inland Revenue Board (IRB) in order to assist tax agents in submitting the tax return electronically and as its initiative towards Electronic Government. It is a process of submitting tax return forms over the internet using computers and tax preparation software. The phenomenon of E-Filing of tax returns and electronic payment of tax liability started since Inland Revenue Service’s (IRS), United States of America implemented their Individual Income Tax electronic system in 1985. Among the reasons of introducing E-Filing by IRB is to assist them in determining the number of tax return by the taxpayers. This will enable IRB to update their database accordingly. Besides that, E-Filing can avoid loss of tax return during submission through mail. Furthermore, the introduction of E-Filing is hoped to help IRB in reducing the cost of printing tax return forms and processing time. This study has been conducted to explore the awareness and the usage of E-Filing among tax agents and to evaluate the respondents’ opinion on the benefits and barriers of using E-Filing. Tax agents in northern region of Malaysia (Kedah, Perlis and Penang) have been chosen as sample of the study. The results showed that the overall mean score for the respondents’ opinion on the benefits of E-Filing is 43.8 compared to the barriers of E-Filing which have overall mean score 35.0. Majority of the respondents realize the advantages of E-Filing may outweigh the disadvantages. This suggests that E-Filing has a great potential of being accepted and used among the tax agents in the future. This is consistent with Social Cognitive Theory and Theory of Planned Behavior which contended that if one belief the outcome of his behavior is beneficial, he is likely to perform the behavior. Universiti Utara Malaysia 2005-02 Monograph NonPeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/5716/1/PERCEPTIONS_OF_ELECTRONIC_FILING.pdf Sulaiman, Aryati Juliana and Abd. Khalid, Ahmad Zamil and Ibrahim, Idawati (2005) Perceptions of electronic filing (e-filing) among tax agents in northern region of Malaysia. Project Report. Universiti Utara Malaysia, Sintok. (Unpublished) http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000230404 |
| spellingShingle | HJ Public Finance T Technology (General) Sulaiman, Aryati Juliana Abd. Khalid, Ahmad Zamil Ibrahim, Idawati Perceptions of electronic filing (e-filing) among tax agents in northern region of Malaysia |
| title | Perceptions of electronic filing (e-filing) among tax agents in northern region of Malaysia |
| title_full | Perceptions of electronic filing (e-filing) among tax agents in northern region of Malaysia |
| title_fullStr | Perceptions of electronic filing (e-filing) among tax agents in northern region of Malaysia |
| title_full_unstemmed | Perceptions of electronic filing (e-filing) among tax agents in northern region of Malaysia |
| title_short | Perceptions of electronic filing (e-filing) among tax agents in northern region of Malaysia |
| title_sort | perceptions of electronic filing e filing among tax agents in northern region of malaysia |
| topic | HJ Public Finance T Technology (General) |
| url | https://repo.uum.edu.my/id/eprint/5716/1/PERCEPTIONS_OF_ELECTRONIC_FILING.pdf |
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