Date of Award

6-2010

Thesis Type

Masters

Document Type

Dissertation

Divisions

Faculty of Business and Economics (formally known as Faculty of Business and Accountancy)

Institution

Universiti Malaya

Abstract

Many studies have been done on the on acceptance of e-filing to amongst taxpayers. One of it carried out by Fu, Farn and Chao (2005) that conducted a survey in China. However, not many studies focus on tax e-payment yet. Therefore, this study is done in order to really examine and investigate in the real world, how is the acceptance of Malaysian taxpayers in using e-payment, especially in paying their tax liability. The main objective of the study is first is to compare the criteria of both manual and electronic taxpayers towards the usage of e-payment method in paying their tax liability with the government. Second is to ascertain the taxpayers’ perception on e-payment. Third is to identify the motivation to use e-payment. Lastly is to understand the affect of perceived usefulness (PU) and perceived ease of use (PEOU) in the context of e-payment acceptance amongst taxpayers in Malaysia. Compatibility (CMP) being included that serves as an antecedent of both PU and PEOU. The study adopts and extends the Theory of Acceptance Model (TAM) and Theory of Perceived Behavior (TPB) which are based on the Theory of Reasoned Action (TRA) and also to include perceived risk (PR) subjective norm (SN) which has been highlighted to give significant effect towards behavior of users towards usage of certain system.

Initial

khm

Additional Information

Dissertation (M.A.) – Faculty of Business and Economics, Universiti Malaya, 2010.

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