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E-Government Services Online: An Exploratory Study on Tax E-Filing in Malaysia

E-filing is a new service launched in the year 2005 by the Malaysian Inland Revenue Board. This is in line with the government's vision to leverage on the Internet technology in extending its services to the citizens and to further embrace the cutting-edge technology of the information age. Via this system, the citizens or taxpayers are able to complete an electronic application form and the necessary payment details with a few keystrokes; therefore completing their revenue declaration within minutes. The purpose of the e-filing service is to encourage every taxpayer to submit their income tax returns through an online system, thus reducing the manual paper-based submission method. This paper examines taxpayers' intention to use the e-filing system in Malaysia. This paper analyses the factors that contribute towards adoption of such system in Malaysia based on three models: the Technology Acceptance Model TAM, Diffusion of Innovation DOI, and Technology Readiness Index TRI. The authors' findings suggest that taxpayers have intentions to use the e-filing systems as they perceive that tax submission method via the internet is more convenient and that perceived readiness towards using this technology is paramount to their belief for using e-filing systems.