Acceptance of Electronic Tax Filing System Essay

LITERATURE REVIEWGovernments around the world atomic number 18 started relying on e-government dust such as e-filing schema to improve their susceptibility and effectiveness in tax return. The number of literatures is getting much on e-filing system. According to Azmi and Bee (2010), Azmi et al. (2012), Fu et al. (2006), Schaupp et al. (2010) and Suhani Anuar and Radiah Othman (2010), they assessed the acceptance aim of the e-filing system by development technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB). In the old literatures, the determinants of e-filing tax system in the TAM which widely pulmonary tuberculosisd argon sensed public utility company and comprehend ease of engross. Besides the technology word sense determinants, perceived put on the line is also an important prediction that used to take apart the attitude of taxpayers toward e-filing tax system. In the five existing literatures and studies, perceived usefulness, perceived ease of us e and perceived risk are the determinants of variables which used to beak and examine the intention of use or behavioural intention.See more Defining research problem and setting objectives EssayPerceived usefulness is defined as the users perception of the probability of using a system will increase his or her job feat and perceived ease of use is defined as the perception of the full stop of effort the user needs to use the system (Azmi and Bee, 2010 Fu et al., 2006). Perceived risk is defined as the perception of the amount of loss or dubiousness that a user will encounter while pursuing a desired outcome (Ng and Bee. 2010 Fu et al, 2006 Schaupp et al., 2010). From the mentioned literature, the other factors which used to examine the intention to use included subjective norms/social influence (Fu et al., 2006 Schaupp et al., 2010), self-efficacy (Fu et al, 2006), facilitating conditions (Fu et al., 2006 Schaupp et al., 2010 Suhani Anuar and Radiah Othman, 2010), amount of inf ormation (Suhani Anuar and Radiah Othman, 2010) and optimism mold (Schaupp et al., 2010).Based on the findings, all the results show that the intention of use of e-filing system was largely driven by perceived usefulness. This resultindicates that the behavioral intention of users will increase when perceived usefulness increase because taxpayers would like to make up a system which is useful to them. Past researches were inconsistent on whether perceived ease of use was epochal positively influence the intention of use. Azmi and Bee (2010) and Suhani Anuar and Radiah Othman (2010) put in that perceived ease of use was positively affected behavioral intention. On the other hand, Azmi et al. (2012), Fu et al. (2006) and Schaupp et al. (2010) shows that perceived ease of use was negatively affected behavioral intention which was insignificant influence.The contrary results might reveal slightly taxpayers do not think that an easy system could affect their intention to use e-filin g system because they might have their own point of view. While some other taxpayers would like to have an easier system to assist them in relations with tax return. According to Azmi and Bee (2010), Azmi et al. (2012) and Suhani Anuar and Radiah Othman (2010), they found that perceived ease of use has the significant positive influence on perceived usefulness. This justifies that a user-friendly system is considered as useful system to consumers.