Towards an Electronic Filing System: A Malaysian Survey

This paper examines the level of technology readiness of Malaysian tax practitioners and their usage intentions towards an electronic filing system. A questionnaire survey was administered to 572 tax practitioners. The survey indicates that 31.3% of the respondents are somewhat techno-ready and 9.4% are highly techno-ready. By and large, tax practitioners are optimistic in new technology and have strong usage intentions; nonetheless, they are wary of the security of Internet technology. Multiple regression analysis reveals that there is a significant positive relationship between the level of technology readiness and the usage intentions towards the e-filing system.

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