The Determinants of Tax E-Lejar Service’s Behavioral Intention among Individual Taxpayers

Saliza Abdul Aziz and Mohd Azuan Ahmad Bani

Tax e-LEJAR is an online system where taxpayers can check their tax transaction records via internet. The system is introduced to assist taxpayers in keeping the transactions’ track. Unfortunately, the usage is not as expected or achieved the target. Thus, this study is an attempt to investigate taxpayer’s perception and intention to use Inland Revenue Board of Malaysia’s online service known as tax e-LEJAR. The data are collected from a sample of 198 individual salaried group of taxpayers from IRBM using a well-structured questionnaire. Technology Acceptance Model (TAM) is used for this study in determining taxpayers’ acceptance of tax e-LEJAR service. This study revealed that overall perception towards this system is positive with perceived usefulness is the most significant determinant. Perceived ease of use although not directly influenced behavioral intention to use but it is the most significant variable that influenced taxpayer’s attitude towards usage of tax e-LEJAR.

Volume 11 | 05-Special Issue

Pages: 1076-1089