Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs
This thesis investigates the low take-up rate of the tax e-filing system and the effect of e-filing on compliance costs for personal income taxpayers in Malaysia. Based on a mail questionnaire survey, perceived usefulness and anxiety are found to be significant determinants of e-filing usage behavio...
| Main Author: | |
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| Format: | Thesis |
| Language: | English |
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Curtin University
2013
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| Online Access: | http://hdl.handle.net/20.500.11937/312 |
| _version_ | 1848743342823702528 |
|---|---|
| author | Ibrahim, Idawati Binti |
| author_facet | Ibrahim, Idawati Binti |
| author_sort | Ibrahim, Idawati Binti |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This thesis investigates the low take-up rate of the tax e-filing system and the effect of e-filing on compliance costs for personal income taxpayers in Malaysia. Based on a mail questionnaire survey, perceived usefulness and anxiety are found to be significant determinants of e-filing usage behaviour. Overall, e-filing has no significant effect on compliance costs. Further analysis indicates on who benefits from e-filing and who does not. The role of pre-filling system is also discussed. |
| first_indexed | 2025-11-14T05:44:03Z |
| format | Thesis |
| id | curtin-20.500.11937-312 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T05:44:03Z |
| publishDate | 2013 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-3122021-01-22T08:04:55Z Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs Ibrahim, Idawati Binti This thesis investigates the low take-up rate of the tax e-filing system and the effect of e-filing on compliance costs for personal income taxpayers in Malaysia. Based on a mail questionnaire survey, perceived usefulness and anxiety are found to be significant determinants of e-filing usage behaviour. Overall, e-filing has no significant effect on compliance costs. Further analysis indicates on who benefits from e-filing and who does not. The role of pre-filling system is also discussed. 2013 Thesis http://hdl.handle.net/20.500.11937/312 en Curtin University fulltext |
| spellingShingle | Ibrahim, Idawati Binti Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs |
| title | Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs |
| title_full | Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs |
| title_fullStr | Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs |
| title_full_unstemmed | Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs |
| title_short | Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs |
| title_sort | electronic filing of personal income tax returns in malaysia: determinants and compliance costs |
| url | http://hdl.handle.net/20.500.11937/312 |