The promotion of electronic filing technology

摘要

Electronic tax filing system or e-filing was introduced in Malaysia in 2006. It is one of the e-government applications that has the potential in ensuring the tax collection process efficiently. However, there are many excuses given by the taxpayers for not using the e-filing service provided by the government. Hence, taxpayer behavior really affects revenue collection for the country. The research postulates two objectives namely; to investigate the taxpayer's awareness on the availability of the electronic services offered by Lembaga Hasil Dalam Negeri Malaysia (LHDNM) and to analyse the feedback on the system. Data were collected using questionnaire adapted from Siegel's model known as electronic filing model of motivation (e-MAM), developed in 2008. The findings of the research show that respondents are aware of the services offered by LHDNM and they find the system easy to use and convenient.