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Governments around the world are started relying on e-government system such as e-filing system to improve their efficiency and effectiveness in tax return. The number of literatures is getting more 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 intention of the e-filing system by using Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB). In the previous literatures, the determinants of e-filing tax system in the TAM which widely used are perceived usefulness and perceived ease of use. Besides the technology adoption determinants, perceived risk is also an important prediction that used to examine the attitude of taxpayers toward e-filing tax system. In the five existing literatures and studies, perceived usefulness, perceived ease of use and perceived risk are the determinants of variables which used to measure and examine the intention of use or behavioral intention.
Perceived usefulness is defined as the user’s perception of the probability of using a system will increase his or her job performance and perceived ease of use is defined as the perception of the degree 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 uncertainty 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 information (Suhani Anuar and Radiah Othman, 2010) and optimism bias (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 result indicates that the behavioral intention of users will increase when perceived usefulness increase because taxpayers would like to have a system which is useful to them. Past researches were inconsistent on whether perceived ease of use was significant positively influence the intention of use. Azmi and Bee (2010) and Suhani Anuar and Radiah Othman (2010) found 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 some taxpayers do not think that an easy system could affect their intention to use e-filing 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 dealing 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.