IDEAS home Printed from https://ideas.repec.org/a/zbw/espost/56047.html
   My bibliography  Save this article

Motivators, Barriers and Concerns in Adoption of Electronic Filing System: Survey Evidence from Malaysian Professional Accountants

Author

Listed:
  • Ming-Ling Lai
  • Kwai-Fatt Choong

Abstract

Worldwide, electronic filing (e-filing) system and its’ adoption has attracted much attention, however, scholarly study on accounting professionals’ acceptance of e-filing system is scant. Approach: This study aimed (i) to examine factors that motivated professional accountants to use e-filing (ii) to solicit their usage experience and (iii) to assess the barriers to adoption and other compliance considerations. The questionnaire survey was administered on 700 professionals from tax practice and commercial sectors who attended “Budget 2008” Tax Seminars, organized by the Malaysian Institute of Accountants in Peninsular Malaysia. In total, 456 usable responses from accounting and tax professionals were collected and analyzed. Results: The survey found out of 456 respondents, just 23.7% had used e-filing in 2007 to file personal tax return forms. Majority of the e-filers opted to use e-filing for the sake of convenience (55.8%), in faith to get faster tax refund (16.8%) and speed of filing (15.9%). For those who did not use e-filing, the key impediments were concerned over the security and did not trust of e-filing system. Some (4.8%) were unable to access to the e-filing website. Overall, just 26.1% of the professionals surveyed had confidence in the IRBM in managing the e-filing system successfully. Majority (41.2%) thought that ‘speedy tax refund’ to be the most desirable incentive to motivate individuals to use e-filing. Conclusion: As the IRBM is counting on professional accountants to promote the usage of e-filing system, this study provided important insights to the IRBM to developing marketing and business strategies to motivate professional accountant in business to use e-filing in order to accelerate the diffusion of e-filing system in a developing country like Malaysia.

Suggested Citation

  • Ming-Ling Lai & Kwai-Fatt Choong, 2010. "Motivators, Barriers and Concerns in Adoption of Electronic Filing System: Survey Evidence from Malaysian Professional Accountants," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 7(4), pages 562-567.
    • Handle: RePEc:zbw:espost:56047
    DOI: 10.3844/ajassp.2010.562.567
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/56047/1/ajas74562-567%20Motivator%20and%20e-filing.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.3844/ajassp.2010.562.567?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Newberry, Kaye J. & Reckers, Philip M. J. & Wyndelts, Robert W., 1993. "An examination of tax practitioner decisions: The role of preparer sanctions and framing effects associated with client condition," Journal of Economic Psychology, Elsevier, vol. 14(2), pages 439-452, June.
    2. Erard, Brian, 1993. "Taxation with representation : An analysis of the role of tax practitioners in tax compliance," Journal of Public Economics, Elsevier, vol. 52(2), pages 163-197, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Samuel Otieno John, 2021. "Influence of iTax System on Service Delivery at the Kenya Revenue Authority," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(09), pages 191-197, September.
    2. Sabinne Lee & Kwangho Jung, 2018. "The Role of Community-led Governance in Innovation Diffusion: The Case of RFID Waste Pricing System in the Republic of Korea," Sustainability, MDPI, vol. 10(9), pages 1-23, September.
    3. Poh-Ming Wong Winnie, 2014. "The Effects of Website Quality on Customer e-Loyalty: The Mediating Effect of Trustworthiness," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(3), pages 19-41, March.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Frecknall-Hughes, Jane & Gangl, Katharina & Hofmann, Eva & Hartl, Barbara & Kirchler, Erich, 2023. "The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study," Journal of Economic Psychology, Elsevier, vol. 97(C).
    2. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
    3. Fateme Kaghazloo & Ana Clara Borrego, 2022. "Designing a Model of the Factors Affecting Tax professionals' Tax noncompliant behaviour using The ISM Approach," Public Organization Review, Springer, vol. 22(4), pages 1099-1120, December.
    4. Blaufus, Kay & Zinowsky, Tim, 2013. "Investigating the determinants of experts' tax aggressiveness: Experience and personality traits," arqus Discussion Papers in Quantitative Tax Research 151, arqus - Arbeitskreis Quantitative Steuerlehre.
    5. Heinicke, Franziska & Rosenkranz, Stephanie & Weitzel, Utz, 2019. "The effect of pledges on the distribution of lying behavior: An online experiment," Journal of Economic Psychology, Elsevier, vol. 73(C), pages 136-151.
    6. Joulfaian, David & Rider, Mark, 1996. "Tax Evasion in the Presence of Negative Income Tax Rates," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(4), pages 553-570, December.
    7. Joulfaian, David & Rider, Mark, 1996. "Tax Evasion in the Presence of Negative Income Tax Rates," National Tax Journal, National Tax Association, vol. 49(4), pages 553-70, December.
    8. Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(1), pages 117-133, March.
    9. Kuhberger, Anton, 1998. "The Influence of Framing on Risky Decisions: A Meta-analysis," Organizational Behavior and Human Decision Processes, Elsevier, vol. 75(1), pages 23-55, July.
    10. Forest, Adam & Sheffrin, Steven M., 2002. "Complexity and Compliance: An Empirical Investigation," National Tax Journal, National Tax Association, vol. 55(N. 1), pages 75-88, March.
    11. Apostol, Oana & Pop, Alina, 2019. "‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field in Romania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 1-23.
    12. James Alm, 2014. "Does an uncertain tax system encourage üaggressive tax planningý?," Economic Analysis and Policy, Elsevier, vol. 44(1), pages 30-38.
    13. Paulus, Alari, 2015. "Tax evasion and measurement error: An econometric analysis of survey data linked with tax records," ISER Working Paper Series 2015-10, Institute for Social and Economic Research.
    14. Felix Bransch & Paul Gurr, 2019. "Die Nachfrage nach Steuerberatungsleistungen: Evidenz für deutsche Steuerpflichtige [The Demand for Tax Preparation Services: Evidence from German Taxpayers]," Schmalenbach Journal of Business Research, Springer, vol. 71(3), pages 245-270, November.
    15. Antonides, Gerrit & Robben, Henry S. J., 1995. "True positives and false alarms in the detection of tax evasion," Journal of Economic Psychology, Elsevier, vol. 16(4), pages 617-640, December.
    16. Marco Battaglini & Luigi Guiso & Chiara Lacava & Eleonora Patacchini, 2019. "Tax Professionals: Tax-Evasion Facilitators or Information Hubs?," NBER Working Papers 25745, National Bureau of Economic Research, Inc.
    17. Alm, James & Cherry, Todd & Jones, Michael & McKee, Michael, 2010. "Taxpayer information assistance services and tax compliance behavior," Journal of Economic Psychology, Elsevier, vol. 31(4), pages 577-586, August.
    18. Hrung, Warren B., 2001. "Information and IRA participation: the influence of tax preparers," Journal of Public Economics, Elsevier, vol. 80(3), pages 467-484, June.
    19. Laszlo Goerke, 2012. "The Optimal Structure of Commodity Taxation in a Monopoly with Tax Avoidance or Evasion," Public Finance Review, , vol. 40(4), pages 519-536, July.
    20. Murphy, Kristina, 2004. "Aggressive tax planning: Differentiating those playing the game from those who don't," Journal of Economic Psychology, Elsevier, vol. 25(3), pages 307-329, June.

    More about this item

    Keywords

    Electronic tax filing; motivators; barriers; professional accountant; Malaysia;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:espost:56047. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/zbwkide.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.