| Issue |
SHS Web Conf.
Volume 34, 2017
The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)
|
|
|---|---|---|
| Article Number | 11003 | |
| Number of page(s) | 5 | |
| Section | Taxation | |
| DOI | https://doi.org/10.1051/shsconf/20173411003 | |
| Published online | 14 February 2017 | |
The Effect of Volume of Transaction On The Intention Towards Tax E-filing
1 Tunku Puteri Intan Safinaz School of Accountacy, Universiti Utara Malaysia, Dean, 06010 UUM Sintok, Kedah, Malaysia
2 Tunku Puteri Intan Safinaz School of Accountacy, Universiti Utara Malaysia, Senior Lecturer, 06010 UUM Sintok, Kedah, Malaysia
* Corresponding author: saliza@uum.edu.my
Volume of transaction is specifically referring to number of clients or return forms dealing by tax agents/preparers. This variable does play role even though there is less empirical evidence on this matter. This paper is basically to explore the effect of volume of transaction that could possibly influence the acceptance of tax e-filing system as it did in other areas of transaction i.e. court cases. Undoubtedly, it is proved to be significantly influenced the behavioural intention towards tax e-filing acceptability in Malaysia. The tax agents/preparers are randomly selected in this study from the list provided in the Inland Revenue Board of Malaysia (IRBM) website. The responds are analysed via Partial Least Square (PLS) method which produce the significant results among the low and high volume of transaction of tax e-filing which support the fact that volume does matter in the decision of acceptability of tax e-filing system in Malaysia.
Key words: Volume of transaction / Behavioral intention / Tax e-filing.
© The Authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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