Participation in tax e-filing: Creating ownership sense or reduce indistinctness in system's design?

The form of tax e-filing technology introduced in Malaysia particularly on corporate taxation is not fully utilized, despite huge amount of budget allocated for this matter. The resistance among tax preparers in Malaysia indirectly had raised questions of (i) what are the determinants toward behavioral acceptance in tax e-filing in Malaysia; and (2) how the factors identified are related to tax e-filing acceptability.Thus, an extension of the Unified Theory of Acceptance and Use of Technology (UTAUT) is tested and applied in the relationship that possibly influences the behavioral intention and moderated by user participation. Even though this unified model is accepted and integrated in many studies of various fields, their results revealed some inconsistencies when applied in different areas or situations.In other words, there is no universal UTAUT that can explain all situations of acceptance.As such, the present research is attempting to discover enrichment to the model of acceptability.In addition, this research tries to propose and validate a model that examines the role of user in application developments as introduced in Technology Acceptance Model 3 (TAM3).Hence, the integration of UTAUT and TAM3 is expected to give a new outlook to the existing model. It is expected to reveal the noncompliance behavior towards corporate tax e-filing acceptability among tax agents/prepares in Malaysia