E-Filing Behaviour among Academics in Perak State in Malaysia

Perak State government in Malaysia has been promoting an Internet tax filing called electronic filing as part of its e-government initiative. Starting in year 2006, Malaysia Inland Revenue Board (IRBM) has launched the e-filing method for individual taxpayers and from that point of time, Ma-laysia’s citizens are provided with the option to choose their tax filing method either in the way of manual tax-filing method or e-filing method. This study focuses on the Perak State academics ’ in-tention and behavior to adopt e-filing tax system. The target population for this study is academic staff in Perak State in Malaysia. 116 usable questionnaires were collected from three public insti-tutions and two private institutions of higher learning in Perak State in Malaysia and the data analyzed through the SPSS. The findings show that perceived use of use, perceived usefulness, perceived security, and perceived credibility do influence the Perak State academic’s e-filing adop-tion intention. However, perceived service and information quality has not influenced their e-fil-ing adoption intention. This study provides several important implications for building and pro