The purpose of this paper is to investigate the factors influencing citizens’ intention to use e‐filing in the Malaysian context.
The study used quantitative approach methodology. In total, 500 self‐administered questionnaires were distributed and 411 were found usable for data analysis; 14 hypotheses were formulated and tested.
Perceived ease of use and perceived usefulness, trust of the government, image, compatibility and service quality are found to be significant predictors of citizens’ intention to use e‐filing.
An integrated research model of online tax adoption was developed by integrating the technology acceptance model (TAM), diffusion of innovation (DOI), perceived characteristics of innovating (PCI), web trust and perceived risk, web service quality, and political self‐efficacy dimensions.
