E‐government application: an integrated model on G2C adoption of online tax

Abstract

Purpose

The purpose of this paper is to investigate the factors influencing citizens’ intention to use e‐filing in the Malaysian context.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Citation

Hussein, R., Mohamed, N., Rahman Ahlan, A. and Mahmud, M. (2011), "E‐government application: an integrated model on G2C adoption of online tax", Transforming Government: People, Process and Policy, Vol. 5 No. 3, pp. 225-248. https://doi.org/10.1108/17506161111155388