The submission of tax return forms via e-filing has shown a tremendous increase among taxpayers in Malaysia since its launch in 2006, particularly for individual taxpayers. Around 33 per cent of the total registered individual taxpayers in Malaysia have filed their income taxes via e-filing in 2010. E-filing services serve measurable benefits to both taxpayers and the Inland Revenue Board of Malaysia (IRBM) in terms of convenience, time saving, accuracy, security, cost effectiveness, reduced processing time and increase in productivity and efficiency. Unfortunately, as a result of digital divide, all the taxpayers may not be able to realize these benefits. This study examines the effect of individual demographic characteristics of age, gender, income, education and ethnicity, and the Big Five personality traits of extraversion, conscientiousness, neuroticism, agreeableness and openness to experience, on the e-filing continuance usage intention. Data were collected from five urban states in Malaysia, namely, Penang, Perak, Selangor, Kuala Lumpur and Johor. The result indicates a significant support for most of the demographic and personality variables. The implication of the study and future research are elaborated in the discussion.
Abstract-Personality has been found to be related to broad spectrum of human activities and behavior. However, the effect of personality traits on technology adoption has not been widely researched. Eventually, as the usage of internet has shown a tremendous increase world-wide, it is reasonable to investigate its usage in terms of personality perspectives. Since the level of internet usage is voluntary rather than mandated, so it is more likely to reflect personal motives, needs, values, preferences and other personality attributes. Moreover, previous researcher had predicted that there is a possibility that future technology adoption decision will be more concern on human nature compared to usefulness factors. As such this paper proposed to investigate the effect of personality traits in encouraging the continued use of the e-filing system in Malaysia.
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