E-Filing System Practiced by Inland Revenue Board (IRB): Perception towards Malaysian Taxpayers
Bibliographic record
Abstract
This research is about the Perception of Tax Payers toward E-Filing System introduced by Inland Revenue Board in Malaysia. The objective of the study is to determine factors that will lead the taxpayer’s perception toward internet for tax filing system. The factors that lead the tax payers to use internet for tax filing are being identified by four independent variables which are perceive usefulness, perceive risk, perceive ease of use and facilitating conditions. This study was conducted in Sungai Petani, Kedah area. Data were collected from 97 respondents as a sample of this research in Sungai Petani, Kedah. This research used quantitative research method, obtaining data through questionnaires and information from secondary data. The sample was randomly selected from population by using convenience random sampling technique. The data collected were analyzed by using frequency, descriptive statistic, independent sample test and ANOVA. Findings indicated that major factors that lead to the perception of the tax payers toward e-filing system is perceive usefulness of the tax filing system itself. For the future research, this study suggested boosting the positive perception toward e-filing system of the tax payer to give the tax payers more exposure on how to use the e-filing system. Keywords: E-Filing; Inland Revenue Board; Perception; Tax and Taxpayers Resume: Cette recherche est sur la perception des contribuables a l’egard du systeme de depot electronique mis en place par Inland Revenue Board en Malaisie. L'objectif de cette etude est de determiner les facteurs qui meneront la les contribuables a utiliser le systeme de declaration de revenus sur Internet. Les facteurs qui menent les contribuables a utiliser Internet pour les declarations fiscales sont en cours d'identification par quatre independantes variables qui sont la perception de l'utilite, la perception des risques, la simplicite de l’utilisation et la facilitation des conditions. Cette etude a ete menee a Sungai Petani, de la region de Kedah. On a utilise des donnees recueillies aupres de 97 sondes a Sungai Petani, dans la region de Kedah comme un echantillon de cette recherche, qui a utilise la methode de recherche quantitative, en obtenant des donnees par des questionnaires et des informations provenant des donnees secondaires. L'echantillon a ete tire au sort de la population en utilisant la technique pratique d'echantillonnage aleatoire. Les donnees recueillies ont ete analysees en utilisant la frequence, les statistiques descriptives, le teste d'echantillon independant et ANOVA. Les conclusions montrent que les facteurs principaux qui conduisent a la perception des contribuables envers le systeme de depot electronique est la perception de l'utilite du systeme fiscal de depot lui-meme. Pour les recherches a venir, cette etude suggere de renforcer la perception positive des contribuables a l'egard du systeme de depot electronique et leur donner plus d’explication sur la facon d'utiliser le systeme de depot electronique. Mots-cles: depot electronique; Inland Revenue Board; perception; taxes et contribuables
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".