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Government e-Strategic Planning and Management pp 287–304Cite as

Explaining the e-Government Usage Using Expectation Confirmation Model: The Case of Electronic Tax Filing in Malaysia

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Part of the book series: Public Administration and Information Technology ((PAIT,volume 3))

Abstract

Continuance intention is defined as ones intention to continue using a technology or long term usage intention of a technology. Although initial acceptance is important in identifying the success of an information system but continued usage is even more significant in ensuring the long-term viability of technology innovations and also to enhance the financial and quality performance of an organization. Unlike initial acceptance decision, continuance intention is important, depends on various factors that affect the individuals’ decision to continue using a particular system with one of the most important emotion that is the satisfaction. Therefore, this case study aims to examine the e-filing usage by taxpayers in Malaysia based on the Expectation Confirmation Model. The data were collected from 116 taxpayers in Penang, Malaysia using survey method. Data was analyzed using Partial Least Square (PLS) method version 2.0. The result shows a significant relationship between the entire variable in the study. Perceived usefulness and satisfaction were found to be significantly related to the continuance usage intention, explaining 54.2 % of the variance in continuance usage intention. Surprisingly, perceived usefulness was found to be the strongest predictor of continuance usage intention. The implications of these findings to the Inland Revenue Board of Malaysia are also elaborated.

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Author information

Authors and Affiliations

  1. Faculty of Business Administration, Universiti Teknologi MARA Malaysia, Permatang Pauh, 13500, Penang, Malaysia

    Thominathan Santhanamery

  2. School of Management, Universiti Sains Malaysia, 11800, Minden, Penang, Malaysia

    T. Ramayah

Authors
  1. Thominathan Santhanamery
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  2. T. Ramayah
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Corresponding author

Correspondence to Thominathan Santhanamery .

Editor information

Editors and Affiliations

  1. School of Business and Economics, Technological Education Institute of Thessaly Larissa, Thessaly, Greece

    Leonidas G. Anthopoulos

  2. Department of Public Administration, The University of Texas at San Antonio, San Antonio, Texas, USA

    Christopher G. Reddick

Appendix

Appendix

Measures

  1. (1)

    Confirmation

    1. (a)

      My experience with using e-filing was better than what I expected

    2. (b)

      The service level provided by e-filing was better than what I expected

    3. (c)

      Overall, most of my expectation from using e-filing were confirmed.

  2. (2)

    Perceived Usefulness

    1. (a)

      Using e-filing enables me to file my tax more quickly

    2. (b)

      Using e-filing enhances my effectiveness in filing my taxes

    3. (c)

      Using e-filing saves my time in filing my taxes

    4. (d)

      I finds that e-filing is useful in filing my taxes.

  3. (3)

    Satisfaction

    1. (a)

      My overall experience with e-filing usage was: very satisfied

    2. (b)

      My overall experience with e-filing usage was: very pleased

    3. (c)

      My overall experience with e-filing usage was: very contended

    4. (d)

      My overall experience with e-filing usage was: absolutely delighted.

  4. (4)

    Continuance Intention

    1. (a)

      I will use the e-filing system in the future

    2. (b)

      I intend to continue using the e-filing rather than discontinue its use

    3. (c)

      My intentions are to continue using e-filing than use any alternative means (manual filing)

    4. (d)

      If I could, I would like to continue using e-filing as much as possible.

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Santhanamery, T., Ramayah, T. (2014). Explaining the e-Government Usage Using Expectation Confirmation Model: The Case of Electronic Tax Filing in Malaysia. In: Anthopoulos, L., Reddick, C. (eds) Government e-Strategic Planning and Management. Public Administration and Information Technology, vol 3. Springer, New York, NY. https://doi.org/10.1007/978-1-4614-8462-2_15

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