@article{kamarulzaman2010tax,
  title = {Tax E-filing Adoption in Malaysia: A Conceptual Model},
  author = {Yusniza Kamarulzaman and Anna A. Che Azmi },
  year = 2010,
  url = {https://ibimapublishing.com/articles/JEGSBP/2010/175966/},
  journal = {Journal of e-Government Studies and Best Practices},
  volume = (2010),
  pages = 6,
  abstract = {Tax e-filing is one of the e-government services that is gaining importance for public to perform their responsibility to the country through tax payment. Despite the rapid adoption of e-filing in Malaysia, the e-filing system is still unreliable especially at peak period which lead to high level of risk perceived by taxpayers. This paper proposes a framework that incorporates the significant affect of performance risk, which is a significant perceived risk facet, on tax e-filing adoption in Malaysia. In this paper, the framework also posits the perceived risk and performance risk within the Technology Acceptance Model (TAM) within the e-filing context.  This model will serve as a useful guideline not only for devising strategies to promote e-government services, particularly tax e-filing service but also to improve the performance of the e-filing system. },
  keywords = {E-government, E-filing, Perceived Risk, TAM},
  note = Article ID: 175966
}