In 2005, the income tax electronic filing (e-filing) system was introduced for personal taxpayers in Malaysia. The take-up rate of the e-filing is relatively low, though the system is generally considered better than manual filing system. After five years of its introduction, only about 30 percent of overall Malaysian personal taxpayers used e-filing (Inland Revenue Board of Malaysia, 2010). While previous studies have emphasised factors affecting the intention to adopt the e-filing system, this paper examines factors that determine the actual usage behaviour among personal taxpayers’ towards the system. The factors tested are perceived usefulness, perceived self-ability, feeling of anxiety, and external influence. In 2010, mail surveys were distributed to personal taxpayers by the Inland Revenue Board of Malaysia. Drawing data from 209 useable responses, a logistic regression analysis was utilised to determine factors significantly affecting taxpayers’ actual usage behaviour of the e-filing system. The results suggest that perceived usefulness and feeling of anxiety are statistically significant and outperform the other factors in explaining the actual usage behaviour of the e-filing system among Malaysian personal taxpayers. Specifically, the likelihood of a taxpayer using the e-filing system is positively related to the perceived usefulness of the system but is negatively related to his/her feelinf of anxiety towards the system. The results may provide useful information for the government in formulating appropriate strategies to increase the take-up rates of the e-filing system among personal taxpayers in Malaysia.
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