Antecedents of E-trust: A Study among Taxpayers in Malaysia

摘要

In recent years, Malaysian government has increasingly benefited from information technology to enhance their services, known as electronic government (e-government). However, despite considerable investment, citizens' adoption rate is still not as expected. Tax e-filing system is one of the critical e-government services, which assists taxpayers in filing their tax returns electronically each year. Since citizens' acceptance of tax e-filing system is influenced by their trust to this system, there is a need to understand the factors that predict the users' trust on tax e-filing system. This study, conducted a survey among taxpayers in Malaysia, aims to investigate the role of perceived security, perceived privacy, and perceived service quality as antecedents of E-trust. A total of 290 responses were analyzed in SmartPLS using Structural Equation Modeling (SEM). The findings of this study indicate that the above factors are important predictors of users' e-trust in tax e-filing context.