E-Filing which was introduced by the Malaysian government in 2006 is gaining its popularity in the past 5 years. However, an information system implementation can be considered a great success only when the users move beyond the initial adoption to a long term usage. Previous studies in Malaysia have found a significant relationship between perceived risk and intention to use e-filing system. However the current trend shows that the number of taxpayers using e-filing is increasing year by year regardless of the existence of perceived risk. Thus this paper is a conceptual paper proposed to investigate the role of optimism bias on this phenomenon. The self administered survey will be carried out on the individual salaried taxpayers who have used the e-filing system atleast once in five main cities in Malaysia.
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