An Examination of Tax E-Filing Acceptance in Sarawak Applying UTAUT


  • Masriah Alias Tunku Puteri Intan Safinaz Scool of Accountancy, Universiti Utara Malaysia
  • Idawati Ibrahim Tunku Puteri Intan Safinaz Scool of Accountancy, Universiti Utara Malaysia



Unified Theory of Acceptance and Use of Technology (UTAUT), tax e-filing system, performance expectancy, facilitating conditions, social influence


The usage of tax e-filing in Malaysia has continuously shown a positive and increasing trend from year to year after a decade of its introduction. However, the acceptance rate for salaried taxpayers in Sarawak is only about 50%, making the study of this situation necessary. The aims of this study are twofold: (1) to examine the level of tax e-filing acceptance in Sarawak, and (2) to investigate the relationships between performance expectancy, effort expectancy, social influence, facilitating condition, and the intention to accept tax e-filing system in Sarawak, Malaysia. This study uses the Unified Theory of Acceptance and Use of Technology (UTAUT) as the underpinning theory. A total of 630 questionnaires was distributed to salaried taxpayers in Sarawak. The descriptive analysis and multiple regression analysis using IBM SPSS version 26 were utilised to achieve the objectives. It was found that taxpayers in Sarawak have a high level of intention to use tax e-filing. The findings also show that performance expectancy and facilitating conditions have a significant positive relationship, social influence has a significant negative relationship. In contrast, effort expectancy was found to be insignificant. Since the IRBM is currently taking steps to enhance services delivery using the e-filing system, the results may assist them to plan a more effective strategy to provide a better tax e-filing system to Sarawak salaried taxpayers, specifically other states that have a similar background to Sarawak.


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How to Cite

Alias, M., & Ibrahim, I. (2021). An Examination of Tax E-Filing Acceptance in Sarawak Applying UTAUT. Indian-Pacific Journal of Accounting and Finance, 5(1), 41–54.



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