References

Ambali, A.R., 2009. E-government policy: Ground issues in e-filing system. Eur. J. Soc. Sci., 11: 249-266.

Carter, L. and F. Belanger, 2005. The utilization of e-government services: Citizen trust, innovation and acceptance factors. Inform. Syst. J., 15: 5-25.
CrossRef  |  Direct Link  |  

DeLone, W.D. and E.R. McLean, 2003. The DeLone and McLean model of information systems success: A ten-year update. J. Manage. Inf. Syst., 19: 9-30.
CrossRef  |  Direct Link  |  

Fu, J.R., C.K. Farn and W.P. Chao, 2006. Acceptance of electronic tax filing: A study of taxpayer intentions. Inform. Manage., 43: 109-126.
CrossRef  |  Direct Link  |  

Fu, J.R., W.P. Chao and C.K. Farn, 2004. Determinants of taxpayers' adoption of electronic filing methods in Taiwan: An exploratory study. J. Government Inf., 30: 658-683.
CrossRef  |  Direct Link  |  

Hitz, M., J. Murphy and M. Sigala, 2006. Information and Communication Technologies in Tourism 2006. SpringerWien, New York, ISBN-13: 9783211309872, Pages: 498.

Hwang, C.S., 2000. A comparative study of tax-filing methods: Manual, Internet and two-dimensional bar code. J. Government Inf., 27: 113-127.
CrossRef  |  Direct Link  |  

IRAS., 2004. Annual report 2003-2004. Inland Revenue Authority, Singapore. http://www.iras.gov.sg/irasHome/page03a.aspx?id=2572.

IRAS., 2007. Annual report 2006-2007. Inland Revenue Authority, Singapore. http://www.iras.gov.sg/irasHome/page03a.aspx?id=7446.

IRAS., 2011. Annual report 2010-2011. Inland Revenue Authority, Singapore. http://www.iras.gov.sg/irasHome/page.aspx?id=12504.

IRB., 2004. Annual report 2004. Inland Revenue Board, Malaysia.

IRB., 2006. Annual report 2006. Inland Revenue Board, Malaysia.

IRB., 2007. Annual report 2007. Inland Revenue Board, Malaysia.

IRB., 2008. Annual report 2008. Inland Revenue Board, Malaysia.

Ibrahim, I. and J. Pope, 2011. Compliance costs of electronic tax filing for personal taxpayers in Malaysia. Proceedings of the International Conference on Management, September 28-30, 2011, Graz, Austria, pp: 927-940.

Ilias, A., M.Z.A. Razak and M.R. Yasoa, 2009. Taxpayers' attitude in using e-Filing system: Is there any significant difference among demographic factors? J. Internet Bank. Commerce, 14: 1-13.
Direct Link  |  

Kamarulzaman, Y. and A.A.C. Azmi, 2009. Tax E-filing adoption in Malaysia: A conceptual model. J. E-Government Stud. Best Pract.

Lai, M.L., S.N.S. Obid and A.K. Meera, 2005. Tax practitioners and the electronic filing system: An empirical analysis. Acad. Account. Fin. Stud. J., 9: 93-104.

Mohsin, A. and B.O. Raha, 2007. Implementation of electronic government in Malaysia: The status and potential for better service to the public. Public Sector ICT Manage. Rev., 1: 2-10.
Direct Link  |  

Nunnally, J.C. and I.H. Bernstein, 1994. Psychometric Theory. 3rd Edn., McGraw Hill, New York, ISBN-13: 978-0070478497, Pages: 736.

Parasuraman, A., 2000. Technology Readiness Index (TRI): A multiple-item scale to measure readiness to embrace new technologies. J. Serv. Res., 2: 307-320.
Direct Link  |  

Ramoo, V., 2006. Taxpayer acceptance of E-Filing system in Malaysia. MBA Thesis, Universiti Sains Malaysia.

Sekaran, U., 2006. Research Methods for Business: A Skill Building Approach. Wiley, India, ISBN-13: 9781428813465, Pages: 68.