E-Government has become a major driving force for effective public service delivery. As public are increasingly sophisticated in the way they source professional services, Lembaga Hasil Dalam Negeri (LHDN) has introduced E-filing system in which the public can send their B/BE form through the internet instead of filing up conventionally and sending via mail. This e-filing system could easily avoid calculation mistakes and tax payment errors as the calculation has been computerized. This study was designed to investigate factors that encourage or discourage usage intention of e-filing system in Malaysia. The study also examined the relative importance of such factors. The Technology Acceptance Model (TAM) developed by Davis (1980) was selected as a theoretical framework to build a conceptual framework for this study. In addition to the two original constructs in the TAM model, namely perceived usefulness (POU) and perceived ease of constructs (PEOU), the literature review suggested four additional constructs. They are computer literacy (CL), e-service experiences (ES), self efficacy (SE) and trust in government (TIG). Finally, the modified TAM model and six hypotheses are proposed to explain and test the behavioral intention of suing e-filing when filing the tax return in Malaysia. The survey results shows that there us a significant negative correlation between self-efficacy, trust in government, perceived ease of use, perceived usefulness and usage intentions of the e-filing system. Thus, this finding appears to indicate that the predictors for the study such as computer literacy, self-efficacy, trust in government, perceived ease of use, and perceived usefulness are not the force behind the motivation to embrace the e-filing system in Malaysia.
