The Malaysian government established the e-Government due to the benefits that the
system offered to boost the efficiency of service delivery in their administration with
citizens and businesses. The introduction of e-Filing in 2006 by the Inland Revenue
Board of Malaysia (IRBM) also aims to strengthen and improving service delivery by
offering variety of benefits such as time-saving but, the user’s acceptance will determine
the effectiveness the system established. In Larut, Matang, and Selama the user rate is
uncertain were from 2016-2018 the user rate dropped. The Unified Theory of
Acceptance and Use of Technology (UTAUT) model been used to study user
acceptance in Larut, Matang, and Selama. The aim of this study to identify the level of
acceptance, the relationship between independents variables and dependent variables,
and identify the most dominant factors. The researcher used convenience purposive
method in collecting the data from 302 respondents. The finding shows the facilitating
condition, performance expectancy, and effort expectancy have a strong positive
relationship, while social influence has found a medium positive relationship. Findings
also show facilitating the most influential factor affecting user acceptance. These results
may assist the IRBM to plan an effective strategy to influence citizens to use the tax e-
Filing system.
