The Electronic Journal of e-Government publishes perspectives on topics relevant to the study, implementation and management of e-Government

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Journal Issue
Volume 8 Issue 1 / Mar 2010  pp1‑82

Editor: Frank Bannister

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Usability of Government Websites in Uganda  pp1‑12

Edgar Napoleon Asiimwe, Nena Lim

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Harnessing e‑Government Adoption in the SADC Region: a Conceptual Underpinning  pp13‑22

Kelvin Joseph Bwalya, Mike Healy

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The Acceptance of the e‑Filing System by Malaysian Taxpayers: A Simplified Model  pp23‑32

Anna Che Azmi, Ng Lee Bee

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The e‑filing system is an important e‑government service in Malaysia. This paper investigates the factors that lead to the acceptance of e‑filing among taxpayers by using TAM. This study proposes a model consisting of three constructs, which are perceived usefulness, perceived ease of use and perceived risk. The model proposed by this study is a simpler model compared to other studies on e‑filing. The confirmatory factor analysis shows that the model is an adequate fit. Based on the data collected from 166 respondents, the results showed that the proposed model explained up to 61% of the variance in behavioral intention. All of the variables significantly influence behavioral intention. The perceived risk construct has a negative association with the perceived usefulness construct. However, there is no significant association between the perceived risk and perceived ease of use constructs. 


Keywords: taxation, e-filing, technology acceptance model, perceived risk, e-government, Malaysia


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Digital Reporting Practices Among Malaysian Local Authorities  pp33‑44

Erlane Ghani, Jamaliah Said

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EU Legitimacy and new Forms of Citizen Engagement  pp45‑54

Andrew Power

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Factors Influencing Citizen Adoption of SMS‑Based e‑Government Services  pp55‑70

Tony Dwi Susantoand Robert Goodwin

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Building on Success: The Diffusion of e‑Government in the American States  pp71‑82

Hyun Jung Yun, Cynthia Opheim

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