This paper examines the level of technology readiness of Malaysian tax practitioners and their usage intentions towards an electronic filing system. A questionnaire survey was administered to 572 tax practitioners. The survey indicates that 31.3% of the respondents are somewhat techno-ready and...

Salaried individuals in Malaysia will commence to comply with the self assessment system when they file tax returns on income derived in the year 2004. However, under the self assessment regime, salaried individuals need to possess some fundamental tax knowledge to file appropriate returns. This...