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User acceptance towards new e-filing system’s interface among employment income taxpayers in Malaysia
Get PDFE-Filing evolution began in 2004 and has brought new enhancements year after year in order to keep up with technological advancement. The evolution of e-Filing should be in line with user acceptance in terms of perceived ease of use (PEU), perceived usefulness (PU), service quality (SQ), and system security (SS). The relationship between PEU, PU, SQ SS, and the intention to use (ITU) the new e-Filing system interface determines the level of acceptance among Malaysian employment income taxpayers. The interface of the new e-Filing system was designed in accordance with the current technology standards. It is due to the changes made to the user interface and user experience (UIUX). The UIUX is intended to capture the attention of the user while interacting with a digital platform. Consequently, the new e-Filing system's interface has to be simpler, rational, and more enjoyable to use. In this study, three research objectives are outlined for further examination. 184 respondents from the employment income group who filed their income tax returns electronically were chosen as a sample. For objectives one and two, quantitative analysis was used. Meanwhile, for the third objective, qualitative analysis was used. Furthermore, multiple regression methods were used in the empirical analysis of variables' relationships. TAM was used as the foundational theory in this study. This research discusses the relevant literatures on the use of the new e-Filing system's interface in order to gain a better understanding. Empirical analysis revealed a positive relationship between PEU, PU, SQ, and SS and the intention to use the new e-Filing system' interface. SS is the highest element influences the users to use the new e-Filing interface. Asresult, the government must improve its effectiveness in order to ensure the system's long-term viability
Determinants of transfer pricing decision in Malaysian multinational companies.
Get PDFThis study done is to investigate the determination namely debt covenants, foreign ownership, tax avoidance and company size of transfer pricing decision in Multinational companies in Malaysia. In order to achieve this, the study applied descriptive study and secondary sources were used to collect data. The study used hypothesis testing research using 30 samples data gained from Bursa Malaysia during year 2020 and 2021. The results of this study conclude that none of the determination namely debt covenants, foreign ownership, tax avoidance and company size have significant relationship towards transfer pricing decisions in Multinational companies in Malaysia. This research aims to assist investors, auditors, and the policy makers in identifying factors that will lead multinational company to engage in transfer pricing practices and knowing which areas they should focus on when making investment decisions, during audit procedures, and for the government to improve transfer pricing regulations in Malaysia
Consumers' awareness, perceptions and behaviour towards the imposition of sales tax on imported low value goods
Get PDFThe emergence of digitalisation has opened another opportunity for the Government to generate revenue from those activities for the benefit of the nation. The proposed sales tax on the imported low value goods (LVGs) sold in the online marketplace has attracted various responses from the public. The flat rate of 10% sales tax will be implemented starting 1 April 2023 on goods that are priced below RM500 which have been brought into Malaysia by using land, sea or air modes. This study has been conducted to examine the consumers’ awareness and perception towards the proposed tax and their relationship with the behaviour of the consumers prior to the implementation of the tax. Quantitative research design has been adopted by distributing questionnaires to the respondents where simple random sampling has been performed in selecting the respondents. One hundred and sixty-two responses were gathered from the distribution of questionnaires using Google form link. The statistical analysis shows that the respondents have moderate level of awareness and perceptions towards the newly proposed tax. However, the respondents have unfavourable behaviour towards the proposed tax. Further, it is found that there is a significant relationship between both consumers’ awareness and consumers’ perceptions with consumers’ behaviour towards the imposition of sales tax on imported LVGs. The results of this study provide insights on the awareness, perceptions and behaviour of the consumers towards the proposed tax by the Government. It may be taken as indication especially to the Royal Malaysian Custom Department on the mechanisms and effective initiatives to implement and ensure generation of tax revenue via the imposition of sales tax on imported LVGs
Mobile application design principles based on Nielsen’s and Molich’s design guidelines (NMDG) for hearing-impaired Malay Sign Language (MSL)
Get PDFThis study is primarily concerned with constructing the Malay Sign Language (MSL) mobile application design principles for the hearing-impaired (HI) alpha generations based on Nielsen’s and Molich’s Design Guidelines (NMDG). Numerous MSL mobile applications have been developed and are currently available in the market to support HI learners in learning sign language interactively. Preliminary studies found that the existing MSL mobile applications fail to elicit cognitive abilities among HI learners, which is critical for improving their memorability and understanding of sign language. Previous researchers suggested hybridizing the NMDG in developing the MSL mobile applications since it could evoke cognitive ability among the users. However, the existing NMDG does not consider the context of the HI learners. Therefore, this study proposes new design principles for the MSL mobile application based on the NMDG. Two specific objectives were formulated. The Design Science Research Method (DSRM) has been adopted. Sixteen design principles were constructed through the User-Centered Design (UCD) approach. Then, the design principles were validated through three validation approaches which are expert review, prototyping, and user experience testing, to ensure it is useful and reliable. Five experts with different backgrounds were chosen to validate the design principles. Next, a semi-working prototype was successfully designed and developed based on the proposed design principles. The findings of the user experience testing indicate that the design principles can fulfil the needs of the HI alpha generations. Additionally, it can evoke cognitive ability as they can memorize and understand the application by completing the tasks within the allotted time without distractions. These findings demonstrate that the design principles can act as a manual for future researchers designing and developing the MSL mobile application for HI learners, particularly the HI alpha generation
A study of help-seeking behavior intention among Malaysian academics moderated by mental health literacy
No full textManaging mental health problems by seeking help is crucial among academics. If an academic does not practically take care of themselves, they could not then take care of their students. Psychological help is valuable as it could decrease the cost and effect of mental health problems and allow individuals to flourish, prosper and contribute positively to society. The objectives of this study are to examine the direct relationship between attitude towards the behavior, subjective norms, perceived behavioral control, job insecurity, perceived organizational support, and help-seeking behavior intention. The study also examined the role of mental health literacy as a moderator. In this study, the unit of analysis is the individual Malaysian academic, and a quantitative approach is employed by collecting data using a proportional stratified probability simple random sampling technique through an online survey. A cross-sectional design was used that involved 382 Malaysian academics who worked in any one of the top 20 universities in Malaysia based on the QS world university ranking. Out of 10 hypotheses tested, five hypotheses were supported. Perceived behavioral control, job insecurity, and perceived organizational support were found to have a significant relationship with help-seeking behavior intention. But not with attitude towards the behavior and subjective norms. In addition, the study also found that mental health literacy moderated the relationship between job insecurity and help-seeking behavior intention; and relationship between perceived organizational support and help-seeking behavior intention. Reinforcing the perceived control empowerment, improving job security as well as strengthening organizational support are suggested to encourage help-seeking among Malaysian academics. Improving mental health literacy is also significant in boosting the encouragement for help-seeking behavior intention
Purchase Intention of Electric Vehicle Among Gen-X
Get PDFAn electric vehicle (EVs), categorized as a mode of transportation that operates using electrical power, runs on an electric motor. This motor derives its energy from either batteries or fuel cells instead of gasoline or diesel-powered engines used in conventional vehicles. To cater to diverse driving demands, there are three types of EVs which include the all-electric model, plug-in hybrid variant, and fuel cell type. Despite being relatively expensive than traditional internal combustion engine cars, even though this gap is beginning to close off lately; cost continues to be one significant obstacle for their adoption by potential consumers. This paper aims to model electric vehicle purchase intention among Generation X consumers in an
emerging market. Furthermore, the price value, perceived risk, environmental concern, and infrastructure barrier on the intention to purchase electric vehicles were examined. A total of 400 usable data were collected from Generation X respondents in Malaysia using structured questionnaires. This study utilizes the theory of planned behaviour (TPB) namely price value, perceived risk, environmental concern, and infrastructure barrier to better explain EV purchase intention among the Generation X consumers. As for the result, only one of the independent variables has a significant relationship with the dependent variable. Through this study, it will
understand the purchase intention of choosing an electric vehicle
Tax compliance intention behavior among enforcement officers in Kulim Kedah
Get PDFTax compliance is crucial for governments worldwide to sustain revenue streams and support national development. However, despite efforts to optimize tax administration and promote voluntary compliance, challenges persist, particularly in countries like Malaysia. This study explores the factors influencing tax compliance intentions and behaviors among enforcement officers in Kulim, Kedah, Malaysia. Drawing on existing literature, this research addresses the gap in understanding the dynamics of tax compliance by examining the influence of attitudes and the presence of licensed tax agents on enforcement officers' compliance intentions. Additionally, it investigates the relationship between compliance intentions and actual behaviors. The significance of this study lies in its potential to inform policy and practice in tax administration, particularly in Malaysia, by identifying factors contributing to tax non-compliance and proposing strategies to enhance voluntary compliance. Through quantitative analysis and survey data, this research aims to contribute both theoretically and practically to the field of taxation, providing insights that can help tax authorities better understand and address tax compliance challenges. The scope of the study is limited to enforcement officers in Kulim, Kedah, given their unique context within the Malaysian tax system. The research methodology includes a quantitative approach involving the development of hypotheses, operational definitions, survey instruments, and data collection procedures. Overall, this study seeks to shed light on the complexities of tax compliance behavior and provide actionable insights for tax authorities to improve compliance strategies and ensure a fair and effective tax system
An integrated model for predicting users’ continuance intention towards using open government data in Qatar state
No full textGovernments in every country including Qatar have spent huge amounts of money on the development of electronic government services generally and specifically in open government data (OGD) to increase transparency and accountability in government’s operations and services. However, Qatar's open government data is still in its early stages and also facing a problem with a low level of continuance intention. Despite increases in investments and expenses in the development of OGD. Yet it is found that the direct antecedents of OGD continuance intention have been less studied. In this vein, investigating the continuance intention of OGD is important. As the more users continuously use the OGD, the more benefits to society and economic development. To fill in the identified gap, the aim of the current study is to investigate the influence of confirmation, satisfaction, perceived usefulness, information quality, system quality, perceived cost, trust in government, and trust in OGD portal on OGD among the users in Qatar. The results of this study were obtained from 225 users of OGD in Qatar. Overall, most of the hypotheses developed were supported by the acceptable beta value. The results of the analysis using SmartPLS revealed that confirmation, perceived usefulness, information quality, perceived cost, and trust in government, have a significant positive influence on OGD continuance intention while system quality and trust have an insignificant influence. Additionally, satisfaction was found to mediate the relationship between confirmation, perceived usefulness, information quality, and OGD continuance intention. Hence, the finding of this study implies that the full benefits and success of OGD cannot be realized without continued usage. E-government services can be considered a success if a significant number of users move beyond the initial adoption and use the OGD on a continual basis
The relationship of human resources management practices on teachers’ job satisfaction in primary public schools at Seremban
Get PDFThe main aim of this study is to gain insight into the association between human resources management practices and teacher’s job satisfaction. This study adopts a correlational approach, aiming to determine the relationships between various variables. This study’s population comprises teachers from national primary schools situated in Seremban, Negeri Sembilan. The overall target population for this study is 2658 teachers. The respondents for this study were selected through a stratified random sampling technique. The present study employed a quantitative research methodology, specifically utilizing a cross-sectional design. Additionally, the set of questionnaires was distributed to a random sample of 338 teachers in order to collect the necessary data required for this study. The study achieved a response rate of 96.7%, which was then utilized for the following analysis. For the purpose of analyzing the data, it was carried out using Statistical Package for the Social Science (SPSS) version 27. Findings from the Pearson’s correlation analysis and multiple regression analysis, variables such as compensation, training and development, performance appraisal and career planning demonstrate an enormous impact in determining teachers’ job satisfaction. Practically, the data indicate teachers show desire in engaging in career planning process hence attention should be directed towards this aspect. In the context of Malaysia, this study has revealed the interplay and synergy across various human resources management practices have collected impact on shaping teacher’s job satisfaction. This study also provided with suggestions for future studies exploring the HRM practices and teachers’ job satisfaction
Work-family conflict and burnout among employees in the telecommunication sector in Pahang
No full textThe COVID-19 outbreak started a new era as it changed the landscape of traditional work from office to work from home worldwide. The increase in burnout during the COVID-19 pandemic has mostly been associated with work-family conflict resulting from work from home, economic instability, and anxiety about COVID-19. However, only a few studies have investigated the relationship between work-family conflict and burnout after the pandemic. Hence, the primary objective of this study was to investigate the relationship between work-family conflict and burnout, focusing on the dimensions of burnout, namely physical fatigue, cognitive weariness, and emotional exhaustion. The sample consisted of 174 administrative and management employees in the telecommunications sector in Pahang during the post-pandemic period. The data were collected using questionnaires. This study employed statistical analyses, specifically Pearson’s correlation and multiple regression analyses. The results indicated that work interference with family has a stronger relationship with burnout than family interference with work. All dimensions of burnout established significant relationships with work interference with family. In contrast to family interference with work, only emotional exhaustion was found to have a significant but negative relationship. Insights from this research aim to contribute valuable information to enhance our understanding of the post-pandemic work environment, inform strategies for mitigating burnout, and improve overall employee well-being in the telecommunications sector