Research Article
The Effect of Trust and Ease of Use of E-filling on Tax Compliance in the Era of Big Data Analytics
@INPROCEEDINGS{10.4108/eai.1-10-2020.2305611, author={Ida Suriya Ismail and Sara Naquia Hanim Shaharuddin and Nur Asma Husna Shahroni and Nur Mutmainnah Ibrahim and Ummi Raihana Mohd Sani}, title={The Effect of Trust and Ease of Use of E-filling on Tax Compliance in the Era of Big Data Analytics}, proceedings={Proceedings of the First International Conference of Economics, Business \& Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia}, publisher={EAI}, proceedings_a={ICEBE}, year={2021}, month={4}, keywords={trust ease of use e-filling tax compliancelease big data}, doi={10.4108/eai.1-10-2020.2305611} }- Ida Suriya Ismail
Sara Naquia Hanim Shaharuddin
Nur Asma Husna Shahroni
Nur Mutmainnah Ibrahim
Ummi Raihana Mohd Sani
Year: 2021
The Effect of Trust and Ease of Use of E-filling on Tax Compliance in the Era of Big Data Analytics
ICEBE
EAI
DOI: 10.4108/eai.1-10-2020.2305611
Abstract
The emergence of Big Data allows extremely large data sets to be captured and analysed computationally. The existent of e-filling system in Malaysia contribute to a large taxpayers’ information that could be analysed easily by tax authorities. Therefore, taxpayers may have trust issues that will lead to their tax compliance levels. This study aims to examine the impact of trust issues and ease of use of the e-filing system on tax compliance in the era of Big Data Analaytics. Data is collected using online questionnaires. 70 respondents have been analyzed. The results show that taxpayers have significant positive trust of the e-filing and positive perception towards the ease of use of the system. Big Data also have an impact to the tax compliance among taxpayers. These findings are expected to give insight to tax authorities in planning their activities to increase taxpayers’ compliance in the era of big data analytics.