BRM assignment Chap1
CHAPTER 1
INTRODUCTION
This chapter discuss about the introduction of this study, which included the information of the background of e-filling system in Malaysia, problem statement, research questions, research objective, and significance of study.
1.1 Background
The function of Inland Revenue Board Malaysia (IRBM) is to act as an agent for the government of Malaysia in the administration, assessment, collection and enforcement of income tax and other taxes within Malaysia. Initially, the tax return was done manually. As information technology (IT) has become common in this era, e-filing system has first been launched in Malaysia by the Inland Revenue Board Malaysia (IRBM) in February 2006. In many countries such as United States (US), Canada, Australia, New Zealand, Taiwan, South Africa, Singapore, the United Kingdom (UK) and Japan, e-filing is offered as an option to taxpayers and their tax representatives and had progressively embraced (Ling & Fatt, 2008). In Malaysia, e-filing system provides another choice for Malaysia citizen to file their tax via internet rather than submit manually. E-filing can be used for non-business income forms, partnership forms, non-resident individual forms, employer forms and company forms.
E-filing system is a system which provides conveniences for the public to submit their tax assessment or payment electronically at any time and from anywhere within a few mouse clicks. E-filing system provides many aspects of conveniences to the taxpayers, as well as bringing benefits to the tax authorities. To the taxpayers, e-filing system offers time flexibility and reduces calculation errors on the tax return forms. To the tax authorities, e-filing systems minimize their workloads since the public can submit tax returns by their own. It also reduces the operational cost such as printing costs, delivery costs, scanning costs, processing cost, handling cost and storing cost of the data due to a paperless environment.
Despite there are
INTRODUCTION
This chapter discuss about the introduction of this study, which included the information of the background of e-filling system in Malaysia, problem statement, research questions, research objective, and significance of study.
1.1 Background
The function of Inland Revenue Board Malaysia (IRBM) is to act as an agent for the government of Malaysia in the administration, assessment, collection and enforcement of income tax and other taxes within Malaysia. Initially, the tax return was done manually. As information technology (IT) has become common in this era, e-filing system has first been launched in Malaysia by the Inland Revenue Board Malaysia (IRBM) in February 2006. In many countries such as United States (US), Canada, Australia, New Zealand, Taiwan, South Africa, Singapore, the United Kingdom (UK) and Japan, e-filing is offered as an option to taxpayers and their tax representatives and had progressively embraced (Ling & Fatt, 2008). In Malaysia, e-filing system provides another choice for Malaysia citizen to file their tax via internet rather than submit manually. E-filing can be used for non-business income forms, partnership forms, non-resident individual forms, employer forms and company forms.
E-filing system is a system which provides conveniences for the public to submit their tax assessment or payment electronically at any time and from anywhere within a few mouse clicks. E-filing system provides many aspects of conveniences to the taxpayers, as well as bringing benefits to the tax authorities. To the taxpayers, e-filing system offers time flexibility and reduces calculation errors on the tax return forms. To the tax authorities, e-filing systems minimize their workloads since the public can submit tax returns by their own. It also reduces the operational cost such as printing costs, delivery costs, scanning costs, processing cost, handling cost and storing cost of the data due to a paperless environment.
Despite there are