The Effect of Trust in the System and Perceived Risk in Influencing Continuance Usage Intention of an E Government System
Malaysian government has spent a huge amount of money in developing the e filing system which is receiving much attention and there has been an upward trend in the adoption of the system in the recent years. However, while initial acceptance is very important in realizing information system success but its eventual success depends on its continued use rather than first time use. As such, the purpose of this paper is to examine the effect of trust in the system variables (correctness, response time and security) and perceived risk in influencing the attitude of taxpayers in influencing the continuance usage intention of e filing system. The study was done in the 2 urban cities in the northern region of Malaysia which covers Penang and Perak. A set of 550 questionnaires were distributed to the taxpayers in Penang and Perak and a total of 253 questionnaires were returned with 235 complete and usable questionnaires. Data was analyzed using the partial least squares (PLS) software. The result shows a significant relationship of trust in the system variables; correctness and response time towards taxpayers' attitude and an insignificant relationship of security towards attitude. Surprisingly, perceived risk was also found to be insignificantly related to attitude. Hence, the Inland Revenue Board of Malaysia (IRBM) must enhance the trust factors of the e filing system to attract more taxpayers to believe and utilize the system and to create strategies to further boost the trust of the taxpayers.