The Determinants of Behavioural Intention to Use LHDN e-Filing Among Entry-Level Working Executives in Malaysia

Ng, Jason Shang Bao (2026) The Determinants of Behavioural Intention to Use LHDN e-Filing Among Entry-Level Working Executives in Malaysia. Masters thesis, Tunku Abdul Rahman University of Management and Technology.

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Abstract

The adoption of digital government services has become increasingly important in enhancing efficiency and compliance in public administration. In Malaysia, the Lembaga Hasil Dalam Negeri (LHDN) Malaysia has introduced the e-Filing system to facilitate online tax submission. However, despite its availability, variations in users’ acceptance and continued usage remain evident, particularly among entry-level working executives who are relatively new to taxrelated responsibilities. This study aims to examine the determinants of behavioural intention to use LHDN e-Filing by extending the Unified Theory of Acceptance and Use of Technology (UTAUT). Specifically, this study investigates the effects of performance expectancy, effort expectancy, social influence, and facilitating conditions on behavioural intention, with perceived institutional trust acting as a mediating variable. In addition, perceived security risk is introduced as a moderating variable to examine its influence on the relationship between trust and behavioural intention. A quantitative research approach was adopted, and data were collected through an online questionnaire from entry-level working executives in Malaysia. A total of 340 responses were obtained, with approximately 300 valid responses analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). It is found that performance expectancy, effort expectancy, and social influence have significant relationship with perceived institutional trust, while facilitating conditions directly affects behavioural intention. Trust was perceived as a vital psychological mechanism in mediating the relationship between UTAUT constructs and behavioural intention as well. Also, perceived security risk is presented moderating the relationship between trust and behavioural intention negatively on users’ intention to adopt the system. Hence, the study contributes to the literature by integrating trust and risk perspectives into the extension of UTAUT framework for this study in the context of digital tax services. This would help to provide practical insights for LHDN and lawmakers by strengthening institutional trust and addressing security concerns to enhance user adoption among entry-level working executives in Malaysia.