期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2018
卷号：8
期号：11
页码：1369-1378
DOI：10.6007/IJARBSS/v8-i11/5196
语种：English
出版社：Human Resource Management Academic Research Society
摘要：Tax agent plays a vital role in ensuring tax compliance of the taxpayers. The consideration on their job performance is crucial to enhance their clients’ tax compliance. Tax agents are highly dependent on the e-filing system in performing their job since they are the frequent system users. Despite of its benefits, there are also setbacks in the e-filing system that impeding and hampering the tax agents’ job performance which include functionality, information quality and infrastructure issues. The knowledge of the tax agents is also one of the issues on their job performance via e-filing system. Therefore, this conceptual paper aims to identify factors influencing job performance of tax agents in the tax preparation process via e-filing system. This paper proposes a framework which applied the combination of Information System Success (ISS) Theory and Theory of Planned Behaviour (TPB. The framework is useful to identify the area of improvement for e-filing system which lead to the improvement of tax agents’ job performance.
