In facing the globalization, taxation system has now been computerised with the help of Information, Communication and Technology (ICT). For that reason, governments in many countries have invested a huge sum of money in developing a tax system to be used by its citizens such as a tax e-filing system. Therefore, it is desirable to achievehigh acceptance rate of the system. Though there are many factors that may affect the intention to adopt such system, this paper tries to understand how and why perceived usefulness affects the acceptance of tax e-filing in Malaysia and Nigeria differ. Using survey questionnaire method, this study found that the effect of perceived usefulness is contradicting for Malaysia and Nigeria. It is found that perceived usefulness is significant for the case of Malaysia but not significant in the case of Nigeria. Understanding why results differ may assist governments in exploring the opportunities to increase the tax e-filing acceptance rates in both countries. This paper discussed probable situations that lead to the difference results on the effect of perceived usefulness towards the acceptance of tax e-filing and suggest some strategies.

Keywords: Tax e-filing, e-Government, Perceived usefulness, System acceptance

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