Readability of the electronic Filing or e-Filing is vital to influencing voluntary compliance among individual taxpayers. Conceptually, the e-Filing should be easily understood and comprehended by various education levels of taxpayers. The quality of language used and comprehensible meaning are important to meet the competency of taxpayers. Unfortunately, the complexity of the e-Filing has a potential for non-compliance behaviour. Taxpayers who are not competent to carry out their tax filing will have frustration and confusion during the filing process. Excessive complexity in the tax law may have negative consequences on taxpayers’ voluntary compliance. Therefore, this study aims to measure the e-Filing readability level and match it with individual taxpayers’ understanding. It is important to identify the knowledge gap of the taxation system and what exactly taxpayers understand. To measure the e-Filing readability, Flesch Reading Ease Readability (FRES) and Flesch–Kincaid Grade Level Readability (F-KGL) will be used. In order to measure individual taxpayers’ understanding, thus the survey of five-point Likert scales has been conducted. To coordinate the readability of the e-Filing document and taxpayers’ understanding of the e-Filing based on the survey (mean score), the different scales will be synchronised into three scales; low, medium, and high understanding.
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In-Text Citation: (Yusoff & Mohd, 2018)
To Cite this Article: Yusoff, S. N., & Mohd, S. (2018). E-Filing Readability and Taxpayer’s Understanding. International Journal of Academic Research in Business and Social Sciences, 8(10), 1145–1152.
Copyright: © 2018 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
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