The Effect of Trust and Ease of Use of E-filling on Tax Compliance in the Era of Big Data Analytics

The emergence of Big Data allows extremely large data sets to be captured and analysed computationally. The existent of e-filling system in Malaysia contribute to a large taxpayers’ information that could be analysed easily by tax authorities. Therefore, taxpayers may have trust issues that will lead to their tax compliance levels. This study aims to examine the impact of trust issues and ease of use of the e-filing system on tax compliance in the era of Big Data Analaytics. Data is collected using online questionnaires. 70 respondents have been analyzed. The results show that taxpayers have significant positive trust of the e-filing and positive perception towards the ease of use of the system. Big Data also have an impact to the tax compliance among taxpayers. These findings are expected to give insight to tax authorities in planning their activities to increase taxpayers’ compliance in the era of big data analytics.