USER’S PERCEPTION ON ONLINE FILLING SYSTEM
ABSTRACT
Globally, tax agencies are leveraging on the electronic tax filling (e-filling) system to achieve greater tax administrative and compliance efficiency. However, taxpayers’ resistance and under-utilization of e-filing technology remain the greatest concern and still plagued the various tax agencies that had embraced e-filing system. This paper examines the motivation to use e-filing and the impediments from taxpayers perspective.
    The survey found e-filing has yet to gain momentum in Nigeria, with just one-third of the Respondents had attempted e-filing. Of these, only 79% successfully e-filed their tax returns. Majority of the e-filers use e-filing for the sake of convenience; speed of filing and in faith to get faster tax refund. For those 21% who had attempted to use e-filing, but failed to e-file successfully, they indicated that the key impediments was the tax administrator’s server was not responding properly or hanged half way through. Some gave up either due to the slowness of the network service or they were unable to sign the tax return form electronically. Overall, just 26.7% of the survey respondents had confidence in the Internal Revenue Board (IRB) in managing e-filing successfully; whilst 73.3% of the survey respondents had no confidence in the electronic administrative capability of the IRB. These findings somewhat support the assertion of Tan, Pan and Lim. (2005) that it is important for the government to embrace e-filing as one of e-government endeavours to Restore taxpayers’ trust in the e-filing system. This study has implication for the tax administrators to develop a better ‘user friendly e-filing system’.   
TABLE OF CONTENTS
CHAPTER ONE: INTRODUCTION
1.1    General Background to the Study        
1.2    Statement of the Problem/Questions     
1.3    Research Question                    
1.4    Objective of the Study                
1.5    Scope of the Study                    
1.6    Significance of the Study                
1.7    Hypothesis                        
1.8    Study Constrains (Limitation)            
1.9    Definition of Terms                     
    Reference                                 
CHAPTER TWO: LITERATURE REVIEW
2.1    Background                         
2.2    Meaning of Filing                    
2.3    Worldwide Experience of Online Filing    
2.4    Benefits of Online Filing                
2.5    Theoretical Views on Users Perception    
2.6    Technology Readiness and Acceptance    
2.7    Usage of Online Filing Perspective        
2.8    Security of Information Provided in an         
Online Filing                            
2.9    Challenges of Online Filing System        
2.10    User Perception of Internet            
2.11    Perception from Psychological and Social
Perspectives                            
2.12    Perception from the Consumer Behaviour
Perspective                             
CHAPTER THREE: RESEARCH METHODOLOGY
3.1    Research Design                     
3.2    Types of Data and Source of Data        
3.3    Instruments (Method) of Data Collection        
3.4    Method of Data Presentation             
3.5    Population                        
3.6    Sample and Sampling Technique        
3.7    Method of Data Analysis                    

CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND INTERPRETATION
4.0    Introduction                        
4.1    Data Presentation and Analysis        
4.2    Data Interpretation                         
 CHAPTER FIVE:
SUMMARY, RECOMEMNDATION AND CONCLUSION
5.1    Summary of Findings                
5.2    Recommendation of Findings              
5.3    Conclusion                          
References                             
Appendix                                
USER’S PERCEPTION ON ONLINE FILING SYSTEM
CHAPTER ONE
INTRODUCTION
1.1    GENERAL BACKGROUND TO THE STUDY
    The advancement in technologies have spread across to almost all aspect of human endeavour. It is now had to see in human dealings in the modern times, where technology is not applicable.
    The use of the internet has been widespread and is more diversified. The value – added of internet will relatively be increased which also benefits the users”. Parlou et al, (2007), Barako et al (2008).
    The emerging of a first delivery service required a faster mechanism of transaction between government and its people. However, it is equally associated with some ground issues. The primary issues addressed in this study are the relationships between the perceived. Security tightening, facilitating condition, usefulness, ease of using online filing system and user’s retention. In addition the study highlights some potential implication of finding necessary for policy makers to achieve a successful online filing system.
    “Recent advances in technology and changes in consumer behavior have paved the way for different varieties of self-services. This trend has caused fundamental transformation in interaction between companies and consumers”. Dabholkar et al (2003), Parasuraman and Zinkhan (2000), Bauer (2005). The proliferation of these self-service technologies (SST) and their usage is well acknowledge in the service industry, where service providers are increasingly urged to invest in technology to survive in the current operative environment.
    In its broad meaning, the concept of SST encompasses all technology assisted services produced and consumed in a technology interface without physical context to service personnel.
More so, the internet is probably the most advocate of SST, and since its establishment, it has provided a fruitful breeding ground for self-service. According to Heinomen and Stradvik (2005), the high potential of interactivity and flexibility of the medium in terms of accessibility (where) and availability (when) of services are its indisputable advantages. “Due to the surge in the use of internet, services offered by the medium, i.e online services, have become the determinant of success or failure in the current electronic ages”. Yang et al (2003).
    “As a result, there are more and more corporations or organizations wish to transmit information or trade via the internet” Chi et al (2007). Given rapid development internet technology, information transmission   through internet and safety mechanism of identity authentication have been well developed and so online tax or online payment filing is becoming more acceptable among citizens of many countries. According to the data released by SBC communication, 73% of users’ used 18-36 had their tax filing and payment via the internet in U.S.A.
    Now the existence of most business remains unknown to the entire world, not withstanding the locations. The fact that a company is duly registered to do business in a country makes it exposed to the whole world.
    The internet is one revolution that has enhanced the level of awareness of business, and experts say more opportunities are still lying untapped as far as the internet is concerned. Commending on the effects of electronic filing system on the work place setting, the head operation Brook consults Mr. Yemi Akani sited in Run Your Business Better with Electronic filing system in article by Stanley Opara, explain that it allows electronic documents to be automatically routed to the appropriate staff for processing, adding that the  system allows further routing within the office, thereby making the whole process fast, convenient and efficient.
    It is imperative for all agencies and organizations staffs charged with e-government policy implementation to equip themselves with more sophisticated ICT tools to guide users. The fact is that the gaps in IT infrastructure can affect  people’s retention to continue using the system provided by government. Above all, users should perceived the technology somehow useful, easy and friendly as well as security guaranteed. IT infrastructure and other incentives should be provided to encourage the public to use the system and effective capacity building program for the agency’s staff that can help facilitate readiness of the people to use the system, if online filing is to become  successful policy programme.
    Despite the many benefits of online filing, the inherent weakness and insecurity of the online filing system have thwarted  the benefits. Worldwide, many studies found tax users resistance to use online filing system remains a widespread problem. The more to adopt an online filing system neither hassle free  nor well accepted by all tax parties.
    However, taxpayer’s acceptance is deemed a necessary condition for the success is deemed a necessary condition for the success of the online filing system. In developed countries like Australia, Canada, the UK, US and New Zealand, many studies have been conducted to examine taxpayers, acceptance to online filing.
    Online tax filing has been an important e-service area for the government of the United States of America. “In contrast with traditional time – consuming mode through hard copy sent by post, internet taxation takes about 30 minutes in average” Efebera at al (2004).
    Apart from facilitating faster response as well as accurate and up-to-date information, Akano stressed that other benefits like speedy inspection of documents electronically and the ability to request for and receive electronic extracts of documents via the internet, remain other benefit of the system.
    “General speaking, there are three ways to file tax which include manual filing, online tax filing and two – dimensional bar code filing” Efebera et al (2004), Brigg, (2008).
    This study focus on user’s perception on online filing system that defined as individual filing or companies file their documents or taxes via the internet. “To analyse in a practical aspect America institute of Certified public Accountants (AICPA) has already announced to provide webtrust website security assurance service for the online tax filing system” Gary and Debreceny, (1998).
    In other words, internet security assurance service has provided American online tax filing system with reasonable guarantee of secure transaction mechanism, such as information disclosure, transaction transmission, information privacy, in order to reduce perceive risk of taxpayers online tax filing.
1.2    STATEMENT OF THE PROBLEM/QUESTIONS
    This study is specifically concerned with “user’s perception on online filing system”.
     The implementation of the electronic filing system has been extended gradually to many areas of the modern day dealings. The Federal Capital Territory  (FCT) High Court is to organize a meeting of stakeholders in the nations judiciary on the essence of the newly introduced online filing system.
    Gradually the bar council and the respective states bar committee have worked together and are continuing to work together with the judiciary and other various service providers to ensure that the electronic filing system is efficient and effective.
    Some of the issues and problems that still remain outstanding in respect of the implementation of the system with the objective that this memorandum will lead to further discussion between parties as to how best to resolve the said issues and concerns.
    Before the emergence of online filing system, delay and congestion were the feature that characterized the filing system. There exist a significant waiting period and long queue for filing of documents from the time of submission of the document to the time it is ready for payment. Under the manual filing system, the filing of a document was done in a single transaction, i.e at the point of submission of the document, payment is enclosed and the service provider will then process the same almost immediately and issue a receipt.
    The said waiting time can sometimes be between 3 to 6 hours. In some cases in the past, it has taken more than 3-7 days. These call for a system that does not requires the filer to endure this waiting period. The filer is prepare to submit the document together with payment for the same. But the filer is expected to wait until all the steps are completed on the filing side before they are able to make payment.
    There were complaints by members of service providers that queen numbering and allocation system were not functioning properly as certain people were taking more than one queen number when the counters opened thus causing a longer waiting period for those that took later number.   
1.3    RESEARCH QUESTION
    Since the late 1980s, tax agencies around the world had developed a number of fiscal incentives and tax policies to harness the power of Information Communication Technology (ICT) as an enable of development online filing system was used as one of the strategies in facilitate tax compliance efficiency. Below are the research question of this study:
a)    Does tax payer perceive e-tax filing to be useful?
b)    Does tax payer in Nigeria perceived e-tax filing to be easy to use?
c)    Does tax payer in Nigeria perceive e-tax filing to be risky?
d)    Does tax – payer in Nigeria intend to use e-tax filing?
1.4    OBJECTIVE OF THE STUDY
    The following are the objective of this work.
1)    To find out tax-payer usefulness of e-tax filing system.
2)    To find out the important of e-tax filing to tax payer in Nigeria
3)    To find out the risk involve in e-tax filing system in Nigeria
4)    To find the level of perception on the use of online filing system in Nigeria.
1.5    SCOPE OF THE STUDY
The scope of this research work will be limited to “user” perception on online filing.
Thus, it is expected to cover an appraisal of the reason for online filing service providers organization or corporation and even the government and its agencies.
1.6    SIGNIFICANCE OF THE STUDY
    Information Communication Technology (ICT) plays a vital role in the economic growth and development of any economy whether capitalist or socialist or whatever. Nigeria is not exemption.  The primary role of ICT and online filing system in a developing country as ours (Nigeria) is broadly about a process of reforming the way government and its agencies as well as the private sector especially in the area of online filing services providers works, share information, delivers services to internal and external clients and specifically harness information technologies to transform its relation with citizens businesses and other arm of government.
    It is highly hoped that the use of online filing can serve a variety of ends and better delivery of government and business services to citizens (client and customers). These can also be use to empower citizens through access to information or a more efficient government/business citizens management.
    Online filing seeks to enhance the convenience, accessibility and quality of governments interactions with the public and business at large” Ambali 2007, 2008. This would enable the government to be more responsive to needs of citizens and business operators to be more efficient and responsive to clients and customers as well. Hence, the principal aim of implementing online filing policy in various sector is to facilitate the effectiveness of government delivering services through electronic system and to create a strong relationship between government and its people at large.
    As such several programmes have been launched by government to support the implementation of e-government which includes online system for taxpayers. Infact, online is a reflection of government commitment to quality service delivery to people in the country.
    The significance of technology acceptance assume paramount position in the roadmap towards e-government application whether in public or private sectors.
    Meanwhile, the existence of online filing system for e-government and e-business is equally of great significance when one considers the benefits to be derived.
    Some potential beneficiaries of this research work includes the following:
1.    It can help the government to appreciate the significance of an effective online filing system.
2.    Clients and customers who needs better and efficient time saving method of payment and filings.
3.    It is beneficial to academicians who may be interested in it for analytical purposes.
4.    It help to minimize the effect of corruption that disrupt development in the government ministries. For example the introduction to prepaid ticket as online payment in the dealings of bus ticket minimizes the manipulation of the operators who would have be something else.
5.    For the interest of the general public especially those who are curious to know about what an effective online filing entails and what its all about.
6.    It was serve as a guide to other students who may want to carry out a similar research work.
1.7    HYPOTHESIS
    The research topic is a face finding study. Perceived behavioural control roots from the interactions degree from users’ perception on modification, adjust and usage of orders in information system. Thus, the contexts and information completeness of online filing system would be able to satisfy and response the needs from the user. The study have been hypothesized in the following statements.
a)    Ho:    Tax payer in Nigeria do not perceive E-tax filing to be useful.
Hi:    Tax payer in Nigeria perceived E-tax filing to be useful.
b)    Ho:    Tax payer in Nigeria do not perceive E-tax filing to be easy to use.
Hi:    Tax payer in Nigeria perceive E-tax filing to be easy to use.
c)    Ho:    Tax payer in Nigeria do not perceive E-tax filing to be risky.        
d)    Hi:    Tax payer in Nigeria perceive E-tax filing to be risky.                    
1.8    STUDY CONSTRAINS (LIMITATION)
    There are a number of constraint that actually hindered a larger and wider coverage in this area of the research work.
    Firstly, some of the respondents may be borne out of sheer pleasure that they may to some extent deviate from reality.
    There is the possibility also that some employees of an organization or institutions under investigation are not always willing to discuss there feeling about the organizational performance for fair of getting into the hands of their competitors.
    Another area of constraint is that for fear of losing public confidence, some institutions falsifies their credibility. Hence, available information distorted and may be different from what is actually obtainable. Thereby creating some statistical conflicts. Some students, and or administrators want to put their school or institution in the line-light even if the opposite is the case.
    Also, important is financial and other resource constraint which hinder extensive coverage. More  so, another constraint is that in a research of this nature need a repeated visit to the source of information or source of data for accurate assessment of events. This could be achieved due to time and financial constraint.
    Lastly, time is a constraint to this research work. To which this research work is to be carry out is limited to the period of a semester of two few weeks. A research of this nature requires much more time to enable the research work touched a broader area of the subject matter.
    In spite of these limitation, effort will be made to ensure that relevant data and information is obtained and use an effective method to analyse them in order to meet the objectives and goals of this study and as well maintain standard.  
1.9    DEFINITION OF TERMS
1)    E – Business: Is an electronics business. Business transaction that take place on  the internet.
2)    E – File: Electronic file i.e online filing.
3)    E – Government: Electronics Government. It has to do with government dealing on the internet.
4)    E – Service: Electronic services. It is the service rendered electronically such as the internet.
5)    ICT: Information Communication Technology. The study of the use of computers, the internet, video, and other technology as a subject in school.
6)    IT: The abbreviation for Information Technology. The study and use of electronic processes and equipment to store and send information of all kinds including words, picture and numbers.
7)    PERCEPTION: The way you notice things, especially with the senses. The ability to understand the true nature of something.
8)    TECHNOLOGY: Scientific knowledge used in practical ways in industry, for example in designing new machines.