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This research served the purpose of investigating the factors affecting the Perak State academics’ e-filing behaviour in using the e-filing system compared with the traditional manual tax filing system. Five constructs including perceived ease of use, perceived usefulness, perceived security, perceived credibility and perceived service and information quality were proposed to test the relationship with the e-filing adoption intention. According to the results generated by the Statistical Package for Social Science (SPSS), the researchers conclude that perceived ease of use, perceived usefulness, perceived security and perceived credibility are considered as the main determinants of the Perak State academics’ behavioral intention towards the adoption of e-filing and perceived service and information quality is not influencing the e-filing adoption intention.
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