1. BACKGROUND OF STUDY Variety method of intelligent communication is created to make all the operation of distribution of technology easier in smoothing communication transaction and administration. Thereby, Inland Revenue Board (IRB) has taking an action toward era development by introducing the e-Filing (Utusan Malaysia, 2006). The advantage of e-Filing is to make it easier for the tax payer to fulfill tax form rather than to fulfill the form manually by which fulfilling tax form is the annually routine for the tax payer. It is also easy because the tax payer can send the form through internet although wherever they are and no time constraint. By using e-Filing application, data checking and tax calculation is done automatically which is more accurate rather than doing it manually. E-Filing is also safer because e-Filing application is controlled by safe technology feature which is called as Public Key Infrastructure (PKI) with digital signature to make sure secrecy, validation and data integration of the tax payer (Utusan Malaysia, 2006). The Malaysian government as part of its Multimedia Super Corridor (MSC) project has introduced e-Filing in 2006, which is the process of filing taxes using the Internet as one of the government services. Unfortunately, several consumers don't know how to use internet and computer at all (Utusan Malaysia, 2006). Many people are worried if the action of stopping fulfilling tax form manually will bring up difficulties to the taxpayer who doesn't know how to use computer. Thus, this research tries to determine factors that will lead the tax payers' perception toward internet for tax filing system and to know whether the tax payers have the facilities to use the e-filling system.