Reveal the Power of E-Filing and Transform Tax Reporting in Indonesia: Using UMEGA Analysis

<tex xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">$E$</tex>-filing is a type of tax technology from e-government service in Indonesia that is used for the SPT annual report. The goal of this study is to gain a thorough understanding of the factors that influence individual taxpayers' interest and acceptance of e-filing in five major cities in Indonesia using the Unified Model of Electronic Government Adoption (UMEGA). The method used is quantitative method and the data obtained by using a questionnaire with the number of the respondent as individual Taxpayers in Jakarta, Bogor, Depok, Tangerang, Bekasi. Furthermore, the data was analyzed using SmartPLS and the Structural Equation Model- Partial Least Squares (SEM-PLS) method. This research shows that performance expectancy, effort expectancy, and social influence affect attitude; meanwhile, the perceived risk does not affect attitude, attitude affects behavioral intention, and facilitating conditions affect effort expectancy but does not affect behavioral intention.